Section 1. Section 59-7-522 is amended to read:59-7-522. Overpayments.(1)As used in this section, "overpayment" means the same as that term is defined in Section 59-1-1409.(2)(a)Subject to Subsection (2)(b), a claim for credit or refund of an overpayment that is attributable to a Utah net loss carry forward shall be filed within three years from the due date of the return for the taxable year of the Utah net loss.(b)The three-year period described in Subsection (2)(a) shall be extended by any extension of time provided in statute for filing the return described in Subsection (2)(a).(3)The commission shall make a credit against or refund of any overpayment of a tax under this chapter for a taxable year if, in accordance with Section 59-7-519:(a)(i)a corporation agrees with the commissioner of internal revenue for an extension, or a renewal of an extension, of the period for proposing and assessing a deficiency in federal income tax for that taxable year; or(ii)there is a change in or correction of federal taxable income for that taxable year; and(b)the corporation files a claim for the credit or refund before the expiration of the time period within which the commission may assess a deficiency.(4)The commission shall make a credit or refund within a 30-day period after the day on which a court's decision to require the commission to credit or refund the amount of an overpayment to a taxpayer is final.(5)The commission shall credit an overpayment in the following order:(a)against the taxpayer's liability under this chapter; and(b)against the amount of a judgment against a taxpayer, including a final judgment or order requiring payment of a fine or of restitution to a victim under Title 77, Chapter 38b, Crime Victims Restitution Act, obtained through due process of law by an entity of state or local government.(6)If a balance remains after an overpayment is credited in accordance with Subsection (5),the balance shall be refunded to the taxpayer.

Section 2. Section 63A-3-301 is amended to read:63A-3-301. Definitions.As used in this part:(1)"Account receivable" or "receivable" means any amount due the state or any other governmental entity within the state as a result of a judgment, citation, tax, or administrative order, or for which materials or services have been provided but for which payment has not been received by the servicing unit.(1)(a)"Accounts receivable" or "receivables" means any amount due to a governmental entity from an entity for which payment has not been received by the governmental entity that is servicing the debt, regardless of whether the amount due has been reduced to a judgment.(b)"Accounts receivable" or "receivables" includes:(i)unpaid fees, licenses, taxes, loans, overpayments, fines, restitution, forfeitures, surcharges, costs, contracts, interest, penalties, third-party claims, sale of goods, sale of services, claims, and damages;(ii)a civil accounts receivable;(iii)a civil judgment of restitution; and(iv)a criminal accounts receivable.(2)"Civil accounts receivable" means the same as that term is defined in Section 77-32b-102.(3)"Civil judgment of restitution" means the same as that term is defined in Section 77-32b-102.(4)"Criminal accounts receivable" means the same as that term is defined in Section 77-32b-102.(2)(5)"Debtor" means a party that owes, or is alleged to owe, an accountaccounts receivable.(3)(6)"Division" means the Division of Finance, created in Section 63A-3-101.(7)(a)"Governmental entity" means any federal, state, or local government entity, including any agency, department, division, board, commission, committee, council, or similar government subdivision.(b)"Governmental entity" includes:(i)an institution of higher education listed in Section 53H-1-102;(ii)an interlocal entity, as defined in Section 11-13-103; and(iii)a local building authority, as defined in Section 17D-2-102.(4)(8)"Lien" means the lien described in Section 63A-3-307.(5)(9)"Local agency" means a nonprofit entity organized by participating political subdivisions to act on behalf of the participating political subdivisions with respect to the office's efforts to collect accounts receivable of participating political subdivisions through administrative offsets.(6)(10)"Mail" means United States Postal Service first class mail to the intended recipient's last known address.(7)(11)"Participating political subdivision" means a political subdivision that has entered into an agreement with a local agency authorizing the local agency to act on behalf of the political subdivision with respect to the office's efforts to collect accounts receivable of the political subdivision through administrative offsets.(8)(12)"Political subdivision" means the same as that term is defined in Section 63G-7-102.

