When did tax cuts and tax credits become spending increases?

Chris Blank has a unique perspective on Gov. Nixon's budget decisions in his analysis piece for the AP.  In the article, the economic development bill's tax reductions are lumped in with other programs as "new state spending."  And later in the analysis, Blank writes, "Nixon decided it was more important to spend additional money on health care and business incentives" than other programs.

Of course, there are costs associated with programs that reduce short-term revenues. But how many times were George W. Bush's tax cuts referred to as "new spending?"  Or how many times was the House GOP's crazy attempt to cut income taxes this spring called a "$1 billion spending hike?" Not many, I'm guessing.