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1982 will be a penny-pinching year for most states

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Two states. Two governors. Two views of the Reagan revolution in Washington.

New York State Gov. Hugh Carey, critical of the Reagan administration's ''indiscriminate cost cutting'' and choosing not to run for a third term, leaves office early next year.

New Jersey Gov. Thomas Kean, who took office this week, is calling on people to ''turn to ourselves . . .,'' and not to Washington, to ''solve the problems which afflict the state.''

If nothing else, the changing of the guard in two of the nation's biggest industrial states has dramatized how little Democrat Carey and Republican Kean agree on the ''Reagan revolution.'' But as a matter of practicality, both leaders may have borrow pages from each other's political handbooks to cope with day-to-day problems.

Governor Carey notes that ''the most recent continuing resolution passed by Congress poses a loss of $1.4 billion in aid to New York State governments. In addition, federal direct-aid payments to individuals will be reduced by up to $ 500 million.''

In his address to the state Legislature Jan. 19, Governor Carey outlined what in effect is his own ''revenue enhancement'' program to help underwrite a proposed $17.8 billion budget for fiscal 1983. He called for new state fees and taxes that already are meeting with disapproval from both sides of the political aisle in Albany. For example, the governor wants to raise $300 million by increasing auto registration fees and gasoline taxes.

Months before his speech to the Legislature, Mr. Carey conceded that federal budget cuts forced him to oppose state takeover of New York City's share of medicaid expenditures.

Now, faced with what some veteran observers say will be no-holds-barred opposition to a new gas tax -- especially from upstate lawmakers whose constituents would be most heavily affected -- the governor may be forced to reduce expenditures for mass transit and various social programs even more.

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