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H.B. 177 Enrolled

             1     

CANINE BODY ARMOR RESTRICTED ACCOUNT AND

             2     
INCOME TAX CONTRIBUTION

             3     
2011 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Chief Sponsor: Richard A. Greenwood

             6     
Senate Sponsor: Ralph Okerlund

             7      Cosponsors:
             8      Patrice M. Arent
             9      Jackie Biskupski
             10      David G. Butterfield
             11      Brad L. Dee
             12      Steve Eliason
             13      Brad J. Galvez
             14      Keith GroverLynn N. Hemingway
Eric K. Hutchings
Ken Ivory
David Litvack
John G. Mathis
Curtis Oda
Lee B. Perry
Paul RayStephen E. Sandstrom
Jennifer M. Seelig
Mark A. Wheatley
Ryan D. Wilcox
Larry B. Wiley
Carl Wimmer              15     
             16      LONG TITLE
             17      General Description:
             18          This bill amends the Public Safety Code and the Individual Income Tax Act to enact the
             19      Canine Body Armor Restricted Account and provide an income tax contribution for
             20      canine body armor.
             21      Highlighted Provisions:
             22          This bill:
             23          .    enacts a chapter within the Public Safety Code to:
             24              .    create the Canine Body Armor Restricted Account;
             25              .    address the administration of the Canine Body Armor Restricted Account;
             26              .    address the distribution of amounts deposited into the Canine Body Armor
             27      Restricted Account; and
             28              .    grant rulemaking authority to the Department of Public Safety;


             29          .    includes the Canine Body Armor Restricted Account on the list of nonlapsing funds
             30      and accounts;
             31          .    repeals obsolete language;
             32          .    enacts an individual income tax contribution for canine body armor;
             33          .    provides that if the collections from the contribution do not meet a certain threshold
             34      amount, the State Tax Commission shall remove the designation for the
             35      contribution from the individual income tax return and may not collect the
             36      contribution; and
             37          .    makes technical and conforming changes.
             38      Money Appropriated in this Bill:
             39          None
             40      Other Special Clauses:
             41          This bill provides an effective date.
             42          This bill has retrospective operation for a taxable year beginning on or after January 1,
             43      2011.
             44      Utah Code Sections Affected:
             45      AMENDS:
             46          59-10-1304, as last amended by Laws of Utah 2009, Chapter 17
             47          63J-1-602.3, as enacted by Laws of Utah 2010, Chapter 265
             48      ENACTS:
             49          53-16-101, Utah Code Annotated 1953
             50          53-16-102, Utah Code Annotated 1953
             51          53-16-201, Utah Code Annotated 1953
             52          53-16-301, Utah Code Annotated 1953
             53          53-16-302, Utah Code Annotated 1953
             54          59-10-1315, Utah Code Annotated 1953
             55     
             56      Be it enacted by the Legislature of the state of Utah:


             57          Section 1. Section 53-16-101 is enacted to read:
             58     
CHAPTER 16. CANINE BODY ARMOR RESTRICTED ACCOUNT ACT

             59     
Part 1. General Provisions

             60          53-16-101. Title.
             61          This chapter is known as the "Canine Body Armor Restricted Account Act."
             62          Section 2. Section 53-16-102 is enacted to read:
             63          53-16-102. Definitions.
             64          (1) "Canine body armor" means a product:
             65          (a) sold or offered for sale as personal protective body covering; and
             66          (b) that is intended to protect a police service canine against gunfire, regardless of
             67      whether the product is to be worn alone or is sold as a complement to another product or
             68      garment.
             69          (2) "Police service canine" means a dog that:
             70          (a) is used by a law enforcement agency;
             71          (b) is specially trained or is in training for law enforcement work; and
             72          (c) assists a law enforcement agency in the performance of law enforcement duties.
             73          Section 3. Section 53-16-201 is enacted to read:
             74     
Part 2. Canine Body Armor Restricted Account

             75          53-16-201. Canine Body Armor Restricted Account -- Creation -- Interest.
             76          (1) There is created within the General Fund a restricted account known as the "Canine
             77      Body Armor Restricted Account."
             78          (2) The restricted account shall be funded by the following amounts:
             79          (a) contributions deposited into the restricted account in accordance with Section
             80      59-10-1315 ;
             81          (b) private contributions;
             82          (c) donations or grants from public or private entities;
             83          (d) amounts received in accordance with Subsection 53-16-301 (9); and
             84          (e) interest described in Subsection (3).