Section 3. Section 63A-3-302 is amended to read:63A-3-302. Unpaid accounts receivable -- Political subdivision agreement with local agency.(1)(a)Except as provided in Subsections (1)(b) and (c), if any accountaccounts receivable at any point has been unpaid for 90 days or more, any agency or other authority of the state, or any political subdivision responsible for collection of the account may proceed under this part to collect the delinquent amount.(b)A governmental entity within the state that is a health care provider may not proceed under this part when the accountaccounts receivable is for a medical material or service and the debtor:(i)has made a payment arrangement with the health care provider; and(ii)is current on payments under the payment arrangement.(c)The state, a governmental entity within the state, or a local agency acting on behalf of a political subdivision within the state may proceed under this part on an accountaccounts receivable that is for a property tax imposed under Title 59, Chapter 2, Property Tax Act, only if the accountaccounts receivable is three or more years delinquent.(2)(a)A political subdivision may enter into an agreement with a local agency under which the local agency, for a reasonable fee that the political subdivision and local agency agree upon, prepares and submits the political subdivision's accounts receivable for collection as provided in this part.(b)Notwithstanding an agreement under Subsection (2)(a), a participating political subdivision shall:(i)establish an agreement with the division for submitting delinquent accounts receivable under this part; and(ii)with respect to the accounts receivable that the participating political subdivision submits through a local agency for collection under this part:(A)receive and respond to an administrative hearing requested under Section 63A-3-305; and(B)administer an adjudicative proceeding required under Section 63A-3-306.

Section 4. Section 63A-3-307 is amended to read:63A-3-307. Liens.(1)The following shall constitute a lien in the amount of the receivable plus interest, penalties, and collection costs allowed by law against any state income tax overpayment, refund, or other funds in possession of the state or other governmental entity, that are due or to become due the debtor:(a)aan accounts receivable, judgment, citation, tax, or administrative order issued by any agency, court, or other authority of the state, or by any political subdivision; (b)an amount, that has at any point been unpaid for 90 days or more, due the state or other governmental entity for which materials or services have been provided but for which payment has not been received by the servicing unit; or(c)an amount, that:(i)the debtor is statutorily required to pay to the state or other governmental entity; and(ii)has, at any point, been unpaid for at least 90 days.(2)The lien created by this section shall, for the purposes of SectionSections 59-7-522 and 59-10-529 only, be considered a judgment.(3)Nothing under Title 63G, Chapter 7, Part 6, Legal Actions Under this Chapter - Procedures, Requirements, Damages, and Limitations on Judgments, prohibits the state or other governmental entity from executing on a lien under this section.

Section 5. Section 63A-3-501 is amended to read:63A-3-501. Definitions.As used in this part:(1)(a)"Accounts receivable" or "receivables" means any amount due to a state agency from an entity for which payment has not been received by the state agency that is servicing the debt, regardless of whether the amount due has been reduced to a judgment.(b)"Accounts receivable" or "receivables" includes:(i)unpaid fees, licenses, taxes, loans, overpayments, fines, restitution, forfeitures, surcharges, costs, contracts, interest, penalties, third-party claims, sale of goods, sale of services, claims, and damages;(ii)a civil accounts receivable; and(iii)a civil judgment of restitution.(c)"Accounts receivable" or "receivables" does not include a criminal accounts receivable.(2)"Administrative offset" means:(a)a reduction of an individual's tax refund or other payments due to the individual to reduce or eliminate accounts receivable that the individual owes to a state agency; and(b)a reduction of an entity's tax refund or other payments due to the entity to reduce or eliminate accounts receivable that the entity owes to a state agency.(3)"Civil accounts receivable" means the same as that term is defined in Section 77-32b-102.(4)"Civil judgment of restitution" means the same as that term is defined in Section 77-32b-102.(5)"Criminal accounts receivable" means the same as that term is defined in Section 77-32b-102.(6)"Entity" means an individual, a corporation, a partnership, or other organization that pays taxes to, or does business, with within the state.(7)"Office" means the Office of State Debt Collection created in Section 63A-3-502.(8)"Past due" means any accounts receivable that the state has not received by the payment due date.(9)"Political subdivision" means the same as that term is defined in Section 63G-7-102.(10)"Restitution" means the same as that term is defined in Section 77-38b-102.(11)(a)"State agency" includes:(i)an executive branch agency;(ii)the legislative branch of state government; and(iii)the judicial branches of state government, including justice courts.(b)"State agency" does not include:(i)any institution of higher education;(ii)except in Subsection 63A-3-502(7)(g), the State Tax Commission; or(iii)the administrator of the Uninsured Employers' Fund appointed by the Labor Commissioner under Section 34A-2-704, solely for the purposes of collecting money required to be deposited into the Uninsured Employers' Fund under:(A)Section 34A-1-405;(B)Title 34A, Chapter 2, Workers' Compensation Act; or(C)Title 34A, Chapter 3, Utah Occupational Disease Act.(12)"Writing-off" means the removal of an accounts receivable from an agency's accounts receivable records but does not necessarily eliminate further collection efforts.

