First, a side-by-side comparison of the Assembly and Senate versions of the budget on some key issues. On the matter of taxing oil companies, Gov. Doyle and the Assembly wanted to do just that, but Assembly language allows the tax to be passed on to the pump. The Senate eliminated the oil tax altogether. Gov. Jim Doyle reiterates his desire for the tax, with a no-pass-through provision, telling us “people question the legality of passing this tax onto consumers, but no one has been able to explain what the legal challenge would actually be. In fact, Puerto Rico has a no-pass-through provision that has been upheld by the U.S. Supreme Court.” The governor and the Assembly wanted to reduce the current 60 percent capital gains income tax exclusion to 40 percent. The Senate voted to remove all capital gain exclusions except for the sale of farm property. That to raise more than $485 in state tax revenue over the next two years. For his part, the governor says a marginal adjustment to the capital gains exemption is the most reasonable option, not dropping the exemption entirely. Finally, money for the justice department. The Assembly version restored $5.4 million that the joint finance committee had cut, but the Senate plan also eliminates the money. Attorney General J.B. Van Hollen says he's hopeful “the conference committee will adopt the Assembly's version so the law enforcement mission will not be crippled.”