"The Church of Jesus Christ of Latter-day Saints acknowledges the thoughtful efforts of many in the state government to review Utah's tax structure. For the overall good of the citizenry, the state tax system should continue to provide tax deductions for charitable giving — including religious contributions. Charitable contributions help provide for society's poor and needy, education and the arts, and other important social needs."

In 1987 a true flat-rate income tax bill actually passed the Utah House. But then the LDS Church issued a statement saying charitable deductions shouldn't be removed. The bill quietly failed in the Senate.

Sen. Curt Bramble, R-Provo, co-chair of the task force, said, "there's a distinct possibility" that the new church statement will have the same political effect seen in 1987.

Bramble said he hasn't had a chance to talk with church leaders. "But we've known all along that was going to be a challenge," he said. "I wasn't sure they would issue a formal statement or not. But that's certainly their right to take a stand."

The senator said he wasn't disappointed the church came out with a statement. "I think that's something we would have had to take into account whether it was an affirmative statement or whether it was just residual from several years ago. They've been a factor; the church's position on tax policy will be a factor."

Because Utah's income tax is based on federal tax returns — for which charitable deductions are allowed — State Tax Commission officials can't say for sure how many state income taxpayers take the charitable deduction. But Tax Commission spokeswoman Jodi Monaco said it's fair to assume that people who itemize do take some kind of charitable deduction.

Accordingly, at least 40 percent of Utahns likely use the charitable deduction, commission figures show, although a much higher percent probably donate money to a charity, but don't bother to claim it on their income taxes.

Curtis said he personally likes many aspects of a flat-rate tax, although some deductions or exemptions may need to be kept, as well.

"We are close to a flat-rate tax now," he said.

That's because Utah's progressive tax system in reality isn't progressive. While the tax brackets run from 2.3 percent to 7 percent, the top bracket kicks in at only $8,626 in income for a married couple. So most Utahns are in the top bracket, paying the same rate.

Valentine said he sponsored a flat-rate income tax bill in 1992 — one that kept the personal exemption, the charitable deduction and the mortgage interest deduction. Valentine was then in the House, and he recalls his bill passed a House committee but died on the floor.

"I still like a flat-rate tax with those three items — the personal exemption and the two deductions. It's simple. And simplicity should be a major goal" of the current tax reform effort, said Valentine, who sits on the Tax Reform Task Force.