Section 6. Section 63A-3-502 is amended to read:63A-3-502. Office of State Debt Collection created -- Duties.(1)The state and each state agency shall comply with:(a)the requirements of this chapter; and(b)any rules established by the Office of State Debt Collection.(2)There is created the Office of State Debt Collection in the Division of Finance.(3)The office shall:(a)have overall responsibility for collecting and managing state receivables;(b)oversee and monitor state receivables to ensure that state agencies are:(i)implementing all appropriate collection methods;(ii)following established receivables guidelines; and(iii)accounting for and reporting receivables in the appropriate manner;(c)assist the Division of Finance to develop policies, procedures, and guidelines for accounting, reporting, and collecting money owed to the state;(d)write an inclusive receivables management and collection manual for use by each state agency;(e)prepare quarterly and annual reports of the state's receivables;(f)create or coordinate a state accounts receivable database;(g)assist the Division of Finance to establish procedures for writing off accounts receivable for accounting and collection purposes;(h)establish standard time limits after which an agency will delegate responsibility to collect state receivables to the office or the office's designee;(i)be a real party in interest for:(i)an accountaccounts receivable referred to the office by any state agency; and(ii)a civil judgment of restitution entered on a civil judgment docket by a court;(j)allocate money collected for a judgment entered on the civil judgment docket under Section 77-18-114 in accordance with Sections 51-9-402, 63A-3-506, and 78A-5-110;(k)if a criminal accounts receivable is transferred to the office under Subsection 77-32b-103(2)(a)(ii), receive, process, and distribute payments for the criminal accounts receivable;(l)provide a debtor online access to the debtor's accounts receivable or criminal accounts receivable in accordance with Section 63A-3-502.5;(m)establish a written policy for each of the following:(i)the settling of an accounts receivable, including any amount of restitution owed to a victim in a civil judgment of restitution if the victim approves of the settlement;(ii)allowing a debtor to pay off a single debt as part of an accounts receivable even if the debtor has a balance on another debt as part of an accounts receivable or criminal accounts receivable;(iii)setting a payment deadline for settlement agreements and for obtaining an extension of a settlement agreement deadline; and(iv)reducing administrative costs when a settlement has been reached;(n)consult with a state agency on whether:(i)the office may agree to a settlement for an amount that is less than the debtor's principal amount; and(ii)the state agency may retain authority to negotiate a settlement with a debtor; and(o)provide the terms and conditions of any payment arrangement that the debtor has made with a state agency or the office when:(i)the payment arrangement is created; or(ii)the debtor requests a copy of the terms and conditions.(4)The office may:(a)recommend to the Legislature new laws to enhance collection of past-due accounts by state agencies;(b)collect accounts receivables for higher education entities, if the higher education entityaccounts receivables for an institution of higher education as though the institution of higher education were a state agency, if the institution of higher education agrees;(c)prepare a request for proposal for consulting services to:(i)analyze the state's receivable management and collection efforts; and(ii)identify improvements needed to further enhance the state's effectiveness in collecting the state's receivables;(d)contract with private or state agencies to collect past-due accounts;(e)perform other appropriate and cost-effective coordinating work directly related to collection of state receivables;(f)provide information, training, and technical assistance to each state agency on various collection-related topics;(g)prepare a written receivables management and collection policy and make the policy available for use by state agencies;(h)develop reasonable criteria to gauge state agencies' efforts in maintaining an effective accounts receivable program;(i)identify any state agency that is not making satisfactory progress toward implementing collection techniques and improving accounts receivable collections;(j)coordinate information, systems, and procedures for each state agency to maximize the collection of past-due accounts receivable;(k)obtain access to records and databases of any state agency that are necessary to the duties of the office by following the procedures and requirements of Section 63G-2-206, including the financial declaration form described in Section 77-38b-204;(l)at rates authorized by the Legislature or set in statute, assess and collect the following interest and fees:(i)a fee to cover the administrative costs of collection on accounts administered by the office;(ii)a late penalty fee that may not be more than 10% of the accountaccounts receivable on accounts administered by the office;(iii)an interest charge that is:(A)the