In less than two weeks, legislators will be back in Olympia, once again trying to address the state’s budget crisis — a gap between revenue and planned spending that already is in the neighborhood of $2 billion.

Undoubtedly, some of my colleagues will want this discussion to revolve solely around spending cuts, while others will be obsessed with the question of whether to send a tax measure to voters. I reject both these approaches. The key to solving our state’s fiscal woes is not new job-crushing taxes or draconian cuts to public safety and support for our most vulnerable citizens; it’s a combination of job growth, spending prioritization and reforms that will increase state government efficiency.

We need to talk about reforms before we talk about revenue, and there are several “sacred cows” which have yet to be considered for real reform. Here are some examples:

-- Where is the governor’s plan to further increase state employee workplace efficiencies, such as competitive contracting and defined contribution pensions?

-- What additional revenue would the state see by ending the disparity between tribal and nontribal gaming, and amending agreements that require the state to give 75 percent of the gas tax collected at tribal gas stations back to the tribes?

-- Where is a constitutional amendment aimed at curbing the growth of our state’s debt?

-- We began to seriously address welfare fraud last session, but where is the plan to tackle state-paid day care fraud?

-- And where is the governor’s support for my cigar room bill? I don’t believe that when voters decided to ban cigarette smoking in public places, they intended to put establishments that cater to cigar patrons out of business. Senate Bill 5542 would not only help our state’s tobacconists stay in business so they can keep creating jobs, but it also would bring state government nearly $4.3 million in revenue over the next two years.

Budget-balancing ideas such as these should be explored before any consideration of raising taxes. Tax increases won’t create the jobs we need, and it is vital to remember that private-sector job growth is ultimately the only way to get consumers back out there spending and generating the additional sales tax revenue needed to close the budget gap.

There are several steps we can take right now to help private employers create jobs. Among them:

-- Immediately amend Initiative 937 or temporarily suspend its provisions during periods of high unemployment. The I-937 law requires Washington utilities to buy more electricity from renewable resources, but unlike similar mandates in other states, the law doesn’t recognize hydropower as one of those sources. The Legislature should correct this critical oversight and protect employers (and other ratepayers) from skyrocketing electricity costs. Another option, short of modifying the I-937 law, is to temporarily suspend it during periods of high unemployment. Earlier this year, I introduced a bill to do just that. Lawmakers could pass this common-sense reform on the first day of the special session, and they should.

-- Delay state energy-code updates. The construction industry estimates these new requirements increase the cost of a new home in Washington by up to $22,500. This makes building and owning a new home more costly and puts even more jobs at risk. At the very least these requirements should be pushed back until 2013.

-- Suspend state growth management requirements in counties with significant and persistent unemployment and require permit decisions within 90 days.

While improving Washington’s employment climate and looking at nontax sources of revenue are key to closing the budget gap, ultimately, revenue is not the big issue.

Because of years of state overspending and reliance on federal dollars, there will be tough decisions, but state revenue still is projected to grow by more than 7 percent this biennium.

The primary solution is a “priorities of government” process that brings spending into line with revenue — not the other way around.

My priorities in the coming weeks are clear: We must meet our constitutional obligations and protect our most vulnerable citizens.

That is why I reject the governor’s suggestion that we solve these problems on the backs of students by slashing levy equalization dollars.

As our constitution clearly states, making ample provision for education is the paramount duty of the state.

I also believe that we should be protecting our community from violent criminals and providing needed services for members of the developmentally disabled community before paying for art projects in prisons and services for noncitizens.

When dollars are limited, it’s especially important that we set priorities.

While our state’s spending habits should be under the microscope in the upcoming special session, the Legislature must also do everything it can to set spending priorities, pass needed reforms and encourage private employers to create jobs right now.

-- Sen. Jerome Delvin represents the 8th Legislative District, which includes Richland, Kennewick, Benton City and Prosser.