The Legislature has approved a "choose your own tax" plan that gives Utahns the option of paying:

A: Under the current system with a top rate of 6.98 percent and expanded brackets. This option will take effect for the current tax year (the return you file by the April 15, 2007, deadline). About 95 percent of households are expected to use this option, receiving $42 million in tax relief. That equates to an average $50-$60 per-family cut.

B: Under a "flat tax" with a single rate of 5.35 percent with no deductions or credits. This option will take effect the following tax year (the return you file by April 15, 2008). Only about 5 percent of households, mostly upper-income families, are expected to use this option, receiving $36 million in tax relief. That equates to an average $720-per-family cut.

Sales tax change

The Legislature has approved a county-option funding bill for transportation that could result in a sales tax increase for Wasatch Front residents. The bill gives counties authority to hike sales taxes 0.25 percent (25 cents per $100 purchase).

The average family would see a $47 annual increase, according to the Utah Taxpayers Association.

Light rail

Much of Salt Lake County's take will go to building new west-side TRAX lines. County officials say by 2014 they will be able to build three spurs: Salt Lake airport, West Valley and South Jordan/West Jordan. Draper's spur likely will have to wait.

Commuter rail

Almost certain to be built with millions from the tax increase is an extension of the so-called FrontRunner commuter rail from Salt Lake to Utah County. (The Weber-to-Salt Lake County first leg already is under construction.)

Highways

A county must use a quarter of the money to preserve rail or highway corridors. Additional portions of the revenue could be used for road building.