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S.B. 10 Enrolled
AN ACT RELATING TO THE INDIVIDUAL INCOME TAX ACT; REMOVING THE
DESIGNATION FOR AND PROHIBITING THE COMMISSION FROM COLLECTING
CERTAIN CONTRIBUTIONS UNDER CERTAIN CIRCUMSTANCES; REQUIRING
THE COMMISSION TO REPORT TO THE REVENUE AND TAXATION INTERIM
COMMITTEE ON WHETHER CERTAIN STATUTORY PROVISIONS SHOULD BE
REPEALED IF THE COMMISSION REMOVES THE DESIGNATION FOR A
CONTRIBUTION; MAKING TECHNICAL CORRECTIONS; AND PROVIDING AN
EFFECTIVE DATE.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
59-10-530, as renumbered and amended by Chapter 2, Laws of Utah 1987
59-10-530.5, as enacted by Chapter 123, Laws of Utah 1988
59-10-549, as last amended by Chapter 39, Laws of Utah 1992
59-10-550, as enacted by Chapter 131, Laws of Utah 1992
ENACTS:
59-10-551, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-10-530 is amended to read:
59-10-530. Nongame wildlife contribution -- Credit to Wildlife Resources Account.
(1) The Legislature hereby declares that wildlife species which are endangered, threatened
with extinction, not commonly pursued, killed, or consumed either for sport or profit, and are not
nuisance predators presently being brought under control by the state referred to herein as
"nongame wildlife," have need of special protection and that it is in the public interest to preserve,
protect, perpetuate, and enhance nongame wildlife resources of this state through preservation of
a satisfactory environment and an ecological balance. The Legislature specifically recognizes that
such nongame wildlife includes protected wildlife, endangered and threatened wildlife, aquatic
wildlife, specialized habitat wildlife, both terrestrial and aquatic types, and mollusks, crustaceans,
and other invertebrates under the jurisdiction of the Division of Wildlife Resources. This section
is enacted to provide a means by which such protection may be financially aided through a voluntary
check-off designation on state income tax return forms. The intent of the Legislature is that this
program of the income tax check-off is supplemental to any other funding and in no way is intended
to take the place of the funding that would otherwise be appropriated for this purpose.
(2) [
file a return pursuant to Section 59-10-502 may designate on the return a contribution of $1, $5, $10,
or another amount not less than $1, or no contribution, to the state Nongame Wildlife Program. If
the return is a joint return, any amount designated as a contribution to this program is to be deducted
from the individual's state tax refund and shall be a joint contribution. This option, once exercised,
is irrevocable during the tax year in which it was effective.
(3) The commission may promulgate rules to effectuate the provisions of this section.
(4) The commission shall determine annually the total amount designated pursuant to this
section and shall report such amount to the state treasurer who shall credit such amount to the
Wildlife Resources Account as provided for in Section 23-14-14.
(5) This section applies to calendar-year taxpayers beginning January 1, 1980, and to
fiscal-year taxpayers for any part of the taxable year accruing after December 31, 1979, and to all
taxable years thereafter.
Section 2. Section 59-10-530.5 is amended to read:
59-10-530.5. Homeless contribution -- Credit to Homeless Trust Account.
(1) [
pursuant to Section 59-10-502 may designate on the return a contribution of $2, $5, $10, or another
amount not less than $2, or no contribution, to the state Homeless Trust Account. Any amount
designated as a contribution to this program is to be deducted from the individual's state tax refund
and, if a joint return, shall be a joint contribution. This option, once exercised, is irrevocable during
the tax year in which it was effective. If no refund is due, the taxpayer may remit the contribution
with the return.
(2) The commission may promulgate rules to implement this section.
(3) The commission shall determine annually the total amount designated pursuant to this
section and shall report such amount to the state treasurer who shall credit such amount to the
Homeless Trust Account as provided for in Section 55-22-3.
(4) This section applies to calendar-year taxpayers beginning January 1, 1988, and to
fiscal-year taxpayers for any part of the taxable year accruing after December 31, 1988, and to all
taxable years thereafter.
Section 3. Section 59-10-549 is amended to read:
59-10-549. Checkoff for education.
(1) [
to Section 59-10-502 may designate on the return a contribution of the amount of his refund, if any,
or any other amount to:
(a) the State Board of Regents for the following purposes:
(i) libraries; or
(ii) library equipment; or
(b) the foundation of any school district or any chapter of the Utah Public Education
Foundation.
(2) Any amount designated as a contribution under Subsection (1) shall be deducted from
the taxpayer's state tax refund. If a joint return is filed, the contribution shall be a joint contribution.
This option, once exercised, is irrevocable during the tax year in which it was effective. If no refund
is due, the taxpayer may remit the contribution with the return.
(3) If a taxpayer designates an amount as a contribution under Subsection (1)(a), but fails
to direct the contribution to a particular institution, the designated contribution shall be directed to
the State Board of Regents for libraries or library equipment.
(4) If a taxpayer designates an amount as a contribution under Subsection (1)(b), but fails
to direct the contribution to a particular school district foundation, the designated contribution shall
be directed to the Utah Public Education Foundation.
(5) The commission may make rules to implement this section.
(6) The commission shall determine annually the total amount designated pursuant to this
section and shall report this amount to the state treasurer who shall credit this amount to the
appropriate institution.
Section 4. Section 59-10-550 is amended to read:
59-10-550. Checkoff for children's organ transplants -- Credit to Kurt Oscarson
Children's Organ Transplant Trust Account.
(1) [
to Section 59-10-502 may designate on the return a contribution of the amount of his refund, if any,
or any other amount in excess of $1 to the trust account created in Section 26-18a-4.
(2) Any amount designated as a contribution to this trust account shall be deducted from the
individual's state tax refund and, if a joint return, is a joint contribution. This option, once exercised,
is irrevocable during the tax year in which it was effective. If no refund is due, the taxpayer may
remit any contribution over $1 with the return.
(3) The commission may make rules to implement this section.
(4) The commission shall determine annually the total amount designated under this section
and shall report the amount to the state treasurer, who shall credit the amount to the restricted
account created in Section 26-18a-4.
(5) This section applies to calendar-year taxpayers beginning January 1, 1992, and to
fiscal-year taxpayers for any part of the taxable year accruing after December 31, 1992, and to each
subsequent taxable year [
Section 5. Section 59-10-551 is enacted to read:
59-10-551. Removal of designation and prohibitions on collection for certain
contributions on income tax form -- Conditions for removal and prohibitions on collection --
Commission reporting requirements.
(1) Beginning on January 1, 1998, if a contribution provided for in Section 59-10-530,
59-10-530.5, Subsection 59-10-549(1)(a) or (1)(b), or Section 59-10-550 generates less than $30,000
per year for three consecutive years, the commission shall remove the designation for the
contribution from the income tax return and may not collect the contribution from a taxpayer
beginning two taxable years after the three-year period for which the contribution generates less than
$30,000 per year.
(2) If the commission removes the designation for a contribution under Subsection (1), the
commission shall report to the Revenue and Taxation Interim Committee that it removed the
designation on or before the November interim meeting of the year in which the commission
determines to remove the designation.
Section 6. Effective date.
This act takes effect on January 1, 1998.
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