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H.B. 35 Enrolled

             1     

HIGHER EDUCATION CONTRIBUTION
             2      2009 GENERAL SESSION
             3      STATE OF UTAH
             4      Chief Sponsor: John Dougall
             5      Senate Sponsor: Wayne L. Niederhauser
             6     
             7      LONG TITLE
             8      General Description:
             9          This bill allows an individual to designate on the individual's income tax return a
             10      contribution to a Utah Educational Savings Plan account.
             11      Highlighted Provisions:
             12          This bill:
             13          .    allows a resident or nonresident individual to designate on the individual's income
             14      tax return a contribution to a Utah Educational Savings Plan account in the amount
             15      of the individual's entire individual income tax refund.
             16      Monies Appropriated in this Bill:
             17          None
             18      Other Special Clauses:
             19          None
             20      Utah Code Sections Affected:
             21      AMENDS:
             22          59-1-403, as last amended by Laws of Utah 2008, Chapters 3, 382, and 384
             23          59-10-1303, as enacted by Laws of Utah 2008, Chapter 389
             24      ENACTS:
             25          59-10-1313, Utah Code Annotated 1953
             26     
             27      Be it enacted by the Legislature of the state of Utah:
             28          Section 1. Section 59-1-403 is amended to read:
             29           59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.

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             30          (1) (a) Any of the following may not divulge or make known in any manner any
             31      information gained by that person from any return filed with the commission:
             32          (i) a tax commissioner;
             33          (ii) an agent, clerk, or other officer or employee of the commission; or
             34          (iii) a representative, agent, clerk, or other officer or employee of any county, city, or
             35      town.
             36          (b) An official charged with the custody of a return filed with the commission is not
             37      required to produce the return or evidence of anything contained in the return in any action or
             38      proceeding in any court, except:
             39          (i) in accordance with judicial order;
             40          (ii) on behalf of the commission in any action or proceeding under:
             41          (A) this title; or
             42          (B) other law under which persons are required to file returns with the commission;
             43          (iii) on behalf of the commission in any action or proceeding to which the commission
             44      is a party; or
             45          (iv) on behalf of any party to any action or proceeding under this title if the report or
             46      facts shown by the return are directly involved in the action or proceeding.
             47          (c) Notwithstanding Subsection (1)(b), a court may require the production of, and may
             48      admit in evidence, any portion of a return or of the facts shown by the return, as are
             49      specifically pertinent to the action or proceeding.
             50          (2) This section does not prohibit:
             51          (a) a person or that person's duly authorized representative from receiving a copy of
             52      any return or report filed in connection with that person's own tax;
             53          (b) the publication of statistics as long as the statistics are classified to prevent the
             54      identification of particular reports or returns; and
             55          (c) the inspection by the attorney general or other legal representative of the state of
             56      the report or return of any taxpayer:
             57          (i) who brings action to set aside or review a tax based on the report or return;

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             58          (ii) against whom an action or proceeding is contemplated or has been instituted under
             59      this title; or
             60          (iii) against whom the state has an unsatisfied money judgment.
             61          (3) (a) Notwithstanding Subsection (1) and for purposes of administration, the
             62      commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative
             63      Rulemaking Act, provide for a reciprocal exchange of information with:
             64          (i) the United States Internal Revenue Service; or
             65          (ii) the revenue service of any other state.
             66          (b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
             67      corporate franchise tax, the commission may by rule, made in accordance with Title 63G,
             68      Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and
             69      other written statements with the federal government, any other state, any of the political
             70      subdivisions of another state, or any political subdivision of this state, except as limited by
             71      Sections 59-12-209 and 59-12-210 , if the political subdivision, other state, or the federal
             72      government grant substantially similar privileges to this state.
             73          (c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
             74      corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,
             75      Utah Administrative Rulemaking Act, provide for the issuance of information concerning the
             76      identity and other information of taxpayers who have failed to file tax returns or to pay any tax
             77      due.
             78          (d) Notwithstanding Subsection (1), the commission shall provide to the Solid and
             79      Hazardous Waste Control Board executive secretary, as defined in Section 19-6-102 , as
             80      requested by the executive secretary, any records, returns, or other information filed with the
             81      commission under Chapter 13, Motor and Special Fuel Tax Act, or Section 19-6-410.5
             82      regarding the environmental assurance program participation fee.
             83          (e) Notwithstanding Subsection (1), at the request of any person the commission shall
             84      provide that person sales and purchase volume data reported to the commission on a report,
             85      return, or other information filed with the commission under:

