Legislative leaders and Gov. Gary Herbert have rightly agreed that education must be protected in the current year's budget. The real test, however, will come as legislators craft a 2011 fiscal year budget from revenues that almost certainly will be sharply reduced -- again.

House and Senate leaders and the governor agreed on a $70 million reduction in the current budget, a relatively small $1.3 million portion of that coming from public education. The governor had originally recommended cutting a total of $39 million, but some legislators had threatened to slice $175 million, taking $84.5 million from public schools.

The Executive Appropriations Committee decided to remove $86 million from the state Rainy Day Fund to augment shrinking revenues. Furloughs that Herbert mandated in December will cover most of the higher-education cut.

These negotiations, however, are only a warm-up for what will follow the latest state revenue estimates due next week. The state could face another hefty shortfall of near $200 million.

The governor anticipated the shortfall in his 2011 budget recommendations and in December outlined a pragmatic plan that would maintain funding for public and higher education near their present bare-bones level. Cuts deeper than those approved by Herbert and key legislators would be devastating to education in the Beehive State and leave lasting scars as the economy recovers.

To close the gap, Herbert would take $166 million more from the Rainy Day Fund. We agree with him that the fund was created for just such crises as the current recession.

He also proposes repealing a vendor discount of 1.31 percent of sales tax that currently goes to businesses that collect the tax. And he wants to require taxpayers whose income tax is not withheld to remit quarterly instead of annual income-tax payments, just as corporations do.

By using those devices, the governor promises a balanced budget without increasing taxes (although businesses that would lose the vendor discount might disagree) and without harming education. In fact, he expects public school funding would be nearly equal to what's provided this year under his agreement with legislators, except that the costs of educating 11,000 new students expected next fall would not be covered. Education officials say they can handle that for one year.

In hard times, protecting education without raising taxes requires a delicate balance. Herbert and House and Senate leaders are aiming for that balance, and the Legislature should adopt the sound priorities they have set.