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Alberta's United Conservative government delivered its last budget Tuesday before an election expected in May. It includes a $2.4-billion surplus and more spending in health care, education and justice.

Here are some of the highlights:

— A $2.4-billion surplus based on $70.7 billion in revenues and $68.3 billion in spending (including a $1.5-billion contingency fund).

— Taxpayer-supported debt is to fall to $78.3 billion.

— New fiscal framework legislation to mandate balanced budgets and operational spending caps.

— No new taxes.

— Operational health spending to rise 4.1 per cent.

— Kindergarten to Grade 12 operating expenses increases by 5.2 per cent.

— $178 million of revenue reductions over three years to make post-secondary education more affordable for students, including reduced loan rates, extended repayment grace period and tuition increases capped at two per cent starting in fall 2024.

Big surplus, no new taxes: Highlights of the Alberta budget. #ABPoli #Budget

— Operating and capital funding to municipalities to grow to $3.4 billion from $2.5 billion.

— $10 million over two years to promote rural tourism.

— An $800 million investment over three years from the TIER fund to programs to reduce greenhouse gas emissions and to support green technology.

— The capital plan has $23 billion over three years for a range of projects, including roads, bridges, recreational centres and schools.

This report by The Canadian Press was first published Feb. 28, 2023.

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