Where Brown, Whitman stand on key issues

BUDGET

Brown: Would work with all 120 legislators instead of just the leaders, starting in November. Lacking a budget by spring, would put his plan and Democratic and Republican proposals on the ballot and let voters choose. Would punish legislators financially for not producing a timely budget.

Whitman: Would use veto pen to focus the Legislature, start budgeting sooner and push for two-year budgeting cycle. Would punish legislators who fail to pass a budget by withholding their living allowance.

TAXES

Brown: Pledged to not raise taxes without voter approval.

Whitman: Signed the Taxpayer Protection Pledge and said she won’t raise taxes except in emergencies such as natural disasters. Favors targeted tax cuts, including eliminating state tax on capital gains to spur job creation.

PENSIONS

Brown: Would raise new hires’ retirement age from 55 to 65, ask current employees to contribute more to their pensions. Would end pension spiking by basing retirees’ pension amount on their base salary in the last three years of employment, not additional overtime and extra pay. Would establish independent oversight of pension funds and bar retroactive payments.

Whitman: Would raise retirement age from 50 to 55 for public safety workers; from 55 to 65 for civil servants. Would have current workers invest more in their retirement and their vesting period would increase; new non-public-safety workers would have a 401(k)-style plan.

Source: Times reporting