HALIFAX – Highlights of the 2017-18 budget for Nova Scotia:

– Nova Scotia is bringing in a $25.9-million surplus, the second in a row, on a budget that projects $10.5 billion in spending.

– Taxes will be reduced an average of $160 for 500,000 low and middle-income earners by increasing the basic personal exemption by up to $3,000 for taxable income up to $75,000 effective Jan. 1, 2018.

– An additional 60,000 people will no longer pay provincial income taxes by Jan. 1 next year.

– Assistance to the Nova Scotia film industry will go up $12.8 million, one of a number of previously announced spending increases.

– An additional $5.1 million will be provided for home care, and there will be a $3.2 million increase for the food budget and recreational programs in long term care facilities.

– Taxes on small business income have been reduced at an estimated annual cost of about $14 million.

– The Liberals spent $129.6 million in the months leading up to the end of the fiscal year for 2016-17, reducing the size of the potential surplus.