With nine days left in the legislative session, the state Senate and House of Representatives remain fundamentally split on two tax cut issues -- how big the cut should be and whether the sales tax should come off food.

The impasse is having an effect on the rest of legislative business -- both the House and the Senate are holding up each others' bills.

GOP caucuses in both bodies met Wednesday to discuss the issues and emerged exactly where they were before.

The House caucus backs a $230 million tax cut and removing the sales tax on food. The Senate favors a $100 million tax cut and thinks changing the sales tax raises too many thorny issues.

"I think we've taken two steps forward and three steps backward," said House Speaker Greg Curtis, R-Sandy.

Said Senate Majority Leader Pete Knudson, R-Brigham City: "I think I can safely say that the Senate is solidly where we have been for a long time."

Neither body has specified exactly what taxes could be cut or in what amounts. The debate has been the focus of the entire legislative session in a year that finds the state with a projected surplus topping $1 billion.

Even with the extra revenue, though, there's not enough to cover everything that needs to be done, including investments in roads and other infrastructure, compensation adjustments for state employees, changing the tax structure and funding increases for state agencies.

Curtis said support remains strong for moving toward a flatter income tax in which the rate would be lowered and most deductions removed.

The proposal currently before the Legislature lowers the rate to 4.9 percent from 7 percent, but lawmakers are also looking at rates of 5 percent and 4.75 percent.

"As we continue to negotiate with the Senate ... we appreciate the positions that they take," Curtis said.

Both House leaders and Gov. Jon Huntsman Jr. have come out strongly in favor of a plan that would remove the sales tax on food and change the rate slightly so local governments that also receive sales tax funds won't be harmed.

GOP senators, meanwhile, are just as strongly opposed to the idea, said Knudson.

"As we have learned the effects of taking the sales tax off food, the trade-offs are not easy to resolve," he said. "We feel very strongly we want to remain where we're at."