With significant tax changes proposed and a $1 billion projected surplus on their hands, lawmakers were urged Monday to consider the long-term effects of their actions as the 2006 legislative session opened.

Though budget and tax issues always take center stage in the Legislature, this year is expected to be particularly focused on fiscal policy.

There are proposals to change the income tax and sales tax, including removing the sales tax on food. Furthermore, record state revenues generated by Utah's expanding economy could provide an opportunity to cut taxes, although the specifics have not been hammered out yet.

These decisions could have repercussions for years to come, noted Senate President John Valentine, R-Orem, who said that "where there are great opportunities, there are great responsibilities."

"Prosperity equals challenge," he said. "Prosperity can be a greater challenge ... than when we had bad times. Prosperity demands discipline, foresight and vision. Prosperity and adversity are cyclical -- they come and go."

Valentine urged the Senate to "take the long view" and not act for "short-term political expediency."

In the House of Representatives, Speaker Greg Curtis, R-Sandy, said lawmakers need to spend less and reduce taxes.

"The best way to give something is to not take it in the first place," said Curtis. The House GOP caucus has set a goal for a $230 million tax cut -- far greater than the $60 million proposed in the budget offered by Gov. Jon Huntsman Jr.

Legislators also heard from Utah's only black female judge, in honor of the Martin Luther King Jr. holiday. She urged them to keep the slain civil rights leader's ideals in mind as they debate state spending.

Shauna Graves-Robinson, presiding judge of the Salt Lake County Justice Court, said state programs in education, health care and preventative law enforcement have a direct impact on the lives and futures of "the least among you" and represent the dream of equality that King fought for.

"Every poor, disadvantaged child in this state will face adversity ... that their middle- and upper-class counterparts know nothing about," she said.

Although there was racism and discrimination in her life, Graves-Robinson said, "For every door that was closed, supporters of the dream ... made sure two doors were open. I am the realization of the dream. I represent what the dream is all about, and my hope is that you won't let the dream die."

In response, Sen. Howard Stephenson, R-Draper, co-chairman of the Public Education Appropriation Subcommittee, noted legislation he said would help students who need it most.

He mentioned a bill that would require students in kindergarten through third grade to read at grade level before advancing to the next grade, and one that would keep high-achieving teachers at struggling schools where they're needed most.

Such legislation would "bring them a greater quality of education based on results, not just efforts," he said.

This story appeared in The Daily Herald on page A1.