Does Gov. Cuomo have a beef with the health-care industry — or does he just see it as a well of limitless cash?

It’s a fair question, because in his new budget, Cuomo repeatedly singles out the industry for tax hits. And they’re not even likely to solve New York’s budget woes.

For starters, he wants a cut of the proceeds from converting nonprofit health insurers to for-profit companies. He’s expecting $750 million annually for four years.

Yet, as Citizens Budget Commission President Carol Kellermann notes, the switch¬overs may never happen, or may not generate the hoped-for dough. Plus, the state’s using the money to cover outlays that don’t stop in four years. So the same budget hole will return then.