COLUMBIA — South Carolina lawmakers return to take up plans to cut taxes and deal with a $13 billion gap in state pension funds.

Tuesday’s opening day comes with good news because the economy is improving and generating cash that may ease years of budget cuts.

Lawmakers say they’re not likely to regrow government payrolls cut during the recession. But they say there is enough money to begin talking about tax cuts.

At the top of the list so far are plans to phase out the state’s corporate income tax and reduce the property taxes manufacturers pay.

Legislators also say they’ll find ways to close a $13 billion gap in what’s needed to cover pension system promises.