The North Carolina Legislature is back in business.

The House and Senate gaveled in the start of this year's session at noon Tuesday. As in other even-numbered years, the primary job of the General Assembly will be to adjust the second year of the two-year budget before the new fiscal year begins July 1.

Budget writers arrived expecting a revenue surplus of $150 million. It's the fifth consecutive year state government has seen a surplus, but far less than in 2006 and 2007. The surplus will be used for pressing needs.

Gov. Mike Easley unveiled his own budget proposal Monday. It would raise taxes on cigarettes and alcohol to pay for hefty teacher salary boosts and for mental health programs.