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             86          (i) Chapter 13, Part 2, Motor Fuel; or
             87          (ii) Chapter 13, Part 4, Aviation Fuel.
             88          (f) Notwithstanding Subsection (1), upon request from a tobacco product
             89      manufacturer, as defined in Section 59-22-202 , the commission shall report to the
             90      manufacturer:
             91          (i) the quantity of cigarettes, as defined in Section 59-22-202 , produced by the
             92      manufacturer and reported to the commission for the previous calendar year under Section
             93      59-14-407 ; and
             94          (ii) the quantity of cigarettes, as defined in Section 59-22-202 , produced by the
             95      manufacturer for which a tax refund was granted during the previous calendar year under
             96      Section 59-14-401 and reported to the commission under Subsection 59-14-401 (1)(a)(v).
             97          (g) Notwithstanding Subsection (1), the commission shall notify manufacturers,
             98      distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is
             99      prohibited from selling cigarettes to consumers within the state under Subsection
             100      59-14-210 (2).
             101          (h) Notwithstanding Subsection (1), the commission may:
             102          (i) provide to the Division of Consumer Protection within the Department of
             103      Commerce and the attorney general data:
             104          (A) reported to the commission under Section 59-14-212 ; or
             105          (B) related to a violation under Section 59-14-211 ; and
             106          (ii) upon request provide to any person data reported to the commission under
             107      Subsections 59-14-212 (1)(a) through (c) and Subsection 59-14-212 (1)(g).
             108          (i) Notwithstanding Subsection (1), the commission shall, at the request of a
             109      committee of the Legislature, Office of the Legislative Fiscal Analyst, or Governor's Office of
             110      Planning and Budget, provide to the committee or office the total amount of revenues
             111      collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the
             112      time period specified by the committee or office.
             113          (j) Notwithstanding Subsection (1), the commission shall at the request of the

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             114      Legislature provide to the Legislature the total amount of sales or uses exempt under
             115      Subsection 59-12-104 (46) reported to the commission in accordance with Section 59-12-105 .
             116          (k) Notwithstanding Subsection (1), the commission shall make the directory required
             117      by Section 59-14-603 available for public inspection.
             118          (l) Notwithstanding Subsection (1), the commission may share information with
             119      federal, state, or local agencies as provided in Subsection 59-14-606 (3).
             120          (m) (i) Notwithstanding Subsection (1), the commission shall provide the Office of
             121      Recovery Services within the Department of Human Services any relevant information
             122      obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a
             123      taxpayer who has become obligated to the Office of Recovery Services.
             124          (ii) The information described in Subsection (3)(m)(i) may be provided by the Office
             125      of Recovery Services to any other state's child support collection agency involved in enforcing
             126      that support obligation.
             127          (n) (i) Notwithstanding Subsection (1), upon request from the state court
             128      administrator, the commission shall provide to the state court administrator, the name,
             129      address, telephone number, county of residence, and Social Security number on resident
             130      returns filed under Chapter 10, Individual Income Tax Act.
             131          (ii) The state court administrator may use the information described in Subsection
             132      (3)(n)(i) only as a source list for the master jury list described in Section 78B-1-106 .
             133          (o) Notwithstanding Subsection (1), the commission shall at the request of a
             134      committee, commission, or task force of the Legislature provide to the committee,
             135      commission, or task force of the Legislature any information relating to a tax imposed under
             136      Chapter 9, Taxation of Admitted Insurers, relating to the study required by Section 59-9-101 .
             137          (p) (i) As used in this Subsection (3)(p), "office" means the:
             138          (A) Office of the Legislative Fiscal Analyst; or
             139          (B) Office of Legislative Research and General Counsel.
             140          (ii) Notwithstanding Subsection (1) and except as provided in Subsection (3)(p)(iii),
             141      the commission shall at the request of an office provide to the office all information:

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             142          (A) gained by the commission; and
             143          (B) required to be attached to or included in returns filed with the commission.
             144          (iii) (A) An office may not request and the commission may not provide to an office a
             145      person's:
             146          (I) address;
             147          (II) name;
             148          (III) Social Security number; or
             149          (IV) taxpayer identification number.
             150          (B) The commission shall in all instances protect the privacy of a person as required
             151      by Subsection (3)(p)(iii)(A).
             152          (iv) An office may provide information received from the commission in accordance
             153      with this Subsection (3)(p) only:
             154          (A) as:
             155          (I) a fiscal estimate;
             156          (II) fiscal note information; or
             157          (III) statistical information; and
             158          (B) if the information is classified to prevent the identification of a particular return.
             159          (v) (A) A person may not request information from an office under Title 63G, Chapter
             160      2, Government Records Access and Management Act, or this section, if that office received
             161      the information from the commission in accordance with this Subsection (3)(p).
             162          (B) An office may not provide to a person that requests information in accordance
             163      with Subsection (3)(p)(v)(A) any information other than the information the office provides in
             164      accordance with Subsection (3)(p)(iv).
             165          (q) Notwithstanding Subsection (1), the commission may provide to the governing
             166      board of the agreement or a taxing official of another state, the District of Columbia, the
             167      United States, or a territory of the United States:
             168          (i) the following relating to an agreement sales and use tax:
             169          (A) information contained in a return filed with the commission;

