H.B. 367

1

INDIVIDUAL INCOME TAX - ELECTION
2 CAMPAIGN FUND DESIGNATION
3 2001 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Neil A. Hansen
6 This act modifies the Individual Income Tax Act by increasing the election campaign fund
7 designation from $2 to $5, and making technical changes. This act takes effect for taxable
8 years beginning on or after January 1, 2002.
9 This act affects sections of Utah Code Annotated 1953 as follows:
10 AMENDS:
11 59-10-547, as last amended by Chapter 269, Laws of Utah 1998
12 Be it enacted by the Legislature of the state of Utah:
13 Section 1. Section 59-10-547 is amended to read:
14 59-10-547. Election Campaign Fund designations -- Transfer from General Fund --
15 Form and procedure.
16 (1) (a) [Every] Subject to Subsection (1)(b), for taxable years beginning on or after January
17 1, 2002, an individual other than a nonresident alien [whose] having for a taxable year an income
18 tax liability[, less any credit allowed by this chapter, for any taxable year is $2] under this chapter
19 of $5 or more may designate that [$2] $5 from the General Fund as provided in this section be paid
20 into the Election Campaign Fund established under Section 59-10-548 .
21 (b) For purposes of Subsection (1)(a), an individual's income tax liability shall be
22 calculated after subtracting any credits the individual is allowed under this chapter.
23 [(b)] (c) (i) The commission shall transfer [$2] $5 from the General Fund to the Election
24 Campaign Fund for each campaign designation made on an individual income tax return.
25 [(c)] (ii) The [transfer] revenue transferred in accordance with Subsection (1) shall [come]
26 be from revenue generated from the state sales and use tax under Subsection 59-12-103 (2)(a)(i)
27 or (2)(b)(i).

28 (2) (a) A designation under Subsection (1) may be made with respect to any taxable year
29 at the time [of filing the] the individual files an individual income tax return for that taxable year.
30 (b) The [form for the] commission shall include on the individual income tax return [shall
31 be prepared by the commission to include] a provision for a campaign contribution designation for
32 any political party as defined by Section 20A-1-102 that has qualified as a political party in the first
33 six months of the calendar year for which the return is prepared.
34 (c) The political parties described in Subsection (2)(b) shall be placed on the [form]
35 individual income tax return in alphabetical order.
36 (d) [Any] An individual [who chooses to designate funds] designating revenue to the
37 Election Campaign Fund shall [place a check mark opposite the name of] select on the individual
38 income tax return the particular political party [on the form provided by the commission] to receive
39 the revenue.
40 (e) The [form] individual income tax return shall also [contain a box in which the taxpayer
41 can] allow an individual to indicate that [no contribution is to] a designation may not be made on
42 behalf of the individual to any political party for the taxable year.
43 Section 2. Effective date.
44 This act takes effect for taxable years beginning on or after January 1, 2002.




Legislative Review Note
as of 2-14-01 10:22 AM

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

Office of Legislative Research and General Counsel