That failure likely contained other elements as well — was the bill well thought-out, how would it impact poorer Utahns, etc. But certainly the church's stand helped its death.

In some ways I can sympathize with current LDS legislators: Some don't know which way to jump in looking at the flat rate income tax.

Conservatives across the nation are more and more liking the flat rate tax. They like it for several reasons: It is simple. It appears more fair. It may slow the growth in government by hindering huge jumps in tax revenue during economic boom-times.

On the more cynical side, a flat tax would reduce taxes on the most wealthy, perhaps encouraging economic growth, but at least pleasing those who naturally tend to support conservative politicians, both with their votes and pocketbooks.

So a flat tax may seem like a perfect fit for Utah GOP legislators — except that more than 80 percent of them are faithful LDS Church members and their church opposes dumping the charitable deduction.

Politically speaking, it would be very hard to keep just the charitable deduction while canning the mortgage interest deduction and other special tax exemptions.

Senate President John Valentine, for example, says he's being told by constituents that if any of the deductions stay, they should all stay.

Anyway, if you think legislators don't like talking to reporters about regular lobbying, try talking to them about lobbying by the LDS Church. A couple of the members of the Tax Reform Task Force (the church has been meeting with selected members of the task force) wouldn't return telephone calls because they knew what the topic was.

Others, like Valentine, Sen. Curt Bramble and Reps. John Dougall and Greg Hughes were candid in their remarks.

In any case, the elephant in the room (no pun intended for Republicans) when it comes to income tax reform is the LDS Church. No matter which way LDS legislators go they will be second-guessed.

Are they just toeing the church line (if they vote to keep the charitable deduction) or are they turning their backs on their religion and other worthy causes (if they support the no-deduction flat tax)?

The ball now is with the task force. But in January all legislators will get a shot at tax reform — and to answer why they voted the way they did.

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Deseret Morning News political editor Bob Bernick Jr. may be reached by e-mail at bbjr@desnews.com