Republican gubernatorial candidate Bruce Blakeman says he wants to dip into a nearly $4 billion state discretionary fund set aside to help keep New York afloat during economic downturns to provide immediate tax relief to New Yorkers.

The Nassau County executive and presumptive GOP gubernatorial candidate accused Gov. Kathy Hochul of using the state’s “reserve for economic uncertainties” fund, which currently holds $3.8 billion, as nothing more than “secret slush fund.”

If the state really needs to secure emergency funds, he’d dip into the state’s $9.2 billion “rainy-day reserve,” he added.

“New Yorkers pay some of the highest taxes and utility costs in America,” Blakeman told The Post.

The $3.8 billion in reserves “could lower your bills, invest in our kids’ education, and provide permanent tax relief,” he said.

“As governor, I’ll shut down Hochul’s slush fund and give your money back to you through a tax cut.”

Hochul campaign spokesperson Ryan Radulovacki declined to address how Hochul has used the reserve fund but accused Blakeman of having a history of “literally oppos[ing] putting money back in New Yorkers’ pockets.”

“[He] has done nothing but make life more expensive for families: Jacking up property taxes, backing [President] Trump’s illegal tariffs, and blowing a historic hole in Nassau’s budget that forced the state to come in and rescue him,” claimed the spokesperson.

Blakeman — whose campaign has centered around vowing to make New York safer and more affordable — has pledged to provide “historic” financial relief for residents during his first 100 days as governor.

This includes approving across-the-board, 10% income-tax cuts for people earning under $250,000; and eliminating all state income tax on the first $50,000 earned annually for single filers and $100,000 for joint filers.