Republicans in the Legislature say Gov. Ed Rendell has issued a budget designed to get him re-elected. The truth is they're finding it hard to make political hay out of the Democrat's $25.4 billing spending proposal.

It cuts business taxes.

Holds the line on personal taxes.

Gets health care to more children.

Invests more in education.

Delivers more prescription aid.

Ends WAMS.

This is not a perfect budget, and Senate GOP Whip Jeffrey Piccola promised that his colleagues would go through it "with a fine-tooth comb." That's their right, but Republicans, who face a few elections themselves this year, will do violence to it at their peril.

Although the plan boosts spending by 3.8 percent (Republicans claim 4.7 percent) over this year's level, it does many things that should please fiscal conservatives.

It would step up the phaseout of the capital stock and franchise tax from 4.99 percent to 4.89 percent, retroactive to Jan. 1, 2006. It would increase, from $2 million to $3 million, the net operating loss carry-forward for struggling businesses. It would keep a lid on the personal net income tax and corporate net income tax (although we wish the governor could have found a way to shave both).

The Rendell education budget also would direct more money to priority areas: low-income school districts that are overly reliant on property tax revenue; higher education, where state funding patterns have been erratic; and pre-kindergarten instruction, which is essential to many children for school readiness.

The governor's budget also seeks to capitalize on two Pittsburgh success stories. His $200 million "Classrooms for the Future" would put laptop computers in all public high schools by 2009, drawing on the example of high-technology use in the Quaker Valley School District. Mr. Rendell also would direct $10 million to extend the ASSET science program, a fresh approach to teaching the subject developed by Bayer Corp. and educators, to up to 150 more public schools.

All this, plus the offer of health insurance under the CHIP program to the 130,000 children who are not covered, a closing of the "doughnut hole" in the federal prescription program for Pennsylvania seniors, a boost in road and bridge funding, an effort to maintain mass transit and an end to the $48 million in "walking around money" or WAMs showered on legislators' pet projects in exchange for their obedience to leadership -- and it's no wonder that the governor's legislative foes are rattled.

This may be only the first step toward the state's 2006-07 budget, but it's a strong statement of spending priorities. Those looking to make mischief should be careful.