EAST GULL LAKE, Minn. — The two-year state budget proposed by Governor Tim Walz got an expected cool reception from Senate Majority Leader Paul Gazelka, R-East Gull Lake. It’s the tax increases on upper-income people and corporations that Gazelka doesn’t like. He said there already has been enough financial sacrifice from people and businesses due to the pandemic. He repeated his perennial position: Tighten state spending and tap the state’s budget reserve instead. The budget proposed by Walz, a Democrat, includes new spending for schools and low-income assistance.