Hughes says that the general fund can grow by only $12 million before it hits the 2006-07 budget year's cap. Historically, in good tax revenue times, legislators open the current year's budget during the general session and spend some of the rising tax surplus. He fears that Democrats and moderate Republicans will try to suspend and/or change his spending cap law to allow for growth greater than $12 million.

Meanwhile, conservative legislators say they want to increase the personal income tax cut above the already agreed upon $70 million level. (The 2006 Legislature already has given a food sales tax cut of $70 million and a business tax cut of $20 million.)

While prepared bills for a mid-September special session will cut only $70 million from income taxes — a number picked during the 2006 general session — amendments could be passed to give greater tax relief.

Indeed, the Option C dual tax system tentatively put forward by Gov. Jon Huntsman Jr. would, in fact, increase that $70 million tax cut to $122 million. Option C places the flat-rate income tax at 5 percent, a level Huntsman has always pushed.

A $70 million tax cut would put that rate at around 5.25 percent.

All this may sound confusing. But what has become politically very clear to Republicans and Democrats alike is that just weeks before the November final election, Democratic and moderate Republican legislators, in the middle of their re-election campaigns, could be forced to make tax-cutting votes that they are uncomfortable with.

I mean, how do you explain to taxpayers/voters that you voted against a $120 million tax cut when just weeks before the state took in $350 million more than anticipated?

Before this year, the largest tax cut in Utah's history was given in 1996 — $131 million, mostly in property taxes.

That year, former Gov. Mike Leavitt was seeking re-election for the first time. Like all politicians, Leavitt wanted happy voters. And Leavitt went on to win re-election with more than 70 percent of the vote, a modern-day record.

Huntsman is not up for re-election until 2008. But all 75 House seats and half of the 29-member Senate are up this November.

Expect a lively debate over the size of the tax cuts when legislators meet in September.

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