State Senate Majority Leader Dean Skelos yesterday sided with Gov. Cuomo against Assembly Speaker Sheldon Silver’s proposal to keep a tax surcharge on million-dollar earners next year.

Higher tax rates for those with taxable incomes down to $200,000 are set to expire at the end of 2011.

Extending the tax would drive out job creators and hurt New York’s improving image, Skelos and Cuomo agree.

“We’re starting to turn around the image of this state to be … business friendly,” Skelos said. “We’ve got to look at regulations, what we can eliminate.”