In this task, you are given a statement spoken by a politician in natural language and the subject of the discussion for the given statement. Your task is to determine if the given subject of the discussion is correct for the given statement. The subject can be multiple words. Answer with "True" if it's the correct subject of discussion or return "False" if it's incorrect.

Q: Statement: Says raising the state income tax rate on millionaires to offset property taxes for other residents is not a tax increase. Its a tax shift. 
 Subject: environment

A: False
****
Q: Statement: I started with a $3.7 billion budget deficit. Now we are projecting a $1.2 billion surplus. 
 Subject: public-safety,unions

A: False
****
Q: Statement: Health proposal would create a "40% tax on health care benefits of middle-class workers." 
 Subject: taxes

A:
False
****