By the time the gavel descends on the dais in the S.C. House of Representatives in January to signal the opening of the General Assembly, several tax plans will have been submitted. That a new tax plan is needed isn't the question. It's the scope of the plan that will make a difference in South Carolina.

Gov. Mark Sanford introduced a tax plan last week that would add 61 cents to the cost of a package of cigarettes and tax the sale of lottery tickets, just as candy, shirts and food are taxed. The governor would use the extra $222 million to reduce the state's income tax from 7 percent to 5.9 percent. The governor's plan would increase the nation's fourth-lowest tax on a pack of cigarettes to 68 cents, the national average. The expected new tax money would cover a 15-percent reduction in income tax revenue, which would touch everyone, individuals and small businesses alike. His logic is that a reduction in the income tax will spur investment in the state. More jobs means more salaries. The state benefits.

Focusing on two specific issues may move South Carolina forward, incrementally. But South Carolina needs to move forward on many fronts. The state needs total tax reform.

A bi-partisan team in the House is pushing a tax plan that would revamp the way public education is financed. Rep. Rick Quinn, R-Richland, and Rep. Vincent Sheheen, D-Kershaw, propose increasing the state sales tax by 2 percent to fund education, but also eliminating the property tax on cars and trucks, reducing reliance on property tax to fund schools and reducing the marginal income tax from 7 percent to 6 percent, almost the same as the governor's plan.

This plan has inherent problems, because it puts too much reliance on a sales tax. While the tax would have tourists pay for a larger portion of education, it also eliminates taxes that help bring stability to education finances.

A major factor in the elimination of property taxes is that it puts the state in the position of totally funding education and eliminates any local effort to offer subsidies to the state-set salaries or positions.

Again, South Carolina needs to move forward on many fronts. The state needs overall tax reform.

These two ideas also come as South Carolina faces another shortfall in tax revenue. The Board of Economic Advisors said on Tuesday that revenue would grow about $108 million. The House Ways and Means Committee in October projected a 2 percent revenue growth rate that could leave budget writers with a $631 million gap, forcing budget cuts of about 15 percent.

The governor met with agency chiefs during the summer and fall, approaching the budgeting process with a more informed vision than in previous years. His approach and that of Quinn-Sheheen and other lawmakers who will develop their own tax plans show that reform is needed.

Revenue projections, though, show that South Carolinians will face severe cuts in services or a tax increase. There may be little way around it.