Recently, the framework for the upcoming state budget began to take shape when both chambers of the Michigan legislature passed their respective spending plans. Eyeing a May 31 deadline set by Governor Snyder, both chambers have offered their responses to the Executive Budget issued in February. The Senate was the first chamber to complete its work on the Fiscal Year 2012 (FY2012) state budget when, in late April, it approved all operating appropriation bills financed by the General and School Aid Funds. This action was closely followed by the House of Representative’s approval of all appropriations bills in early May. The two plans for the General Fund share some key similarities; however, the Senate’s plan spends $179 million, or 2 percent, more than the House’s budget and the two recommendations differ in other substantial and material ways.