SALT LAKE CITY - Gov. Mike Leavitt promised a veto for a controversial Utah Senate bill Tuesday that would increase income tax and provide a tuition tax credit for parents who enroll their children in private schools.

By increasing state income tax, Senate Bill 154 would generate an additional $97 million within three years to put into education's funding pot.

Although Leavitt supports increased funding to education, he said he does not feel increasing income tax is the best way to fix the problem.

"I did not propose an income tax increase in my budget because I felt it would be hurtful to working families and hamper a business recovery," Leavitt said in a news release. "My position has not changed. Now is not the time to raise income taxes on the people and businesses in our state."

The governor proposed restricting money from road construction funds and reducing the subsidy of nonagricultural water to bring more cash into Utah's education needs.

The governor also frowns on a tax refund for parents who enroll their children in private schools.

Randy Merrill, superintendent of the Provo School District, said allowing a tuition tax credit to private school students tends to support people who already have a lot of money.

Lincoln Fillmore, principal of a private school in Orem, said the tuition tax credit gives money back to families who have children in private schools because these families are paying money from their own pockets to educate their children and, as a result, aren't using state money to educate their children.

"If they chose a different mode of education they would get a portion of income taxes back in the form of a tax credit," Fillmore said.

He said the annual tuition, near $5,000, of his approximately 350 students is very close to the annual cost of educating a child in the public school system.

"I think every citizen has a responsibility to support public schools," Merrill said. "Public schools are what hold our democracy together."

Merrill said implementing a bill that covers broad changes, such as SB 154, without extensive research is unwise because it often fails or comes back to the legislature to be fixed.

"The problem is everybody gets excited and passes broad legislation that is too extensive," Merrill said. "I think if you are going to reach in and do some of the things that were recommended, which I think are really good, they need to be studied and carefully implemented -- not just mandated."

SB 154 narrowly passed the Senate by a 15-14 vote Monday, and was sent to the House for further debate. The House Committee of Natural Resources, Agriculture and Environmental Standing reviewed the bill late Wednesday.