Gov. Andrew Cuomo at a news conference on Tuesday floated the idea of cutting the state’s $420 million film tax credit program if it meant bolstering either education or health care spending in the budget.

But Sen. Robert Jackson, a Democrat from Manhattan who has sought to increase direct aid to schools by more than $1 billion in this year’s budget, did not embrace that idea during an interview Tuesday on Capital Tonight.

“I think they need to look at everything,” Jackson said. “But the bottom line is the film tax credit, when you talk about the industry in New York City and New York state, that’s working very well. All you have to do is ask all the people involved in that.”

At the same time, Jackson was hesitant to back an increase in taxes on the rich as called for in the Assembly’s one-house budget resolution approved earlier this month, but indicated a tax hike would be needed only if “absolutely necessary.”

“There is a millionaires tax already,” he said. “The Assembly said we have to raise more money. Here’s the bottom line: Let’s try to deal with what we have now and if absolutely necessary in order to give our children a sound basic education, then we need to consider that. In my opinion, nothing is off the table.”

Jackson said the money in the budget for more school aid can come from somewhere, but said it should be up to the governor’s budget director to figure that out.

“There’s always several billion dollars hidden away from the governor,” he said. “It’s already there. If I was the budget director, then I could tell you that.”