In his veto message, Cooper cited the budget's income tax cuts and argued it "lacks structural integrity by failing to account for population growth, inflation and looming federal reductions, by using one-time revenue for recurring expenses, and by adopting a tax plan that will cause the state to fail to fund promised teacher salary increases in future years" and the proposed bill included "provisions that infringe upon the governor's ability to faithfully execute the laws, including the administration of this Act, as required by the Constitution, and violating the separation of powers."