In the end, it will be up to the Legislature, not Gov. Deval Patrick, to decide what the 2008 state budget will look like. But Patrick's suggested budget is a surprisingly good start that proposes to close a $1.3 billion shortfall, cut some state spending and increase spending where it will do the most good. All in all, it's a thoughtful plan that Patrick and his team have produced.

The highlights include $515 million in spending cuts, including $179 million to Medicare and $136 million to other state programs. Yes, they will cause some people some pain, but with a $1.3 billion deficit, that cannot be helped, and the pain will be spread around to enough people to make it difficult for anyone to complain too loudly.

Some of this anguish would be offset by a $200 million increase in local aid, paid for in part by tapping the rainy day and tobacco settlement funds. The governor also is making good on his plan to put more cops on the streets, adding $13 million to community police programs and boosting kindergarten education by the same amount.

One of the more controversial aspects of the budget is Patrick's plan to eliminate $295 million in “unintended corporate loopholes.” But one businessman's “loophole” is another's legitimate income, so this budget item will not pass without a fight. Already, some legislative leaders are saying they oppose tax increases of any kind and many see the elimination of “loopholes” as a tax increase. No doubt there will be much debate on the issue when it hits the Legislature.

Another promise on which Patrick follows through, but may be too costly to be realistic, is a spending increase of $75 million to give homeowners tax breaks of up to $860 each. If he can answer the question of why a homeowner, even one of low- to middle-income means, should receive a tax break on his property, he may be successful. But it will be a difficult case to make. Other innovations, mostly involving spending more on health care for children, are smart moves that will pay off in the long term.

All in all, Patrick has crafted a relatively fair and decent budget that tells a lot more about his priorities than we ever learned during his campaign for governor. What happens in the Legislature is anybody's guess, but members should feel comfortable using Patrick's budget plan as a starting point.