ST. PAUL — Flanked by families, Gov. Mark Dayton proposed Tuesday expanding a child and dependent care tax credit to 92,000 more Minnesota families who could see hundreds of dollars in savings per year.

The Democratic governor previewed what he’s calling a priority piece of his upcoming budget proposal that will be released in full next week. The amped-up credit would cost Minnesota’s treasury $100 million over two years — and rise in years to come — and is among a slew of tax-cut plans cropping up in the Legislature, given the state’s $1 billion surplus.

As Dayton rolled out his proposal, the House Tax Committee was debating a bill to reduce income tax rates for thousands of business owners. He drew a contrast between the approaches.

“That’s directed toward businesses, which are increasingly profitable,” he said. “Mine’s directed toward families, who are increasingly hard-pressed by the economics of child care.”