As Governor of Nevada, Guinn developed a reputation as a moderate Republican who was not motivated by partisan ideology. During his first term as governor, Guinn used the national tobacco settlement money, and pushed for the creation of the Millennium Scholarship program to provide all Nevada High School graduates with a 3.25 GPA, a scholarship to attend a Nevada university. He also championed a state run prescription drug benefit program for Nevada senior citizens called Senior RX. Guinn, who prided himself on his detailed knowledge of the state budget, believed Nevada's tax structure was inherently flawed with its dependence on growth and tourism—Nevada has no income tax and relies heavily on gaming and sales tax.