With some lawmakers already getting cold feet over the idea of a personal income tax change in 2017, a small circle of political players are starting to look at a concept that is being described as a refinery tax.

It’s relatively new to ongoing tax conversations, but sources with the Edwards Administration say the Revenue Department is “vetting the idea” while not actually taking a firm stance on it.

One of the working concepts involves a swap for the elimination or reduction of the severance tax.

But nothing is concrete at this point, and it would certainly be a non-starter with the business lobby unless there are some gigantic sweeteners — and even then it’s a long shot.

“It may or may not even happen,” says state Rep. Kenny Havard, R-St. Francisville, who’s working on the concept. “I’m still looking at all the numbers. It’s not a shot at our refineries and I don’t want to put them at a disadvantage. I want to make it a win-win.”