DES MOINES, Iowa (AP) — Iowa lawmakers have approved legislation over taxes that supporters say will help people and businesses, but critics argue the move will cut needed state revenue.

The Republican-majority House and the Democratic-controlled Senate each voted Tuesday for the legislation, which would conform Iowa’s tax laws to federal changes for the 2015 tax year. It would also expand sales tax exemptions for manufacturing. The legislation heads to Gov. Terry Branstad.

The nonpartisan Legislative Services Agency estimates the measure would cut about $97 million in state revenue during the current fiscal year. It would add about $23 million in state revenue for the fiscal year that begins in July.

Some House Democrats say the Legislature should not reduce its revenue. Other lawmakers say the money will go back to Iowa taxpayers.