Sen. Curt Bramble, chairman of the Revenue and Taxation Committee said he is working with Gov. Jon Huntsman Jr.'s analysts on various minor modifications of Huntsman's "flatter" income tax that would agree with the governor's goal of a simple, "flatter" tax with a rate of about 5 percent.

"By working with the rate and the [tax] credits, we are getting it down where there are less [individual] losers," Bramble said. The structure Bramble was tweaking Monday would provide about a $90 million income tax cut. That would be in line with the House's income tax proposal.

To further limit loses to the education fund, Bramble said analysts are investigating if some income tax credits could be applied to the general fund, rather than the school fund.

But one part of the tentative Senate plan remains at odds with the Huntsman and House proposals. The Senate has steadfastly opposed an elimination of the sales tax on groceries, even though Huntsman and House Speaker Greg Curtis have made removing the food tax a priority. Removing the tax would cost the state more than $160 million, which would undercut a spectrum of needed programs, Senate leadership maintains.

"The Senate has made it clear we won't take the tax off food," Bramble said.

Instead the Senate would give a tax refund to low-income families for the money they spent on food. Another possible approach, Bramble said, would be to make the grocery tax refund part of a broader earned income tax credit.

Rep. John Dougall, who is sponsoring HB354 that includes the House's income tax reform and the elimination of the food tax, saw promise in Bramble's approach, except the food tax refund. "If we are trying to help all folks, it misses the point," he said.