Two legislators who earlier this year voted against tax credits for private school tuition are looking at carrying such bills.

Rep. Brad Dee, R-Washington Terrace, is looking at creating a bill that would direct any state money saved under tuition tax credits to schools or districts. He's also looking at putting the savings toward new and veteran teacher pay raises, possibly limiting credits to one per family, or even seeking a government voucher instead.

"It's a possibility I'll be doing something on tuition tax credits, yes. But I'm trying to do a couple of innovative things for education at the same time," said Dee, who did not support the last bill because it did not route money saved under the program to school districts. "It's really in the infancy now. . . . I want to make sure all players have some input on this."

Rep. Sheryl Allen, R-Bountiful, also confirms she is exploring the possibility of proposing a small tuition tax credit that would be targeted at low-income families. But she said it may never come to fruition.

"I haven't decided yet, and I had only talked about it with one or two people," Allen said. "It's not a serious consideration at this time. But I know the political realities. I know we're going to be back there again. And if we're going to discuss it, shouldn't we be discussing something reasonable?"

Tax credits for private school tuition have been one of the most controversial issues on Capitol Hill the past five years.

Issues surrounding tax credits, and similarly, government vouchers for private schools, are complex.

Backers say the credits, which under last year's bill would have ranged from $500 to $3,000, depending on family income, would help parents seek the education that best fits their children's needs. They also contend tax credits would give parents only part of the money the state spends to educate that student in public schools, leaving a savings that could boost per-pupil spending.

Opponents argue the measures would pull money from an already underfunded public school system, as all income tax revenues are earmarked for education. They call the savings argument specious because the state, which primarily funds education on a per-pupil basis, never gives schools money for students they don't have.

"We do not believe tuition tax credits or vouchers are right for Utah, and we will oppose them should they come to the Legislature," Utah Education Association President Pat Rusk said.