Add to the political mix the fact that conservative legislators believe the $70 million income tax cut should be much larger — maybe even $122 million — and any special legislative session could be interesting to watch, especially if it comes just weeks before the November legislative elections.

All 75 House seats and 16 Senate seats are up this year.

In the 2004 legislative elections more than 90 percent of incumbents seeking re-election won.

Even with the overwhelming advantage of incumbency, one would think that most legislators would still like to hand their constituents at least a $70 million tax cut just before Election Day.

Public education advocates worry that rushing to a tax cut could permanently restrict income tax collections. That's especially troublesome, they say, as Utah's student-age children grow in numbers so dramatically over the next decade.

But personal income tax revenues are booming, up 17 percent last fiscal year.

And while he's yet to produce any type of economic study confirming his belief, Huntsman says that offering a flat-rate income tax rate of around 5 percent will make Utah more competitive with surrounding Western states — two of which, Nevada and Wyoming, have no state income taxes at all.

Still, Huntsman and GOP leaders have a chore before them.

Special legislative sessions are usually places where all the ducks need to be lined up before the gavel strikes, otherwise naysayers are more inclined to do nothing.

Huntsman is carrying great popularity right now. We'll see if the diplomat in Huntsman can cajole enough yea votes out of Republicans and Democrats alike to get what he wants.

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