"It will be back, it will be a topic of discussion and it will be interesting to see if people have any other ideas on how to fund 130,000 kids coming down the pipe into public schools," said West Jordan Rep. Steve Mascaro, co-sponsor of the Jones-Mascaro income-tax reform bill, referring to a wave of kids who will flood Utah schools over the next decade.

"I believe that we're getting to a point where we're getting more and more support from the public."

In a meeting before the Income Tax Task Force on Monday, Mascaro watched as his co-sponsor, Democratic Rep. Pat Jones, defended the bill before tax lobbyists and other legislators on the committee.

Mascaro and Jones believe their tax plan would affect only those in high-income tax brackets or families with three or four children. And it's the only plan, they say, that would raise about $82 million for education in Utah, the state with the lowest per-pupil funding.

"If [legislators] have got some recommendations that are better than ours and can come up with money for the legislation, I'll be the first one to stand in their parade and wave a flag," Mascaro said.

Mike Jerman, a lobbyist with the Utah Taxpayers Association, says there's a better way.

He said the proposal - which would cap tax deductions for children at 75 percent for the first two dependants, 50 percent for the third, and 25 percent for the fourth - is a poor reflection of family size in Utah.

"This proposal increases taxes on households with moderate income and with a moderate-sized family," he said. "No one really considers a family of four to be a large family. It hardly affects high income, it's moderate income at most."

While Mascaro is fearful that the Income Tax Task Force will not recommend the Jones-Mascaro bill to the Revenue and Tax standing legislative committee, he is hopeful the bill will receive enough support during the upcoming legislative session that it will be debated on the House and Senate floors.

During the 2004 session, the bill died in committee, with an 8-6 vote.

The Income Tax Task Force will make recommendations regarding the Jones-Mascaro bill and other potential tax legislation during a meeting this month. Other items on the table include a discussion of earned-income tax credit, indexing tax brackets for inflation, a double-weighted sales apportionment for multistate businesses and a discussion of applying a $100 minimum tax to nonprofit organizations.

nwarburton@sltrib.com