For 40 days and 40 nights Utah legislators have breathed, sweated over and dreamed about bills and budgets.

Starting Monday morning, the 104 part-time lawmakers have three long days of work to finish the 2007 Legislative session before adjournment comes at midnight Wednesday.

"I'm comfortable with where we're going," Gov. Jon Huntsman Jr. told the Deseret Morning News last week, just before a new tax proposal surfaced that promised to settle tax cuts, the biggest issue remaining this session.

The income/sales tax deal will come before legislators this coming week.

House Speaker Greg Curtis, R-Sandy, says two items will define the 2007 Legislature: A huge new commitment to fund public education — including a $2,500 raise for each teacher with an additional $1,000 one-time bonus — and a new state income tax system. "So far, this session has gone pretty good," the speaker adds.

"This has been a roller-coaster ride, both in the public's view — with the Trolley Square killings affecting our tone and mood — behind the scenes in tough budget negotiations and, for me personally, so many highs and lows," said Senate President John Valentine, R-Orem.

The $220 million tax cut has also been fleshed out. Curtis told the Morning News it breaks out like this:

• $110 million in personal income tax cuts.

• $60 million in further trimming the state's sales tax on food. The current 2.75 percent food tax drops to 1.75 percent Jan. 1, 2008. So between the state, city and county sales taxes, there would be a 3 percent tax on food, half of what it was two years ago.

• A $22 million shift in the overall state sales tax. The statewide tax is 4.75 percent, but .05 percent — about $22 million — will go to the Utah Transit Authority (which loses some funds through another tax bill).

• $30 million in yet-to-be-determined business tax cuts.

• And $20 million left over for a "few more" tax cuts after final fiscal notes are figured out on the major tax-cutting bills.

"And we will achieve a uniform rate on the food sales tax of 4 percent statewide" by removing food from the base of the so-called "boutique" taxes, such as the ZAP and resort town special sales taxes, Curtis said.

More work to come

Meanwhile, some of the heavy lifting by legislators has already occurred.

• Legislators, with most Democrats and some moderate Republicans voting "no," passed a private-school voucher bill.

• There's been a hot debate over abortion, with legislators finally agreeing not to spend the $2 million-plus it would cost if Utah directly challenged Roe v. Wade by outlawing most now-legal abortions.