Unshackle Upstate, a bi-partisan group of upstate businessmen, is calling for a 25 percent tax cut for those making less than $50,000 annually and are residents of the 48 counties north of the New York City area.

The governor and senate republicans support a tax cut, but their plan is less specific.

Unshackle Upstate says that the upstate economy is still struggling, while Wall Street drives the downstate economy.