Of the 24 lawmakers Gov. Mark Sanford said endorsed his plan to reduce the state income tax, half told The State on Thursday they have serious concerns with the proposal.

None of the 12 accused Sanford of misrepresenting their positions, but all said there are parts of the governor's plan they support and parts they do not.

Seven other lawmakers said they do endorse the governor's plan; five could not be reached for comment. All 24 are Republicans.

GOP leaders in the House and Senate already have given Sanford's proposal a cool reception - and say it's far from a done deal.

The further softening of support for Sanford's plan means the legislative session that begins in January likely will feature a fight over tax reform among Republicans, who control the House, Senate and governor's office.

A news release issued Tuesday by Sanford hailed his tax plan's "first round of endorsements from state legislators," then listed the names of 24 lawmakers.

Rep. Tracy Edge, R-North Myrtle Beach, said his discussion with the governor's office was about concepts, not specific plans or endorsement.

"It was never exactly put that way to me," Edge said. "Could I support the governor's plan to the exclusion of all others? No."

Sanford press secretary Will Folks said the endorsement list reflects "a number of different levels of support."

To claim some on the list do not endorse the entire plan, he said, is splitting hairs.

"It was our understanding through communications between legislators and our office that each of these members were signing on," Folks said.

"The governor's press corps might have gotten a little overeager with the press releases," said Rep. Jim Merrill, R-Beaufort, whom the governor's office listed as having endorsed Sanford's plan.

Many of the legislators Sanford's office said endorsed his plan are co-sponsors of a competing measure in the House.

Merrill has been an early leader of an effort in the House to lower property taxes and increase education funding, in part by raising the state sales tax. That plan, sponsored by House Majority Leader Rick Quinn, R-Richland, and Rep. Vincent Sheheen, D-Kershaw, also would lower income taxes.

"I support income-tax reduction and [Sanford's] initiatives, but property tax and education funding are far more relevant to my plans," Merrill said.

Rep. Murrell Smith, R-Sumter, who was listed as an endorser, said he told a Sanford aide, "I thought the plan was interesting, and I looked forward to hearing more of it."

Smith supports raising the cigarette tax, but only if the money is used to pay for Medicaid. That's a position Sanford supported earlier this year. Sanford hasn't said how he proposes to fund Medicaid, except that it will be part of his executive budget proposal later this year.

Until he sees that, Smith said, "I'm going to withhold specific endorsements."

Others are firm in their support of Sanford's plan.

"I see the governor's plan as a bold initiative to bring new jobs to South Carolina," said Rep. Alan Clemmons, R-Myrtle Beach.

Sanford is "trying to move the ball forward, and I support moving the ball forward," said Rep. Greg Delleney, R-Chester.

Rep. JoAnne Gilham, R-Beaufort, said she endorses Sanford's plan.

"There's no legislation in place, and that's what turns the tide," she said. But "it's a good plan. I certainly back the plan."

Senate Majority Leader Hugh Leatherman, R-Florence, said Sanford's plan faces a difficult future.

"I don't see that flying."

The fight in the Statehouse this past session was over using the cigarette tax to pay for Medicaid, he said. That idea ultimately failed, but if the cigarette tax is resurrected, Leatherman thinks the money would have to pay for Medicaid.

House Speaker David Wilkins, R-Greenville, gave Sanford's plan lukewarm support.

Several of the House members Sanford named as endorsing his plan called him, saying they were upset at being listed, he said.

Sanford's plan should be considered with all the other proposals, Wilkins said.

Late Thursday, S.C. GOP Chairman Katon Dawson sent an e-mail to party faithful urging them to support the plan.