At noon today, a most unusual legislative session will begin in a State Capitol building that's in the midst of a massive reconstruction.

In addition to confronting logistical challenges, legislators will wrestle with a range of complex topics, from tax relief and state-paid preschool to a bonding bill and a politically thorny transportation package.

Here's a peek at some of the top issues.

Budget

Minnesota has a $900 million projected budget surplus, which will frame much of the debate at the State Capitol. DFLers have a range of ways they'd like to spend the money, but Republicans do, too. An early list of spending proposals could eat up all of the surplus and more. Legislators could also opt not to spend the bulk of the surplus until next year, after the elections.

Taxes

House Speaker Kurt Daudt, R-Crown, has vowed to make relief a signature initiative of this legislative session. Daudt said he is committed to providing permanent tax relief for rural residents and a diverse cross section of Minnesota. But DFLers say the plan favors companies and wealthy Minnesotans. They also say it could blow a giant hole in the state budget in coming years.

Early education

Gov. Mark Dayton previously announced he wants to spend more than $100 million for state-paid preschool programs for 4-year-olds. The plan is to have the program in public schools. But some legislators and education experts favor directing money to an existing scholarship program that pays for low-income students to attend current programs.

Bonding

Legislators face a multibillion-dollar list of statewide building projects in need of state money. The list includes everything from university buildings, to new sewer facilities, to money to repair state landmarks like the Minnesota Zoo. Since bonding requires a supermajority of votes, it guarantees that the final bonding bill will be bipartisan.

Transportation

Dayton and legislative leaders have not been able to bridge a huge divide on how to repair the state's aging roads and bridges. Dayton has proposed a gas tax, which Republicans roundly rejected. The GOP's latest plan called for pulling money from the budget over the next several years, which DFLers say is an unrealistic funding stream that won't put a dent in the problem.

Iron Range unemployment

This could be an area that swiftly brings agreement. Dayton and a bipartisan coalition of legislative leaders want to pass a measure to extend unemployment benefits for laid-off iron miners. They could not agree on this as a special session topic, but the consensus appears to be that legislators want to deal with the issue early in the session.

Sunday liquor sales

Activists for Sunday liquor sales have launched an all-out effort to pass the measure this year, but they continue to face stiff — and so far successful — resistance from municipal liquor store owners who don't want to be open seven days a week. Legislative supporters got a little closer to passing the measure last year, but opponents say they do not see it passing this year.

Guns

A national anti-gun violence group has targeted Minnesota as a place to push stricter regulations, saying that current state law has loopholes that could allow dangerous individuals to buy weapons without a background check. A moderate DFL lawmaker, Rep. Kim Norton of Rochester, also has vowed to fight for tighter checks on gun purchases and to require trigger locks.

Broadband

Legislators have several plans to expand broadband high-speed Internet access throughout the state. Dayton wants to put $100 million toward the effort, but it is far from certain Republicans would agree to spend that much. The issue could take on particular prominence as DFLers and Republicans try to win voters in rural communities hoping for the new technology.

Black disparities

DFLers and Republicans have vowed to come up with a menu of solutions to improve economic opportunities for black Minnesotans. DFLers are meeting with residents in those communities to come up with a plan, but Republicans want something more wide ranging and perhaps more focused on education disparities.

Soccer stadium

The city of St. Paul will ask legislators to support a property tax exemption for the 12-acre stadium site near Snelling Avenue and Interstate 94 in the Midway area. That includes an 8-acre stadium footprint and 4 acres of open space. The city also is asking for a sales tax exemption for construction materials and a liquor license for the proposed Minnesota United stadium.

Fantasy sports

Rep. Joe Atkins, DFL-Inver Grove Heights, wants the Legislature to legalize and regulate big-money fantasy sports, which have exploded across Minnesota and the nation in recent years, particularly on the sites FanDuel and DraftKings. FanDuel and DraftKings have both hired several lobbyists in Minnesota, so expect a fight on the issue.