postjudgment interest rate established by Section 15-1-4 in judgments established by the courts; or(B)not more than 2% above the prime rate as of July 1 of each fiscal year for accounts receivable for which no court judgment has been entered; and(iv)fees to collect accounts receivable for higher education;(m)collect reasonable attorney fees and reasonable costs of collection that are related to the collection of receivables under this chapter;(n)for a case that is referred to the office or in which the office is a judgment creditor, file a motion or other document related to the office or the accounts receivable in that case, including a satisfaction of judgment, in accordance with the Utah Rules of Civil Procedure;(o)ensure that judgments for which the office is the judgment creditor are renewed, as necessary;(p)notwithstanding Section 63G-2-206, share records obtained under Subsection (4)(k) with private sector vendors under contract with the state to assist state agencies in collecting debts owed to the state agencies without changing the classification of any private, controlled, or protected record into a public record;(q)enter into written agreements with other governmental agencies to obtain and share information for the purpose of collecting state accounts receivable;(r)collect accounts receivable for a political subdivision of the state if the political subdivision enters into an agreement or contract with the office under Title 11, Chapter 13, Interlocal Cooperation Act, for the office to collect the political subdivision's accounts receivable; and(s)notwithstanding Section 63A-5b-303, hold title to real property if doing so is incidental to execution or collection proceedings.(5)The office shall ensure that:(a)a record obtained by the office or a private sector vendor under Subsection (4)(p):(i)is used only for the limited purpose of collecting accounts receivable; and(ii)is subject to federal, state, and local agency records restrictions; and(b)any individual employed by, or formerly employed by, the office or a private sector vendor as referred to in Subsection (4)(p) is subject to:(i)the same duty of confidentiality with respect to the record imposed by law on officers and employees of the state agency from which the record was obtained; and(ii)any civil or criminal penalties imposed by law for violations of lawful access to a private, controlled, or protected record.(6)(a)The office shall have authority to collect a civil accounts receivable or a civil judgment of restitution ordered by a court as a result of prosecution for a criminal offense that have been transferred to the office under Subsection 77-18-114(1) or (2).(b)The office may not assess:(i)the interest charge established by the office under Subsection (4)(g)(iii)(B) on an account(4)(l)(iii)(B) on accounts receivable that isare subject to the postjudgment interest rate established by Section 15-1-4; and(ii)an interest charge on an amount from a criminal accounts receivable until the amount is entered on the civil judgment docket.(7)The office may require a state agency to:(a)transfer collection responsibilities to the office or the office's designee according to time limits established by the office;(b)make annual progress towards implementing collection techniques and improved accounts receivable collections;(c)use the state's accounts receivable system or develop systems that are adequate to properly account for and report the state's receivables;(d)develop and implement internal policies and procedures that comply with the collections policies and guidelines established by the office;(e)provide internal accounts receivable training to staff involved in the management and collection of receivables as a supplement to statewide training;(f)bill for and make initial collection efforts of the state agency's receivables up to the time the accounts must be transferred; and(g)submit quarterly receivable reports to the office that identify the age, collection status, and funding source of each receivable.(8)All interest, fees, and other amounts authorized to be collected by the office under Subsection (4)(l):(a)are penalties that may be charged by the office;(b)do not require an order from a court for the office to assess or collect;(c)are not compensation for actual pecuniary loss;(d)for a civil accounts receivable:(i)begin to accrue on the day on which the civil accounts receivable is entered on the civil judgment docket under Subsection 77-18-114(1) or (2); and(ii)may be collected as part of the civil accounts receivable;(e)for a civil judgment of restitution:(i)begin to accrue on the day on which the civil judgment of restitution is entered on the civil judgment docket under Subsection 77-18-114(1); and(ii)may be collected as part of the civil judgment of restitution;(f)for all other accounts receivable:(i)begin to accrue on the day on which the accounts receivable is transferred to the office, even if there is no court order on the day on which the accounts receivable is transferred; and(ii)may be collected as part of the accounts receivable; and(g)may be waived by:(i)the office; or(ii)if the interest, fee, or other amount is charged in error, the court.

