the republican offer called for an approximately $35 billion budget and no tax increases, and relied on delaying the payment of some k-12 school aid and issuing bonds against future tobacco revenue to cover the remaining gap. it differed from the previous republican proposals in several provisions, particularly increasing the k-12 per-student formula by $50 per year to cover additional borrowing costs, adding $10 million to the university of minnesota budget to equalize minnesota state colleges and universities cuts, and restoring funding to the department of human rights and the trade office. dayton's conditions were that measures on social issues such as abortion be dropped from the budget, 15 percent reductions to state employees in all agencies be dropped, and a $500 million infrastructure construction bonding bill.