Well, I at least liked his proposal to use some of the "Rainy Day" fund for Water and transportation infrastructure.  Texas needs to plan for those water shortage years that are sure to come again.  As to returning the money to the tax payers that paid them, I do not feel comfortable with an opinion as it doesn't outline exactly to whom  and how the returns would be made. What about those taxpayers who died or went out of business since the tax was collected? How much time and money would be spent tracking down a taxpayer who has moved out of state?  At this time I consider it a difficult plan to execute.