TRENTON - Gov. Chris Christie's proposed $32.1 billion budget is getting its first legislative hearing.

The Assembly Budget Committee began examining the plan today at the Statehouse. Early testimony at the first legislative hearing has focused on health care provisions.

Christie's third budget appropriates $183 million to begin phasing in his proposed 10 percent income tax cut. It also allocates more money than last year for K-12 and higher education.

Democrats have their own plan to cut taxes. It links income tax cuts to property tax bills and excludes higher earners from eligibility. Tax credit plans vary between democratic leaders, but all say they agree that something has to be done to bring some relief to taxpayers.

State lawmakers unveil dueling tax cut plans