COEUR d'ALENE - Changing up tax policy could be on the menu at the next legislative session convening in early January, according to Lt. Gov. Brad Little.

"There's a lot of talk about lowering the corporate rate, lowering the individual rate," Little said at a meeting at the Coeur d'Alene Press on Monday. "There's lots of us who would like to do that."

One problem, though.

The state government's reserves are dusty dry.

"We don't have any rainy day funds left. We have to start building those back up," Little said, noting that the state depleted those dollars when the recession first hit. "You can't take a big risk on tax policy if you aren't sure the money's coming in."

There remain other ongoing issues that seem to be the new norm for the Legislature to grapple with, like education spending.

Little noted that education is more than 60 percent of the budget. The Legislature will likely have to review the massive education reform bill recently passed, he added, to deem if any statutory adjustments are necessary.

"I've never seen a big package go through without having to make adjustments afterward," Little said.

Higher education funding will also be a priority, he noted, since community colleges received a boost last session.

"The big boys certainly" will want their fair share, he said.

Before the 2012 session starts up, there is more keeping the attention of Little himself, who is charged with overseeing the Legislature and reporting to the governor.

Tapped to help with Project 60, an initiative to develop the state's gross domestic product, Little said he has been consulting with existing businesses statewide.

If an entity is doing well, he chats up the owners about what they're doing right, and any changes at the state level they wish to see.

"What do we need to do in Idaho?" he said.

Creating more businesses is a good idea, he added, especially since technological advances in most industries have slashed the need for as many workers.

He supports workforce training, especially for high school students.

"Workforce development is a key thing, and having it available," Little said.

He also reflected on the recent legislative redistricting to accommodate Census figures, which have produced noticeable changes.

"Bigger districts are getting bigger, and smaller districts are smaller than before," he said, noting the path of growth.

That Kootenai County saw no turnover is surprising, he added.

"It's just amazing," he said. "Some of it was luck. People live in the middle of their district, instead of the edge."

This area might still have to wait to see a recovery from the recession, he added.

"I'd say Coeur d'Alene is still suffering the dust from the explosion of the real estate market," he said.