Section 7. Section 63A-3-505 is amended to read:63A-3-505. State Debt Collection Fund.(1)There is created an expendable special revenue fund entitled the "State Debt Collection Fund."(2)The fund consists of:(a)all amounts appropriated to the fund under this chapter;(b)fees and interest described in Subsection 63A-3-502(4)(g)63A-3-502(4)(l); and(c)except as otherwise provided by law, all postjudgment interest collected by the office or the state, except postjudgment interest on a civil judgment of restitution.(3)Money in this fund shall be overseen by the office and may be used to pay for:(a)the costs of the office in the performance of the office's duties;(b)a civil judgment of restitution for which debt is owed;(c)interest accrued that is associated with the debt;(d)principal on the debt to the state agencies or other entities that placed the receivable for collection; (e)other legal obligations including those ordered by a court; and(f)deputy court clerks who work exclusively on debt collection activities.(4)(a)The fund may collect interest.(b)All interest earned from the fund shall be deposited into the General Fund.(5)(a)TheExcept as provided in Subsection (5)(b), the office shall ensure that money remaining in the fund at the end of the fiscal year that is not committed under the priorities established under Subsection (3) is deposited into the General Fund.(b)At the end of each fiscal year, the office may retain in the fund an amount equal to up to one year of the office's operating expenses.

Section 8. Section 78A-2-214 is amended to read:78A-2-214. Collection of accounts receivable.(1)As used in this section:(a)"Accounts receivable" means any amount due the state from an entity for which payment has not been received by the state agency that is servicing the debt.(b)"Accounts receivable" includes unpaid fees, licenses, taxes, loans, overpayments, fines, forfeitures, surcharges, costs, contracts, interest, penalties, restitution to victims, third party claims, sale of goods, sale of services, claims, and damages.(2)If a defendant is sentenced before July 1, 2021, and the Department of Corrections, or the Office of State Debt Collection, is not responsible for collecting an accounts receivable for the defendant, the district court shall collect the accounts receivable for the defendant.(3)(a)In the juvenile court, money collected by the court from past-due accounts receivable may be used to offset system, administrative, legal, and other costs of collection.(b)The juvenile court shall allocate money collected above the cost of collection on a pro rata basis to the various revenue types that generated the accounts receivable.(4)The interest charge described in Subsection 63A-3-502(4)(g)(iii)(B)63A-3-502(4)(l)(iii)(B) may not be assessed on an account receivable that isaccounts receivable that are subject to the postjudgment interest rate established by Section 15-1-4.

Section 9. Section 78B-5-505 is amended to read:78B-5-505. Property exempt from execution.(1)(a)An individual is entitled to exemption of the following property:(i)a burial plot for the individual and the individual's family;(ii)health aids reasonably necessary to enable the individual or a dependent to work or sustain health;(iii)benefits that the individual or the individual's dependent have received or are entitled to receive from any source because of:(A)disability;(B)illness; or(C)unemployment;(iv)benefits paid or payable for medical, surgical, or hospital care to the extent that the benefits are used by an individual or the individual's dependent to pay for that care;(v)veterans benefits;(vi)money or property received, and rights to receive money or property for child support;(vii)money or property received, and rights to receive money or property for alimony or separate maintenance, to the extent reasonably necessary for the support of the individual and the individual's dependents;(viii)(A)one:(I)clothes washer and dryer;(II)refrigerator;(III)freezer;(IV)stove;(V)microwave oven; and(VI)sewing machine;(B)all carpets in use;(C)provisions sufficient for 12 months actually provided for individual or family use;(D)all wearing apparel of every individual and dependent, not including jewelry or furs; and(E)all beds and bedding for every individual or dependent;(ix)except for works of art held by the debtor as part of a trade or business, works of art:(A)depicting the debtor or the debtor and the debtor's resident family; or(B)produced by the debtor or the debtor and the debtor's resident family;(x)proceeds of insurance, a judgment, or a settlement, or other rights accruing as a result of bodily injury of the individual or of the wrongful death or bodily injury of another individual of whom the individual was or is a dependent to the extent that those proceeds are compensatory;(xi)the proceeds or benefits of any life insurance contracts or policies paid or payable to the debtor or any trust of which the debtor is a beneficiary upon the death of the spouse or children of the debtor, provided that the contract or policy has been owned by the debtor for a continuous unexpired period of one year;(xii)the proceeds or benefits of any life insurance contracts or policies paid or payable to the spouse or children of the debtor or any trust of which the spouse or children are beneficiaries upon the death of the debtor, provided that the contract or policy has been in existence