Iowa lawmakers are back at the state Capitol for a legislative session that's expected to be dominated by a GOP-led effort to cut taxes despite a constrained budget.

The Republican-controlled chambers will convene Monday morning for a mostly ceremonial day of speeches by legislative leaders. They have roughly 100 days to approve a budget and pass legislation that will be on voters' minds in this year's midterm election. All House seats and half in the Senate are up for grabs.

GOP legislators indicate that overhauling Iowa's tax code will be a top priority. They have yet to provide details, though tax cuts are expected to be part of the plan.

A nonpartisan agency estimates Iowa's roughly $7.2 billion budget has a shortfall of about $37 million, which could force cuts to programs.