Public schools have received proportionately less of the income tax. The average is 89 percent; the coming year's budget equals 77 percent of the pie, or $2.14 billion. That includes a $269 million infusion.

Colleges and universities' new operating budget is $722 million. Two-thirds of it is coming out of the income tax, Utah System of Higher Education data show.

A year ago, just 30 percent of colleges' budget came from the income tax.

Public schools' decreased share of education revenues bothers Shurtliff, who earlier this year unsuccessfully carried a bill mandating public schools receive no less than 90 percent of income tax revenue. Her beef wasn't with helping colleges, but paying for buildings — the fiscal analysts say they're on college campuses — and debts on them, a venture that will cost taxpayers $113 million in the coming fiscal year.

But budget co-chairman Rep. Ron Bigelow, R-West Valley, says the Legislature is charged with balancing the entire state system. He says to look at school funding as a percentage of a certain pot of money skews the real issue: Whether schools — and every other state agency — receive the money they need.

"I and other legislators say, yes, we should be (spending more on schools)," Bigelow said. "But we will never fund education to the national average. The funds are just not there."

State Office of Education figures show Utah, however, used to be closer to the national school spending average. In 2000, Utah's per-student spending was 63 percent of the national average. In 2004, it had dropped to 60 percent.

Corporate and personal income tax revenues benefitting education grew more than any other tax source. And if growth keeps up, Bigelow expects that within two years, higher education will be fully funded by income tax revenues, freeing up more general funds for other state needs.

Not doing so would underfund the rest of government, or require tax rate adjustments, Bigelow said. The idea is "matching revenues to needs in government not from where the money comes from, but what the needs are."

The Utah System of Higher Education offers a similar take.

"We feel like we're partners with public education," said Amanda Covington, communications director of the Utah System of Higher Education, whose commissioner is former Davis School District Superintendent Rich Kendell.

"I don't view that we are to be pitted against one another, and we're not in that discussion of where that money should come from," she said. "Our main objective for higher education is to ensure that we have a fair and reasonable share of state dollars ... to offset tuition increases."