A supportive governor was in place. A university study showed the credits could save money. A revenue surplus could cover any financial losses by public schools. And the bill's Republican sponsor made concession after concession to woo wary GOP colleagues.

Still, it wasn't enough. House Bill 39 failed 40-34 on Friday.

Backers blame the Utah Education Association and weak-kneed Republican representatives.

"Clearly I'm disappointed that the interest of the union, the protectionism of the status quo, trumped the interest of choice and the interest of families and children," said sponsoring Rep. Jim Ferrin, R-Orem. "It looks to me like some [in the GOP] succumbed to fears."

The lawmakers' biggest fear, according to bill backers, was that the UEA would target them in the next election if they voted for the credits.

UEA President Pat Rusk acknowledged she and her colleagues lobbied against the measure.

"We keep track of all the votes that go on in the session, so would their voting record have been made known to our teachers? Absolutely," she said. "We've made our arguments, not threats. I don't work that way.

Education leaders also applauded the vote as confirmation of public-opinion polls that repeatedly show most Utahns oppose tuition tax credits.

"What [opponents] consider blame, we say is credit in making sure people understood thoroughly what the bill would be and what it would do," Rusk said. "I know there was a lot of unpleasant pressure on the other end and I believe it backfired."

Gov. Jon Huntsman Jr. was among those applying the pressure. The Governor's Office made at least one phone call to a representative during Friday's floor debate.

Ferrin's bill would have given tax breaks to parents who switched their children from public to private schools and to low-income parents whose kids already attend private schools.

Credits would have been divvied up on a sliding scale, funneling the largest annual tax break - $3,750 - to the lowest-income families and the smallest - $500 - to moderately high-income families.

The measure required participating private schools to administer national standardized tests and share information on teacher credentials.

The legislative fiscal analyst said the bill would save the state $3.4 million next year, then lose $133,800 in 2007. A Utah State University study showed it could save millions in the long run. But the state Office of Education predicted a $900,000 loss in 2006, followed by an $11.7 million plunge in 2007.

After Friday's vote, stunned tax-credit supporters gave Ferrin sympathetic nods or reassuring squeezes of consolation.

"Everyone's extending condolences like my mother died," he said.

With three days left in the session, supporters still hope to change four votes and revive the bill, but there is little appetite for that among lawmakers. If not this session, the measure undoubtedly will be back next year.

"It's not over yet," vowed Royce Van Tassell, executive director of Education Excellence Utah, a pro-tax-credits group. "There will be a tax-credit bill here until it passes. We're here to stay."

As expected, floor debate was lively Friday with passionate pleas from both sides.

Supporters said the proposal was stronger than ever because it had undergone plenty of refinement.

"We have been going down the same straight road now for 13 sessions I've been here," said David Ure, R-Kamas. "Are we going to think outside the box? I believe there are safety nets in this bill."

HB 39 was amended on the floor to incorporate several safeguards: an audit of the program in 2008-09, provisions to guard against tax fraud and $10 million to protect public schools from financial losses - a jump from $1.5 million.

But even those steps weren't enough to persuade enough representatives to support the bill.

''Why couldn't you put $10 million [toward the public schools' overall funding]?'' asked Rep. Carol Spackman Moss, D-Holladay. Teachers ''have been told there's no more money.''

Democrats held rank, with all 18 voting against the measure.

Rep. Gordon Snow, R-Roosevelt, said there were too many late amendments and not enough time to consider them carefully. In addition, he said, the bill lacked protection for parents in the event their private school goes out of business.

Snow also didn't buy Ferrin's contention that tax credits would alleviate the pressure public schools face from booming enrollment over the next decade. Utah expects to add 140,000 students by 2014.

"We have the money to fund public schools, and we have more taxpayers today per student than we've ever had before," Snow said. "This isn't a huge problem that we aren't addressing adequately already. Even though I'm a proponent of school choice, I'm not comfortable today."

Rep. Susan Lawrence, R-East Millcreek, agreed: "It seems to me we're trying to sweeten a very bitter pill we've decided to take to cure an illness I don't think we have."

rlynn@sltrib.com

Some supporters are trying to rally support for the bill's revival before the session ends Wednesday. But, in all likelihood, it won't be back until 2006.

How did your representative vote?

Click on "Bill Status," then Friday's "34-40" vote at: http://www.le.state.ut.us/~2005/htmdoc/hbillhtm/HB0039S02.htm