Already, Gov. Baldacci’s tax reform plan is being challenged from both the right and the left – even before legislators have had an opportunity to give the ideas a thorough analysis.

Republican lawmakers are putting their emphasis on a constitutional amendment to limit government spending. In Baldacci’s plan, the spending limits are statutory, meaning the Legislature can change them.

And Leeds state Sen. John Nutting, a Democrat, is pushing an alternative plan that would accelerate the funding for education, increasing the amount of immediate tax relief for property taxpayers and also increasing the state’s budget liabilities. Baldacci’s plan would increase funding for education by $250 million over the next two years.

Waiting for the dust to settle in Augusta are several plans that could be sent to voters by referendum, including the proposal from the Maine State Chamber of Commerce, from which Baldacci drew many of his major provisions.

The prospects of a referendum have put the Legislature on a difficult timeline. If it does not pass tax legislation by Jan. 20, any work they accomplish could be required to take the form of a competing measure and be placed on the ballot alongside other options. As we’ve said before, the ballot box is the wrong place to write tax legislation.

Baldacci has emphasized that he hopes to pass tax reform – either his plan or a reasonable compromise bill that emerges from the Legislature – with a two-thirds majority.

With discussions still in the early stages, fissures are already threatening to derail reform. A replay of last year’s failure can’t be allowed.

There will be a public hearing at 9 a.m. Tuesday in Room 228 of the State House to discuss the governor’s plan.