A tuition tax credits bill is getting a makeover before the 2005 Legislature begins.

Finishing touches aren't in place, but they're already turning heads. And some say HB39's potential changes — including tailoring the credits to poor families — coupled with new state leadership will give the continuing controversial concept its best chance in years.

Tuition tax credits are expected to be one of the biggest political battles during the session convening Jan. 17: Opponents say offering them would dent public school coffers; supporters say they would give parents a true choice of schools.

A state-commissioned study by Utah State University indicated they could save the state money. But a group of economists and academics has challenged that finding.

Public opinion since 2001 has slightly leaned away from the concept, with between 39 percent and 44 percent somewhat or strongly approving of it, Dan Jones & Associates polls have shown.

This week, 36 percent of 623 Utahns polled in a Deseret Morning News/KSL-TV survey said they strongly or somewhat favor tuition tax credits. Sixty-one percent said they somewhat or strongly oppose them.

The poll has a 4 percent error margin.

HB39, sponsored by Rep. Jim Ferrin, R-Orem, is identical to the bill he introduced last year. It offers parents up to a $2,000 credit, worth no more than half their private school tuition. Current private school students would be ineligible. People and businesses also could get a credit, worth no more than their tax liability, for donating to a private school scholarship fund.

The bill aims to less expensively educate an expected 140,000-student enrollment boom and help parents choose the best schooling for their children, Ferrin said.

But as-is, the bill might not appeal to House moderates who for years have stifled its movement.

"I imagine the bill as it's currently drafted will change quite a lot before it's ultimately passed," Ferrin said. "Anyone who has ideas that would strengthen it I would be willing to consider it."

The bill already allows families to get tax credits bigger that what they paid in taxes, ensuring the poor receive full benefits. But now, Ferrin is talking about "means-testing" — either scaling or targeting credits to favor lower-income Utahns.

Gov. Jon Huntsman Jr. likes the idea, chief of staff Jason Chaffetz said. "We have a question as to how it would work in the rural communities, but conceptually, we're on board with this."

Ferrin also is talking about joining his bill with one requested by Rep. Steve Mascaro, R-West Jordan.

The more moderate Mascaro wants to set aside $1.5 million in Rainy Day Funds to ensure districts don't lose money. Similar language found its way into Ferrin's bill last year.