evidence: MADISON — Gov. Tony Evers announced new details of his proposal to cut taxes by more than $1.2 billion in the next two-year state budget on Sunday, Feb. 12, as Wisconsin’s budget surplus has topped $7 billion. Evers first proposed the tax cut last August that includes a 10 percent state income tax cut for the middle class. Individuals making less than $100,000 and married couples or joint-filers making at or below $150,000 would benefit from the proposal. Evers said the proposal would provide $839.6 million over the budget for low- and middle-income residents with an average cut of more than $200 annually for 1.9 million filers. [...] A flat income tax plan is all but certain to be vetoed by Evers. Evers said Republicans' plan would offer more than $3.5 billion in tax relief to the top 20 percent of Wisconsin's income earners. The Wisconsin Policy Forum, a nonpartisan research organization, told WPR's " Central Time " last month that it's factually correct that lower income earners would benefit more from Evers' proposal while a flat tax would likely yield more benefits for those with higher incomes.