Thunderstorms are created from the collision of atmospheric forces: water vapor, warm air and a cold-front push. The result is a tremendous display of sound, light and rain.

Powerful elements exist also to produce a political thunderstorm. Although the issue at the heart of the controversy may be a yawner — tax reform — it has become a personal matter, thereby increasing the energy potential. Official statements from Capitol Hill dismiss a special session in the next six months, but many legislators are discussing the possibility in order to deal with either a tax restructuring or a tax cut. A special session focused on taxes will be the "perfect storm" of political intrigue.

The prime mover for tax reform (the cold front) is Gov. Jon Huntsman Jr., continuing his quest for a flat income tax of around 5 percent. He believes a reduced and simpler rate will attract business leaders and their companies to the state. Furthermore, dramatic changes to the tax code will establish his legacy. A flat tax was part of the failed compromise between the Legislature and the governor last session, and he has not forgotten commitments made.

A counteracting force against the governor is current hostility between the two elected branches of government. Lawmakers are still smarting from the PR spanking received from not funding the Medicaid request made by the governor in the recent special session (only to have the services funded by private donations). They will only help the governor if the possibility exists to benefit their agenda. In addition, leftover animosity between the House and the Senate has increased. Some legislative leaders maintain hard feelings over the GOP primaries where many politicos were forced to choose between the "Senate" or "House" candidates. Any successful plans for tax reform must deal with these dynamics.

As with all things political, there are additional external elements that cannot be dismissed. Conservative legislators and interested political leaders believe a tax cut should be the highest priority and tax reform should be discussed at a later date. Many of Utah's tax policy gurus are grumbling about the direction of tax reform: the dual option system. (Under this proposal, taxpayers could choose the calculating formula.) They believe that enhancing the stability and simplicity of the income tax system is a far better approach than the suggested compromise that desperately avoids creating "losers."

Readers are encouraged to watch this summer as white, puffy clouds transform into a marvelous thunderstorm of political maneuverings.