"But you have to look carefully at the tax shift inside the income tax system," he said. If poorer Utahns paid much more, that would cause the bill to fail, he said. If upper-middle class Utahns paid much more, that would fail, also. "If any shifts are too much, it won't pass."

One group that could see more taxes under the plan are older Utahns living on fixed incomes in their paid-for homes. Seniors (like everyone else) would pay sales tax on their medical expenses and could see their property taxes go up to offset a reduction in the personal income tax rates.

Rep. Patricia Jones, D-Cottonwood Heights, applauds the tax reform attempt but takes issue with proposed corporate income tax breaks, more property taxes that could hurt people on fixed incomes, and no mention of new money for schools.

She and Rep. Steve Mascaro, R-West Jordan, have carried a perennial bill that would adjust income tax brackets and require larger families pay more taxes to educate their children, instead of getting a tax break — a concept Walker's team never examined.

"Our plan is much more fair, and it's the only (one with) new funding for schools," Jones said.

---

Contributing: Jennifer Toomer-Cook; E-mail: lisa@desnews.com; bbjr@desnews.com