COLUMBIA, S.C. - Of the 24 Republican lawmakers Gov. Mark Sanford said endorsed his plan to reduce the state income tax, half said they have reservations about the proposal, The State newspaper reported Friday.

The 12 said there are parts of the governor's plan they support and parts they do not. Seven others said they fully back the proposal and five could not be reached for comment, the paper reported.

Leaders in the GOP-controlled General Assembly say Sanford's proposal is far from a done deal. This could mean a fight over tax reform in the legislative session that begins in January.

Under the governor's plan, the income tax rate would be lowered from 7 percent to 5.9 percent. He also would raise the tax on cigarettes from 7 cents a pack to 68 cents a pack, and apply the 5-cent state sales tax to lottery tickets.

Sanford on Tuesday issued a news release that said he'd received the "first round of endorsements from state legislators," and listed the names of 24 lawmakers.

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

Rep. Tracy Edge, R-North Myrtle Beach, said he had discussed concepts of the proposal with the governor's office, 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."

Some of the legislators included on the endorsement list are co-sponsors of a competing measure in the House.

Rep. Jim Merrill, R-Daniel Island, has been involved in 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-Columbia, and Rep. Vincent Sheheen, D-Camden, 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.

Others remain 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.

But Senate Majority Leader Hugh Leatherman, R-Florence, said Sanford's plan faces a difficult future. "I don't see that flying."

Lawmakers fought this past session over using the cigarette tax to pay for Medicaid, a position Sanford had supported. That idea ultimately failed. Now Sanford is proposing the cigarette tax help cover the reduction in income tax revenue.

If the cigarette tax proposal is resurrected in January, the money would have to pay for Medicaid, Leatherman said.

House Speaker David Wilkins, R-Greenville, said he received phone calls from several of the House members Sanford listed as endorsing the plan. The members said they were upset at being listed, Wilkins said.

The governor's plan should be considered along with all the other proposals on the table, Wilkins said.

Information from: The State