It’s now up to the State Supreme Court to decide two cases that will have a huge impact on the state budget. In one case lawyers argue the conservation sales tax should never have been used in the Hancock Amendment calculation. If they prevail, the state will have to issue 244 million dollars more in Hancock refunds. The other case has business groups arguing that a tax credit is not a tax cut. If the Supreme Court rules tax credits are different from cuts, it would trigger an additional 284 million dollars in Hancock refunds.