Democratic Rep. Harold Dutton put his criticism in the form of a parliamentary inquiry, as the House debate over cuts to the franchise tax dragged into sunset.

“Is there anything left in the treasury?” Dutton asked.

The answer, according to the state comptroller at least, is yes. But the question explains why the governor’s call for tax relief is shaping up to be one of the most contentious issues of the session.

House Bill 500 would lower the amount of tax most businesses pay to the state. It passed to third reading by a vote of 112-27, and with an estimated two-year price tag of $667 million. Throughout the night, Democrats argued the state should instead focus on restoring cuts to education.

“It takes a stupid tax policy and makes it stupider. It takes an arbitrary tax policy and makes it more arbitrary,” Rep. Mark Strama said.

The bill’s author says it’s about spurring job growth and taking advantage of a healthier revenue outlook, while evening the tax playing field.

“The small employers, the mom and pop businesses get relief in this bill, and their employees benefit because those businesses will be stronger as a result of this bill,” Rep. Harvey Hilderbran said.

Click the image below to hear more about the bill, along with expert analysis from James Quintero of the Texas Public Policy Foundation and Dick Lavine with the Center for Public Policy Priorities.