The "dual-tax" individual income tax system presented to the Revenue and Taxation Committee would leave Utah's existing tax structure virtually unchanged - except for an option that would allow taxpayers to file under a flat or nearly flat rate.

Much of the remaining momentum for pressing forward with income tax change is a promise lawmakers made during the session to give individuals a $70 million dollar tax cut out of the state surplus.

In a nod toward the governor's economic-development aspirations, the new proposal includes the option for taxpayers to pay at a flat rate of about 5.25 percent.

The tax committee Wednesday discussed four variations of a two-track system. They would allow taxpayers to choose between the existing system with modified tax brackets and a slightly lower top rate and flat tax rates that would be either 5.25 percent or 5.3 percent, depending on which emerges from the Legislature. The resulting tax cut and loss of revenue to the state from the variations would range from $72 million to $113 million.

Huntsman's economist Robert Spendlove said the governor is not endorsing any specific variation. "However, he is committed to a dual-tax system that incorporates a flat component."

When a committee member asked Spendlove if he considered the latest proposals to be true tax reform, he said, "This is the first step in providing a system we can build on in the future."

Rep. John Dougall, R-Highland, who proposed the dual-track idea last spring, said it is unlikely the existing system ever will be abandoned entirely in favor of a flat tax. Still, he said, for taxpayers affected by the new brackets or the flat-tax option, "it is radical reform."

Others, including Harper and advocates for the poor, say the closest thing to reform may be the dual-track variation that expands and reduces tax brackets for lower incomes, making the Utah system system more progressive.

Not everyone was satisfied with the latest take on tax reform. Rep. Sheryl Allen, R-Bountiful, reminded the committee of the task force's goals of a simple, transparent system.

"We are not achieving those goals: I think this is much more complex," she said. "I need to be convinced."

Sen. Mike Dmitrich, D-Price, scoffed at offering a flat-tax option to the old system simply so Utah could advertise a tax rate competitive with surrounding Western states.

"We really should not be talking a flat tax as long as you don't have a flat tax. You still have deductions," Dmitrich said. "We are kidding ourselves."

But Sen. Curt Bramble, who led the task force and sponsored the governor's failed tax-reform bill, said in an interview that tax reform is a work in progress.

"I wouldn't call this window dressing or a facade," Bramble said. "It will be very real to the people who avail themselves of it. It may work out to be a incremental step to a fatter tax - or be a permanent option in the existing structure."

Harper encouraged lawmakers and taxpayers to respond to the dual-track proposals before the committee's August meeting.