Gov. Andrew Cuomo on Tuesday proposed a $178 billion spending plan that seeks legalize adult use marijuana, hikes education spending by $956 million and seeks to codify aspects of the federal Affordable Care Act into state law while adhering to a 2 percent cap on year-over-year state spending.

The budget also closes a $3.1 billion budget deficit.

Cuomo is also backing the legalization of adult-use marijuana officially, estimating $300 million in revenue. Adult-use marijuana would be limited to those over age 21 and local governments would be allowed to opt out.

Cuomo also pledged to aid communities that have been impacted by harsh drug laws with the legalized marijuana law.

The proposal has three-tax plan for adult-use marijuana.

The first tax includes $1 per dry weight gram of cannabis and 25 cents per dry weight of cannabis trim. Another tax would be imposed on the wholesaler to a retail dispensary of 20 percent of the invoice price. And a third tax is a 2 percent tax of the sale from wholesaler to retailer of the invoice price.

Revenues will be used for data tabulation, monitoring and reporting, the governor’s traffic safety committee, small business development, mental health treatment and research on cannabis uses as well public health education.

Cuomo’s education spending proposal also seeks to increase foundation aid by $338 million, far short of what education advocates are seeking to fund schools.

But Cuomo is also seeking to change how individual school districts fund poorer schools, pledging to push for equity on the local level.

This is Cuomo’s first budget of his third term with an all-Democratic state Legislature for the first time in his tenure. Lawmakers are already approving a flurry of top-line policy issues such as reforms to the state’s voting laws, protections for transgender New Yorkers, with more bills on gun control and abortion rights expected to come.

Still, Cuomo has signaled he wants to go further on election reform issues, including extending primary day voting hours for upstate counties. He also called for the passage of the DREAM Act, being named after the late state Sen. Jose Peralta.

Cuomo called for congestion pricing for the MTA

He wants a ban on campaign contributions from corporations and the creation of a public financing system.

On gun control, Cuomo wants an extended background check for firearm purchases.

Many of these measures, some of which have been long stalled in the Republican-led state Senate, are likely to be approved given Democratic control of the state Legislature.

Lawmakers are already signaling they will take up many of the proposals outside of the budget, an inverse of previous years in which major policy matters were included in the final budget deal.

“It’s a lot, no doubt about it,” Cuomo said. “But a lot has been bottled up for so long. In a way, I feel like the state has been liberated by the Senate Democratic caucus.”

But bigger fights are coming on education spending as newly elected Democratic lawmakers have called for a $4 billion increase in school aid in order to satisfy the terms of a funding lawsuit Cuomo insists is a settled matter.

Cuomo is calling for a new funding formula meant to benefit poorer schools, calling it “education equity” — the product of a review of school-by-school spending the governor said showed glaring disparities in how money is being spent.

The budget proposes to boost education aid overall to $27.7 million.

Lawmakers are almost certainly to push Cuomo to do more spending on schools as is usually the case each budget season. Sen. Robert Jackson, however, is one of the initial plaintiffs of the funding lawsuit from the previous decade and has pledge to boost education aid as advocates hav sought.

The budget is expected to pass by March 31, the final day of the state’s fiscal year.