WEST JORDAN — Utah soldiers serving overseas in Iraq and Afghanistan shouldn't have to pay state income tax on their military earnings, Republican gubernatorial candidate Jon Huntsman Jr. said Tuesday.

Huntsman endorsed the tax break expected to be on the agenda when lawmakers meet in special session later this month and called for local governments and utilities to extend discounts on services to members of the National Guard and the Reserves on active duty.

Also, the GOP candidate said, the spouses and dependents of any Utahn killed in action should receive free college tuition, a program he proposed be funded by private donors rather than taxpayers.

"I believe we owe it to these men and women who are serving overseas," Huntsman said while announcing his "Military Relief" package in front of the Utah Air National Guard headquarters. "This is the least we can do."

Huntsman was joined by a longtime member of the National Guard, former Utah Sen. Jake Garn. Garn, for whom the military aviation complex near Salt Lake City Airport No. 2 is named, said the Utah National Guard sent more of its forces to Iraq than any other state.

"We should be proud of what our young men and young women have done for us serving in the National Guard and protecting all of the values that we are so proud of in this country," Garn said.

Huntsman said that if he is elected, he wants to alleviate some of the difficulties caused by the activation of an unprecedented number of the state's military men and women since the Sept. 11, 2001, terrorist attacks against the United States.

Their service, he said, "is taking an often unseen emotional and economic toll on our friends and neighbors that we often don't know about because of the intense pride that these soldiers and warriors have."

No price tag was placed on the entire relief package, but Huntsman estimated it could cost as much as $5.5 million to cover the cost of exempting active duty military personnel from paying state income tax on their 2004 earnings.

Funding for the exemption would likely come from this year's state budget surplus, which is anticipated to be about $110 million. Huntsman said he would like the exemption to be made permanent, meaning another source of revenue would need to be found in the future.

GOP leaders met recently with Gov. Olene Walker about the upcoming special session and agreed the exemption should be one of the items considered. "I think that we all have great support and concern about our soldiers in Iraq," Walker said recently.

The issue first surfaced in 2002, when Sen. Curt Bramble, R-Provo, tried to convince lawmakers to give up what was then just over $500,000 in state income tax revenues. This year, thanks to the surplus, the exemption has widespread support.