HELENA — A Senate Republican plan to mix income-tax relief with sales-tax increases in hopes of finding bipartisan support for balancing the budget gained little momentum Thursday.

Key House and Senate Democrats, as well as a House Republican leader, showed lukewarm interest at best in the proposal that surfaced Wednesday.

Democrats don't like the tax relief portion of the bill and House Speaker Doug Mood, R-Seeley Lake, said the measure contains too much in tax increases.

Senate Majority Leader Fred Thomas, a leading advocate of the bill, showed frustration over the lack of support.

"We better have somebody come forward and start taking us up on some of these things or we are going to have a budget nobody likes," said the Stevensville Republican. "I think this is the best offer they're going to get."

Senate Bill 407 began as a flagship proposal from Gov. Judy Martz to trim incomes taxes and replace the lost revenue with selective sales taxes aimed mostly at tourists.

But the bill was overhauled by GOP senators this week to provide less tax relief and more sales tax revenue. As it stands, income taxes would drop $53 million over the next two years and new or increased sales taxes would raise $120 million.

That would produce a net increase in state revenue of about $67 million to help fill some holes in the proposed state budget.

The biggest moneymaker in the bill is a 51-cent increase in the cigarette tax to 80 cents per pack. That would raise about $59 million. Other taxes target car rentals, motel rooms and alcoholic drinks.

The tax cuts would average $98.42 per household, with the greatest benefit for the wealthiest Montanans.

The 2 percent of households with incomes over $150,000 would receive 42.6 percent of the $37 million reduction the first year. The 44 percent of households with incomes below $20,000 would get 11 percent of the tax relief.

Senate Minority Leader Jon Tester, D-Big Sandy, said any tax cuts should be delayed a couple of years until state government's finances improve and the $232 million deficit is history.

Democrats "don't like tax breaks for the rich while we're cutting programs for the poor," he said. The minority also is reluctant to endorse increasing taxes on the poor by raising cigarette taxes, in order to give tax breaks to the wealthy, he said.

Mood said the bill probably generates too much additional money in taxes to be acceptable to House Republicans. "We will agree to raise some revenue to backfill some budget reductions and cover tax relief, but this is excessive," he said.

While many GOP members may like the tax relief part of the bill, Mood said, Thomas is wrong to think that's enough to get their support for the tax increases in SB407.

"He may be too optimistic," Mood added.

Thomas said the bill, scheduled for committee action Monday, will not advance without bipartisan backing.