Jones found in the new survey that 59 percent of Utahns strongly or somewhat favor adopting the new tax system. Twenty-three percent don't like the idea, and 18 percent didn't know.

Asked if they favor or oppose a $70 million income tax cut that comes with the new system, 48 percent said they want the tax cut, 44 percent said they didn't. Nine percent didn't know.

Finally, the survey measured support for the $48 million tax cut this year compared to increased education spending. Fifty-eight percent said the money should go to public eduction. Thirty-two percent said they prefer the tax cuts. Two percent didn't like the option presented and 7 percent didn't know, Jones found.

Lawmakers meet this week with less than two months to go before the November election.

All 75 House seats and 16 of 29 Senate seats are up for election this year. So clearly, politics will influence what legislators do.

Republicans outnumber Democrats 2-to-1 in both the House and Senate. And Jones found that there is a clear partisan split over taxes among those surveyed.

Sixty-six percent of Republicans like the dual tax system. Only 14 percent were opposed.

But only 37 percent of Democrats like the new system; 36 percent oppose it. Twenty-three percent of Democrats didn't register a preference.

So, GOP legislators are smart to back the plan. Democrats smart to oppose it.

Most Republicans — 56 percent — want the $70 million tax cut; but 63 percent of Democrats oppose it.

The only thing the two political party groups agree on is spending the $70 million on public education rather than tax cuts.

Jones found that 39 percent of Republicans want the money to go to tax cuts while 54 percent said schools should get it.

Only 15 percent of Democrats want the cash; 78 percent say give it to schools.

Under the Huntsman plan $40 million will go this year to rebracketing the current personal income tax system. That will mean a $48 tax cut for a married couple, $24 for each single person.

In 2007, the 5.35 percent flat-rate option will become available. Economists estimate that only around 5 percent of Utahns — most of them wealthier taxpayers — will save more money under the flat-rate system over the current tax system and so will make the switch.

About $30 million will be split up by the new flat-rate income tax payers, with some rich taxpayers getting tax cuts of hundreds, even thousands, of dollars.

Jones found that among those who make more than $75,000 a year, 62 percent favor the new dual-track system and only 20 percent oppose it.

Among those who make less than $25,000 a year, only 49 percent favor the dual-track system while 29 percent oppose it, Jones found.

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E-mail: bbjr@desnews.com