for a continuous unexpired period of one year;(xiii)proceeds and avails of any unmatured life insurance contracts owned by the debtor or any revocable grantor trust created by the debtor, excluding any payments made on the contract during the one year immediately preceding a creditor's levy or execution;(xiv)except as provided in Subsection (1)(b), and except for a judgment described in Subsection 75B-2-503(2)(c) or (d), any money or other assets held for or payable to the individual as an owner, participant, or beneficiary from or an interest of the individual as an owner, participant, or beneficiary in a fund or account, including an inherited fund or account, in a retirement plan or arrangement that is described in Section 401(a), 401(h), 401(k), 403(a), 403(b), 408, 408A, 409, 414(d), 414(e), or 457, Internal Revenue Code, including an owner's, a participant's, or a beneficiary's interest that arises by inheritance, designation, appointment, or otherwise;(xv)the interest of or any money or other assets payable to an alternate payee under a qualified domestic relations order as those terms are defined in Section 414(p), Internal Revenue Code;(xvi)unpaid earnings of the household of the filing individual due as of the date of the filing of a bankruptcy petition in the amount of 1/24 of the Utah State annual median family income for the household size of the filing individual as determined by the Utah State Annual Median Family Income reported by the United States Census Bureau and as adjusted based upon the Consumer Price Index for All Urban Consumers for an individual whose unpaid earnings are paid more often than once a month or, if unpaid earnings are not paid more often than once a month, then in the amount of 1/12 of the Utah State annual median family income for the household size of the individual as determined by the Utah State Annual Median Family Income reported by the United States Census Bureau and as adjusted based upon the Consumer Price Index for All Urban Consumers;(xvii)except for curio or relic firearms, any three of the following:(A)one handgun and ammunition for the handgun not exceeding 1,000 rounds;(B)one shotgun and ammunition for the shotgun not exceeding 1,000 rounds; and(C)one shoulder arm and ammunition for the shoulder arm not exceeding 1,000 rounds; and(xviii)money, not exceeding $200,000, in the aggregate, that an individual deposits, more than 18 months before the day on which the individual files a petition for bankruptcy or an action is filed by a creditor against the individual, as applicable, in all tax-advantaged accounts for saving for higher education costs on behalf of a particular individual that meets the requirements of Section 529, Internal Revenue Code.(b)(i)Any money, asset, or other interest in a fund or account that is exempt from a claim of a creditor of the owner, beneficiary, or participant under Subsection (1)(a)(xiv) does not cease to be exempt after the owner's, participant's, or beneficiary's death by reason of a direct transfer or eligible rollover to an inherited individual retirement account as defined in Section 408(d)(3), Internal Revenue Code.(ii)Subsections (1)(a)(xiv) and (1)(b)(i) apply to all inherited individual retirement accounts without regard to the date on which the account was created.(c)(i)The exemption granted by Subsection (1)(a)(xiv) does not apply to:(A)an alternate payee under a qualified domestic relations order, as those terms are defined in Section 414(p), Internal Revenue Code; or(B)amounts contributed or benefits accrued by or on behalf of a debtor within one year before the debtor files for bankruptcy, except amounts directly rolled over from other funds that are exempt from attachment under this section.(ii)The exemptions in Subsections (1)(a)(xi), (xii), and (xiii) do not apply to the secured creditor's interest in proceeds and avails of any matured or unmatured life insurance contract assigned or pledged as collateral for repayment of a loan or other legal obligation.(2)(a)Disability benefits, as described in Subsection (1)(a)(iii)(A), and veterans benefits, as described in Subsection (1)(a)(v), may be garnished on behalf of a victim who is a child if the person receiving the benefits has been convicted of a felony sex offense against the victim and ordered by the sentencing court to pay restitution to the victim.(b)The exemption from execution under this Subsection (2) shall be reinstated upon payment of the restitution in full.(3)The exemptions under this section do not limit items that may be claimed as exempt under Section 78B-5-506.(4)(a)The exemptions described in Subsections (1)(a)(iii), (iv), (vi), (vii), (x), (xii), (xiii), (xiv), (xv), (xvii), and (xviii) do not apply to a civil accounts receivable or a civil judgment of restitution for an individual who is found in contempt under Section 78B-6-317.(b)Subsection (4)(a) does not apply to the benefits described in Subsection (1)(a)(iii) if the individual's dependent received, or is entitled to receive, the benefits.

Section 10. Effective Date.This bill takes effect:(1)except as provided in Subsection (2), May 6, 2026; or(2)if approved by two-thirds of all members elected to each house:(a)upon approval by the governor;(b)without the governor's signature, the day following the constitutional time limit of Utah Constitution, Article VII, Section 8; or(c)in the case of a veto, the date of veto override.