SALT LAKE CITY - As many as three-quarters of Utah taxpayers could see a reduction in the amount of income tax they pay, but no one would suffer a tax increase under four proposals introduced Wednesday to legislators.

Each of the proposals would let taxpayers choose whether they want to continue filing using a system that largely mirrors the existing one or choose to pay taxes at lower rate but with fewer deductions.

The four proposed dual-tax systems are the latest attempt to resurrect a tax plan that died in the final minutes of the legislative session that ended March 1.

Under that plan, which was favored by Gov. Jon Huntsman and passed in the Senate, the top income-tax rate most people would have paid would have been cut from 7 percent to about 5 percent. Most deductions and credits would have been eliminated.

But legislators in the House balked at the plan in the final hour after learning that some people would actually see their taxes increase.

Rep. John Dougall, R-Highland, said everyone's concerns are addressed in the four plans presented Wednesday.

Under each proposal, the current tax system is tweaked slightly. In one version, the top rate most residents would pay on their income is cut from 7 percent to 6.9 percent with all deductions intact. In another, the tax brackets are restructured so lower-income residents would pay a smaller percentage of their income in taxes.

One of those proposals would be coupled with what Huntsman and legislators call a "flat" tax. One proposal calls for eliminating most deductions in favor of paying taxes on 5.25 percent of income. The other proposal calls for a tax rate of 5.3 percent with a $500 credit for married filers and a $250 credit for single, head of household filers.

Depending on the combination chosen, the proposals would result in a decrease in state revenue between $72 million and $113 million. In Utah, income taxes are designated to fund education.

Democrats in the Revenue and Taxation Committee meeting said that Utah can't afford to jeopardize its education system with such cuts. However, Republicans control the House and Senate, and they contend that cutting taxes will spur economic development and ultimately increase state revenue.

"We felt it was essential that the tax system will provide an economic development tool to make Utah more competitive in the region in the long term," said Robert Spendlove, Huntsman's chief economist.

Huntsman has not officially endorsed any one of the four proposals, but supports the philosophy behind each of them, Spendlove said.

Many House Republicans would like to see Huntsman call a special session to adopt one of the four proposals in September, which is when most legislators said would be the latest any changes could be made if they are to take effect next year.

Dougall would also like to see the changes to the current system, with its myriad of deductions, be adopted retroactively so most taxpayers would receive a refund check for the past year.

It's unclear whether Huntsman will call a special session, and the idea has received a lukewarm reception from legislative leaders, including House Speaker Greg Curtis, R-Sandy, who has said more time is needed to examine the merits and impact of the proposals.

Legislators said they would try post charts explaining the proposals on the Legislature's Web site quickly and would ask the governor to post a calculator on his Web site that helps taxpayers figure out which system would work best for them on his Web site.

- On the Net:

Utah State Legislature www.le.state.ut.us

Gov. Jon Huntsman http://governor.utah.gov