REGINA — The Saskatchewan government has brought forward a budget that attempts to put the brakes on spending increases and peels back tax incentives for middle-class families, graduates and the potash industry.

A global oil downturn but there is no new personal income taxes or fee increases.

Oil revenue is down $661 million from last year's budget.

Changes to tax incentives and certain programs were necessary given the fiscal climate.

A tax incentive for parents who register their children in sports will now only be offered to families earning less than $60,000 a year. A $20,000 tuition refund for graduates who stay in the province is being converted to a non-refundable tax credit.

About 6,000 seniors will be bumped from the rolls of the Seniors Drug Plan as the government shifts the income threshold to $65,500 from $80,000.

NDP finance critic said the budget does little for the average Saskatchewan family.

Overall, the government is forecasting a surplus of just over $100 million on spending that is up only 1.2 per cent over last year's budget. It predicts $14.28 billion in revenue and spending of $14.17 billion.

Changes to tax deductions for the potash industry are expected to increase the government's take by $150 million. The province is also planning a review of the potash royalty structure.

The budget allocates $10 million in new investment to seniors care, bringing the total for 2015-16 to $14.5 million.