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             170          (B) information contained in a report filed with the commission;
             171          (C) a schedule related to Subsection (3)(q)(i)(A) or (B); or
             172          (D) a document filed with the commission; or
             173          (ii) a report of an audit or investigation made with respect to an agreement sales and
             174      use tax.
             175          (r) Notwithstanding Subsection (1), the commission may provide to the Utah
             176      Educational Savings Plan Trust information related to a resident or nonresident individual's
             177      contribution to a Utah Educational Savings Plan account as designated on the resident or
             178      nonresident's individual income tax return under Section 59-10-1313 .
             179          (4) (a) Reports and returns shall be preserved for at least three years.
             180          (b) After the three-year period provided in Subsection (4)(a) the commission may
             181      destroy a report or return.
             182          (5) (a) Any person who violates this section is guilty of a class A misdemeanor.
             183          (b) If the person described in Subsection (5)(a) is an officer or employee of the state,
             184      the person shall be dismissed from office and be disqualified from holding public office in this
             185      state for a period of five years thereafter.
             186          (c) Notwithstanding Subsection (5)(a) or (b), an office that requests information in
             187      accordance with Subsection (3)(p)(iii) or a person that requests information in accordance
             188      with Subsection (3)(p)(v):
             189          (i) is not guilty of a class A misdemeanor; and
             190          (ii) is not subject to:
             191          (A) dismissal from office in accordance with Subsection (5)(b); or
             192          (B) disqualification from holding public office in accordance with Subsection (5)(b).
             193          (6) Except as provided in Section 59-1-404 , this part does not apply to the property
             194      tax.
             195          Section 2. Section 59-10-1303 is amended to read:
             196           59-10-1303. Contributions -- Amount -- Procedure for designating a
             197      contribution -- Joint return -- Contribution irrevocable.

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             198          (1) A resident or nonresident individual that makes a contribution under this part,
             199      other than Section 59-10-1311 or Section 59-10-1313 , may designate as the contribution any
             200      whole dollar amount of $1 or more.
             201          (2) If a resident or nonresident individual designating a contribution under this part
             202      other than Section 59-10-1311 :
             203          (a) is owed an individual income tax refund for the taxable year, the amount of the
             204      contribution under this part shall be deducted from the resident or nonresident individual's
             205      individual income tax refund; or
             206          (b) is not owed an individual income tax refund for the taxable year, the resident or
             207      nonresident individual may remit a contribution under this part with the resident or
             208      nonresident individual's individual income tax return, except as provided in Section
             209      59-10-1313 .
             210          (3) If a husband and wife file a single individual income tax return jointly, a
             211      contribution under this part, other than Section 59-10-1311 , shall be a joint contribution.
             212          (4) [A] Except as provided in Subsection 59-10-1313 (3)(c), a contribution under this
             213      part is irrevocable for the taxable year for which the resident or nonresident individual makes
             214      the contribution.
             215          Section 3. Section 59-10-1313 is enacted to read:
             216          59-10-1313. Contribution to a Utah Educational Savings Plan account.
             217          (1) (a) If a resident or nonresident individual is owed an individual income tax refund
             218      for the taxable year, the individual may designate on the resident or nonresident individual's
             219      income tax return a contribution to a Utah Educational Savings Plan account established under
             220      Title 53B, Chapter 8a, Higher Education Savings Incentive Program, in the amount of the
             221      entire individual income tax refund.
             222          (b) If a resident or nonresident individual is not owed an individual income tax refund
             223      for the taxable year, the individual may not designate on the resident or nonresident's
             224      individual income tax return a contribution to a Utah Educational Savings Plan account.
             225          (2) The commission shall send the contribution to the Utah Educational Savings Plan

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             226      Trust along with information requested by the Utah Educational Savings Plan Trust, including
             227      the taxpayer's name, social security number, and address.
             228          (3) (a) If the taxpayer owns a Utah Educational Savings Plan account, the Utah
             229      Educational Savings Plan Trust shall deposit the contribution into the account.
             230          (b) If the taxpayer owns more than one Utah Educational Savings Plan account, the
             231      Utah Educational Savings Plan Trust shall allocate the contribution among the accounts in
             232      equal amounts.
             233          (c) (i) If the taxpayer does not own a Utah Educational Savings Plan account, the Utah
             234      Educational Savings Plan Trust shall send the taxpayer an account agreement.
             235          (ii) If the taxpayer does not sign and return the account agreement by the date
             236      specified by the Utah Educational Savings Plan Trust, the Utah Educational Savings Plan
             237      Trust shall return the contribution to the taxpayer without any interest or earnings.
             238          (4) For the purpose of determining interest on an overpayment or refund under Section
             239      59-1-402 , no interest accrues after the commission sends the contribution to the Utah
             240      Educational Savings Plan Trust.

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