An earlier try at tax reform failed in the final hours of the 2006 Legislature, leaving $70 million on the table. The governor had intended to bring lawmakers back right away but ended up abandoning that plan after millions of dollars in calculation errors were discovered.

Since then, there has been much debate about whether to tackle an income tax cut before the next general session begins in January, especially after the state budget year ended on June 30 with a $351 million surplus.

What's now being proposed is a "dual track" plan that would reduce taxes by $70 million while giving taxpayers a choice between staying in the current income tax system or paying a lower, flat rate without deductions.

Although the governor is also expected to put another item on the special session agenda, authorization for a sales-tax increase for mass transit to appear on the November ballot in Salt Lake County, the focus is on income taxes.

Huntsman has said the tax rate needs to be lowered to attract economic development, and the latest plan would offer a 5.3 percent flat tax option while adjusting the brackets in the current system that tops out at 7 percent.

Valentine, who supports the income tax plan, said the governor has his work cut out for him. "What he's going to have to do is make the case that this is going to be better for the state than the present system," the Senate leader said.

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