A loophole in a constitutional provision that requires two-thirds of lawmakers approve a tax increase might allow legislators to raise taxes to cover massive budget deficits in the next few years without going to the ballot.

Essentially, lawmakers could raise taxes in the short-term, as long as they also approve tax cuts of equal or greater value in the future. The idea was presented last week to policy makers in a report from the state's universities.

The constitutional condition was approved by voters in 1992 as Proposition 108. While it requires that a two-thirds super majority approve any increase in state revenues, it is not time-specific. That, according to the Fiscal Alternative Choices Team report, means a tax proposal that spans several years and is ultimately deemed revenue-neutral, or one that equates to a tax cut, could be approved by a simple majority of lawmakers.

"There is not a lot of legal guidance in this regard, but it is certainly worth debating…" members of FACT wrote in the executive summary of their report, which was released April 2.

The report also recommended expanding the sales tax to include groceries and commercial leases; enacting a flat income tax; delay business tax cuts until at least 2012; use fees for licensing vehicles to pay state operating costs instead of funding highway construction; and avoid cutting jobs in state agencies such as the Department of Revenue, which collects taxes owed to the state.

In January, lawmakers asked university officials to offer suggestions to balance the budget in a way that would avoid massive cuts to state services. The report, released to lawmakers last week, was the response.