LANSING, Mich. (WLNS) – GOP candidate for governor Tudor Dixon promises to phase out the state income tax over time and she claims she can do it without cutting education and law enforcement.

Gov. Gretchen Whitmer has not ruled out reducing the state income tax rate, but she most certainly does not endorse what her Republican opponent wants to do.

If enacted, Dixon’s plan would eventually reduce the state budget by $12 billion .

Of course, the big question is: how do you fill that hole? Dixon concedes she does not have the hands-on experience to make that call alone.

“I know what I don’t know as a leader and I plan on surrounding myself with people who do,” she said.

She explains that she picked former Rep. Shane Hernandez as her running mate because he chaired the House Budget Committee for two years.

Dixon promises here for the first time she will not cut certain big-ticket budget items.

“We will never affect education. We will never affect policing. Those fundamentals of government we want to make sure, but we also want to be smart about the budget and make sure we don’t have pork in the budget,” said Dixon.

Dixon believes if you eventually eliminate the income tax, more jobs and workers will come into the state.

“If we reduce our income tax, it draws population and then we have a much bigger pool of taxes and will bring more corporations here,” said Dixon.

The former head of the non-partisan House Fiscal Agency in state government warns that while you are waiting for folks to relocate to Michigan, state services will have to be cut in the interim.

“You’d have to find cuts every single year for the next eight years. It doesn’t make any sense,” said former director Mitch Bean.

In the end, there is no guarantee people will flock to Michigan.