* Rep. Jim Ferrin, R-Orem, is reviving his tuition tax credits bill. The measure passed out of committee in 2004 but never made it to the House floor. His 2005 proposal, House Bill 39, would allow businesses and individuals to offset their tax liability for contributions toward private-school tuition. Gov.-elect Jon Huntsman Jr. supports school choice, but has not said if he will back Ferrin's bill.

The provisions

* Businesses could claim a credit against their corporate franchise and income tax for contributions to an organization that grants scholarships to low-income students who want to attend private schools. Individuals also could claim a credit for those kinds of contributions.

* Low-income students could get a scholarship from those donations to cover half their tuition costs up to $2,000.

* Parents who switch their children from public to private schools could claim an income tax credit for whichever is less: half the tuition tab up to $2,000 or up to $3,000 minus scholarships funded by business contributions.

* Parents would not get a tax break for children already in private school.

* Private schools must test the academic achievement of tax-credit recipients and report to parents information on teacher credentials and school accreditation.