Governor Robert Bentley has released his tax and budget proposals ahead of next week's special session on a budget shortfall. The governor unveiled his legislation today. Bentley spokeswoman Jennifer Ardis said the state is at a critical point, and must either make cuts to state services or find new revenue. Legislators return to Montgomery Monday to continue a special session. The state is facing a $200 million shortfall for the fiscal year that begins October 1. The governor is seeking a 25-cent-per-pack cigarette tax increase. He is also seeking to raise the business privilege tax on larger businesses while giving smaller ones a tax cut. The governor has also proposed to end the ability of taxpayers to claim a state income tax deduction for federal Social Security taxes paid.