"We don't support any tax cut in a special session," said Susan Kuziak, executive director of the Utah Education Association, the main public-education teachers union. By law, all personal and corporate income taxes go for public and higher education.

Both Kuziak and Becker said it is unwise to trim taxes in a special session, where overall state needs won't be considered. It is much better to decide tax cuts in the context of the overall $9-billion-plus state budget, they said, which is set during the annual 45-day general session in January and February.

"The Democratic caucus still has a lot of questions (but) few answers," Becker said. "We are now finding out what the majority party is planning by reading it in the newspaper."

Republican leaders are planning a daylong caucus the first week in September. That morning, the Revenue and Taxation Interim Committee could hold a public hearing on the current tax proposals — thus meeting the requirement of public input before a legislative vote. If there are then enough votes in GOP caucuses for the plans, Huntsman would call a special session several weeks later.

Becker worries things are moving so fast that his questions may not be answered before tax-cutting votes are taken next month.

"Does the tax reform simplify our tax system? Apparently not. Is it fair? How much will it cost, not just next year but down the road? Does it benefit mainly the wealthy, as it appears to do?" Becker said.

"With the growth coming in higher and public education, wouldn't it be better to invest in class-size reduction, getting and keeping good teachers?" he asked.

Kuziak said some legislators seem to be rushing to decisions without knowing the consequences.

No matter how much money the state is taking in, any surplus should not be an excuse "not to make real investments in public education," she said. "The levels of tax cuts they are talking about" — from $70 million to $120 million in income tax cuts — "is way too high."

Commissioner of Higher Education Richard Kendell said: "We hope they look at the long-term implications" of large tax cuts now.

Kendell said the Board of Regents is establishing both a five-year and a 10-year plan to respond to the state's higher-education needs, including work-force demands and shortages in teachers, engineers and nurses. How will taking $70 million or $100 million out of education funding affect those goals?

Despite those concerns, said Rep. John Dougall, R-Highland, who has pushed income-tax cuts and reform for months, "we've already taken $70 million out of the budget" for income-tax reform.

"We can give that (much) and not have to reopen the budget. But we did have huge surpluses" in June, said Dougall. And the Senate and House GOP caucuses will ultimately decide, along with Huntsman, how much of a tax cut to give, he said.

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E-mail: bbjr@desnews.com