S.B. 10

1

INCOME TAX CHECKOFF
2 1997 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: Lyle W. Hillyard
5 AN ACT RELATING TO THE INDIVIDUAL INCOME TAX ACT; REMOVING THE
6 DESIGNATION FOR AND PROHIBITING THE COMMISSION FROM COLLECTING
7 CERTAIN CONTRIBUTIONS UNDER CERTAIN CIRCUMSTANCES; REQUIRING THE
8 COMMISSION TO REPORT TO THE REVENUE AND TAXATION INTERIM
9 COMMITTEE ON WHETHER CERTAIN STATUTORY PROVISIONS SHOULD BE
10 REPEALED IF THE COMMISSION REMOVES THE DESIGNATION FOR A
11 CONTRIBUTION; MAKING TECHNICAL CORRECTIONS; AND PROVIDING AN
12 EFFECTIVE DATE.
13 This act affects sections of Utah Code Annotated 1953 as follows:
14 AMENDS:
15 59-10-530, as renumbered and amended by Chapter 2, Laws of Utah 1987
16 59-10-530.5, as enacted by Chapter 123, Laws of Utah 1988
17 59-10-549, as last amended by Chapter 39, Laws of Utah 1992
18 59-10-550, as enacted by Chapter 131, Laws of Utah 1992
19 ENACTS:
20 59-10-551, Utah Code Annotated 1953
21 Be it enacted by the Legislature of the state of Utah:
22 Section 1. Section 59-10-530 is amended to read:
23 59-10-530. Nongame wildlife contribution -- Credit to Wildlife Resources Account.
24 (1) The Legislature hereby declares that wildlife species which are endangered, threatened
25 with extinction, not commonly pursued, killed, or consumed either for sport or profit, and are not
26 nuisance predators presently being brought under control by the state referred to herein as
27 "nongame wildlife," have need of special protection and that it is in the public interest to preserve,

1 protect, perpetuate, and enhance nongame wildlife resources of this state through preservation of
2 a satisfactory environment and an ecological balance. The Legislature specifically recognizes that
3 such nongame wildlife includes protected wildlife, endangered and threatened wildlife, aquatic
4 wildlife, specialized habitat wildlife, both terrestrial and aquatic types, and mollusks, crustaceans,
5 and other invertebrates under the jurisdiction of the Division of Wildlife Resources. This section
6 is enacted to provide a means by which such protection may be financially aided through a
7 voluntary check-off designation on state income tax return forms. The intent of the Legislature
8 is that this program of the income tax check-off is supplemental to any other funding and in no
9 way is intended to take the place of the funding that would otherwise be appropriated for this
10 purpose.
11 (2) [Each] Except as provided in Section 59-10-551, each individual taxpayer required to
12 file a return pursuant to Section 59-10-502 may designate on the return a contribution of $1, $5,
13 $10, or another amount not less than $1, or no contribution, to the state Nongame Wildlife
14 Program. If the return is a joint return, any amount designated as a contribution to this program
15 is to be deducted from the individual's state tax refund and shall be a joint contribution. This
16 option, once exercised, is irrevocable during the tax year in which it was effective.
17 (3) The commission may promulgate rules to effectuate the provisions of this section.
18 (4) The commission shall determine annually the total amount designated pursuant to this
19 section and shall report such amount to the state treasurer who shall credit such amount to the
20 Wildlife Resources Account as provided for in Section 23-14-14.
21 (5) This section applies to calendar-year taxpayers beginning January 1, 1980, and to
22 fiscal-year taxpayers for any part of the taxable year accruing after December 31, 1979, and to all
23 taxable years thereafter.
24 Section 2. Section 59-10-530.5 is amended to read:
25 59-10-530.5. Homeless contribution -- Credit to Homeless Trust Account.
26 (1) [Each] Except as provided in Section 59-10-551, each taxpayer required to file a return
27 pursuant to Section 59-10-502 may designate on the return a contribution of $2, $5, $10, or another
28 amount not less than $2, or no contribution, to the state Homeless Trust Account. Any amount
29 designated as a contribution to this program is to be deducted from the individual's state tax refund
30 and, if a joint return, shall be a joint contribution. This option, once exercised, is irrevocable
31 during the tax year in which it was effective. If no refund is due, the taxpayer may remit the

