Think of the failure of the $1.8 billion tax-and-spending deal between Gov. Tony Evers and the Legislature as a second chance at better policy.

The deal died Wednesday night. After passing the Assembly, it fell 18-15 in the Senate. Three Republican senators who voted no called it fiscally irresponsible. Evers failed to persuade a single Senate Democrat to back it.

The Republican majority leadership’s aim — to get a projected $2 billion state surplus back to taxpayers who have been overcharged— was well-intentioned.

But that aim is better accomplished by means other than rebate checks, gimmicky exemptions and a buydown of one year’s worth of spiraling school taxes.

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