"I'm not totally opposed" to the new compromise, said Valentine, who is a tax attorney. "I'm asking our fiscal analysts and the Tax Commission to come up with some numbers" on how the two-prong approach will actually work.

Tax Commission spokesman Charlie Roberts said commissioners are aware of the proposed compromise. It could be a real headache to run two personal income-tax systems at the same time. "But it could be done," he added.

"I'm not very supportive" of the compromise, said Sen. Curt Bramble, R-Provo, who co-chaired last year's tax-reform task force. Having a dual system "creates a complexity, and if you are locked in and can't change, we're just facing discontentment year after year" as a filer's financial situations change and he can't quickly move to the other, more beneficial, system, Bramble said.

Harper points out, however, that in 2005 the Legislature allowed Utah corporations to figure their income taxes two different ways. It saved businesses several million dollars. And businesses, the state Tax Commission and state budgeters were able to deal with that system just fine.

"If we do this already for businesses, why not allow individuals to have the same options?" Harper asked. "I see this as an education challenge. We have to let people know how they can figure their personal income taxes in the way that benefits them most."

In reality, he added, more than 60 percent of Utahns now don't itemize on their state income-tax returns — they take standard deductions.

There is little doubt that standard deduction-takers will fare better financially under Huntsman's "H3" flatter-rate income tax plan. So, most Utahns will choose the new system, Harper believes.

Still undecided is how often Utahns would be allowed to switch back and forth between the current system and the new system. "We let businesses do that every five years — pick the system that's best for them (financially). We're looking at the same option" for individuals as well, Harper said.

Because the 2006 Legislature failed to adopt Huntsman's "H3" alternative, there isn't time now to go into a special session to get the $70 million income tax cut on the 2006 rolls.

"The option to pick one system or the other would start Jan. 1, 2007," Harper said.

Valentine said Huntsman would likely have to call a special session by September to give the Tax Commission time to retool computers by the Jan. 1 deadline.

As various changes to Huntsman's "H3" plan were suggested over the months, impacts on Utahns' individual tax situations changed. The last bill was passed by the Senate in the 2006 Legislature but died the last night in the House. The bill showed that few Utahns would see an actual tax hike under "H3." (See accompanying chart.)