Illinois and Iowa could get into a bidding war over the construction of a $1.2 billion fertilizer production facility.

The (Decatur) Herald & Review reports that, according to Illinois officials, Iowa is offering Cronus Chemical LLC an estimated $35 million in taxpayer subsidies to build a plant in Mitchell County near the Minnesota border.

Illinois lawmakers are considering tax breaks in a proposal by state Rep. Adam Brown, a Republican from Champaign. The plant would be built near Tuscola in the east central part of the state.

The newspaper reports the facility would create 2,000 construction jobs and 150 full-time jobs.

Iowa beat Illinois last year over the site of a $1.4 billion fertilizer plant. Gov. Terry Branstad has been criticized over tax breaks related to that plant.