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1 contribution with the return.
2 (2) The commission may promulgate rules to implement this section.
3 (3) The commission shall determine annually the total amount designated pursuant to this
4 section and shall report such amount to the state treasurer who shall credit such amount to the
5 Homeless Trust Account as provided for in Section 55-22-3.
6 (4) This section applies to calendar-year taxpayers beginning January 1, 1988, and to
7 fiscal-year taxpayers for any part of the taxable year accruing after December 31, 1988, and to all
8 taxable years thereafter.
9 Section 3. Section 59-10-549 is amended to read:
10 59-10-549. Checkoff for education.
11 (1) [Any] Except as provided in Section 59-10-551, a taxpayer who files a return pursuant
12 to Section 59-10-502 may designate on the return a contribution of the amount of his refund, if
13 any, or any other amount to:
14 (a) the State Board of Regents for the following purposes:
15 (i) libraries; or
16 (ii) library equipment; or
17 (b) the foundation of any school district or any chapter of the Utah Public Education
18 Foundation.
19 (2) Any amount designated as a contribution under Subsection (1) shall be deducted from
20 the taxpayer's state tax refund. If a joint return is filed, the contribution shall be a joint
21 contribution. This option, once exercised, is irrevocable during the tax year in which it was
22 effective. If no refund is due, the taxpayer may remit the contribution with the return.
23 (3) If a taxpayer designates an amount as a contribution under Subsection (1)(a), but fails
24 to direct the contribution to a particular institution, the designated contribution shall be directed
25 to the State Board of Regents for libraries or library equipment.
26 (4) If a taxpayer designates an amount as a contribution under Subsection (1)(b), but fails
27 to direct the contribution to a particular school district foundation, the designated contribution shall
28 be directed to the Utah Public Education Foundation.
29 (5) The commission may make rules to implement this section.
30 (6) The commission shall determine annually the total amount designated pursuant to this
31 section and shall report this amount to the state treasurer who shall credit this amount to the

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1 appropriate institution.
2 Section 4. Section 59-10-550 is amended to read:
3 59-10-550. Checkoff for children's organ transplants -- Credit to Children's Organ
4 Transplant Trust Account.
5 (1) [Any] Except as provided in Section 59-10-551, a taxpayer who files a return pursuant
6 to Section 59-10-502 may designate on the return a contribution of the amount of his refund, if
7 any, or any other amount in excess of $1 to the trust account created in Section 26-18a-4.
8 (2) Any amount designated as a contribution to this trust account shall be deducted from
9 the individual's state tax refund and, if a joint return, is a joint contribution. This option, once
10 exercised, is irrevocable during the tax year in which it was effective. If no refund is due, the
11 taxpayer may remit any contribution over $1 with the return.
12 (3) The commission may make rules to implement this section.
13 (4) The commission shall determine annually the total amount designated under this
14 section and shall report the amount to the state treasurer, who shall credit the amount to the
15 restricted account created in Section 26-18a-4.
16 (5) This section applies to calendar-year taxpayers beginning January 1, 1992, and to
17 fiscal-year taxpayers for any part of the taxable year accruing after December 31, 1992, and to each
18 subsequent taxable year until the end of the 1997 taxable year.
19 Section 5. Section 59-10-551 is enacted to read:
20 59-10-551. Removal of designation and prohibitions on collection for certain
21 contributions on income tax form -- Conditions for removal and prohibitions on collection
22 -- Commission reporting requirements.
23 (1) If a contribution provided for in Section 59-10-530, 59-10-530.5, 59-10-549, or
24 59-10-550 generates less than $30,000 per year for three consecutive years, the commission shall
25 remove the designation for the contribution from the income tax return and may not collect the
26 contribution from a taxpayer beginning two taxable years after the three-year period for which the
27 contribution generates less than $30,000 per year.
28 (2) If the commission removes the designation for a contribution under Subsection (1)(a),
29 the commission shall report to the Revenue and Taxation Interim Committee that it removed the
30 designation on or before the November interim meeting of the year in which the commission
31 determines to remove the designation.

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1 Section 6. Effective date.
2 This act takes effect on January 1, 1998.




Legislative Review Note
as of 11-29-96 10:37 AM

A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel

Committee Note

The Revenue and Taxation Interim Committee recommended this bill.

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