HELENA, Mont. (AP) — Gov. Steve Bullock says he will propose tax waivers and credits for businesses during the 2017 legislative session if he is re-elected.

Bullock says the tax plan is meant to encourage companies to create higher-wage jobs in Montana, an issue that his Republican opponent, Greg Gianforte, has hammered on in his campaign.

Bullock's plan includes waiving 75 percent of the state business equipment tax for a new business or a business expansion for the first five years.

The Democratic governor also says he would give businesses a $1,000 tax credit for each employee offered on-the-job training and a $2,000 credit for every veteran hired.

Gianforte said in response to Bullock's announcement that Bullock had four years to deliver tax relief and failed to do so.