Indiana taxpayers will receive a $111 credit on their state income tax returns next year as the state distributes part of its budget surplus. Gov. Mitch Daniels announced the credit that will be $222 for couples filing joint returns.

That refund was made possible when the state’s reserves reached $2.1 billion.

The governor’s office says about $360 million will go toward the tax credits, with another $360 million to the state’s pension liabilities. Critics argue that Daniels created the surplus by cutting money for public schools, the child welfare agency and other important services.