After raising $2.2 billion in new taxes and fees last year, Florida legislators want to erase that memory this election year with proposals that roll back auto registration fees and steer as much as $100 million to businesses in new tax incentives.

The problem: how to pay for it. The House plans to budget about $88 million in tax incentives, the Senate plan includes $135 million in tax cuts, and both chambers plan to push a $44 million sales tax holiday for back-to-school supplies. All of it must come out of a budget that already has a shortfall of $3.2 billion.

Critics of the tax and fee cuts say competition already is fierce among programs that have been slashed in recent years. Republican legislators argue that tax breaks will spur economic development and that many of the tax incentives would not take effect until future budget years.

Among the proposals is a $6 roll back of the vehicle registration fee which last year rose from $36 to $57 for mid-size cars. The fee review is "a high priority for us," Senate President Jeff Atwater said this week.