"We have an opportunity to complete unfinished business from the general session," Huntsman said in the announcement this afternoon.

The special session that will begin at 2 p.m. will consider a personal income tax plan that would broaden the tax brackets under the traditional system and add an option to be taxed at a flat rate of about 5.4 percent.

Utah Tax Commission analysts say only about 4 percent to 5 percent of the richest Utahns will benefit from the flat tax.

The changes will result in a $76 million tax cut. That would work out to about $50 per taxpayer.

Lawmakers will also tackle a bill that would allow counties to raise the sales tax to fund transportation projects, ranging from mass transit to airports.

While lawmakers passed a partial reduction in the sales tax on groceries in the regular session, a companion bill for an extensive income tax overhaul failed in the House.