Both announced republican candidates for Governor say tax cuts would be their top priority, if elected. Bob Vander Plaats of Sioux City says tax reform and simplification would be goals, too, and he’d appoint a committee to make recommendations.Steve Sukup of Dougherty says appointing another committee would be a “waste of time” as there are already tax cut ideas he’d pursue, like a tax cut for venture capitalists. He says there’s no need for another committee, as other states have developed programs to do the same thing. He says they could model Iowa’s program after those states.Sukup and Vander Plaats made their comments during taping of the I-P-T-V program, “Iowa Press.”