A deal to cut taxes on personal income, pensions and gross receipts is now being formulated. Other areas also might see reductions. These are sensible considerations. The governor also wants to use some of the surplus to reduce the state's indebtedness. That, too, is an excellent avenue.
Debt reduction is, in fact, tax reduction.
Lawmakers should take a closer look at spending commitments. The curve heads up. During these bountiful economic times, it's easy to spend and spend. But a downturn eventually will come, and if the state has committed itself to long-range spending, serious revenue problems will follow. Delaware's legislative and executive branches have cooperated to ensure fiscal responsibility for more than 20 years.