             85          (3) (a) The restricted account shall earn interest.
             86          (b) Interest earned on the restricted account shall be deposited into the restricted
             87      account.
             88          (4) The commissioner shall distribute money appropriated by the Legislature to the
             89      department from the restricted account as provided in Section 53-16-301 .
             90          Section 4. Section 53-16-301 is enacted to read:
             91     
Part 3. Distribution of Amounts in Canine Body Armor Restricted Account

             92          53-16-301. Commissioner to distribute amounts deposited into Canine Body
             93      Armor Restricted Account -- Procedures for distribution.
             94          (1) Subject to the other provisions of this section, the commissioner shall distribute
             95      amounts deposited into the restricted account in accordance with Section 53-16-201 to one or
             96      more law enforcement agencies.
             97          (2) A law enforcement agency that receives a distribution from the commissioner in
             98      accordance with Subsection (1) shall expend the distribution only to purchase canine body
             99      armor for one or more police service canines.
             100          (3) In accordance with any rules the department makes as authorized under Section
             101      53-16-302 , each year a law enforcement agency may apply to the commissioner to receive a
             102      distribution under this section by filing an application with the department:
             103          (a) on or before November 1; and
             104          (b) on a form provided by the department.
             105          (4) The application:
             106          (a) shall include:
             107          (i) information required by the department establishing that the law enforcement
             108      agency intends to expend the distribution to purchase canine body armor for one or more police
             109      service canines;
             110          (ii) a written cost estimate prepared by the seller of the canine body armor of the cost
             111      of the canine body armor the law enforcement agency seeks to purchase;
             112          (iii) information required by the department establishing that each police service canine


             113      for which the law enforcement agency seeks to purchase canine body armor:
             114          (A) is owned by and in the possession of the law enforcement agency;
             115          (B) is specially trained or is in training for law enforcement work;
             116          (C) assists or will assist a law enforcement agency in the performance of law
             117      enforcement duties; and
             118          (D) has been trained by or is training with a law enforcement officer who is qualified to
             119      train a police service canine; and
             120          (iv) information required by the department establishing that the law enforcement
             121      agency has a vehicle to transport each police service canine for which the law enforcement
             122      agency seeks to purchase canine body armor; and
             123          (b) may include other information the department requires by rule.
             124          (5) The department shall determine on or before the November 30 immediately
             125      following the November 1 described in Subsection (3) whether a law enforcement agency's
             126      application to the department meets the requirements of Subsection (4).
             127          (6) Subject to Subsections (7) and (8), the commissioner shall distribute money
             128      appropriated by the Legislature to the department from the restricted account to one or more
             129      law enforcement agencies that meet the requirements of Subsection (4):
             130          (a) in a total amount that does not exceed the money appropriated by the Legislature to
             131      the department from the restricted account;
             132          (b) on or before the December 31 immediately following the November 1 described in
             133      Subsection (3); and
             134          (c) in an amount that for a calendar year for each law enforcement agency described in
             135      this Subsection (6) does not exceed the lesser of:
             136          (i) $3,000; or
             137          (ii) the amount listed on the written cost estimate described in Subsection (4)(a)(ii).
             138          (7) If the total amount of distributions law enforcement agencies seek under this
             139      section exceeds the money appropriated by the Legislature to the department from the restricted
             140      account, the commissioner shall make the distributions required by this section in the order of


             141      the date each law enforcement agency files the application required by Subsection (3) with the
             142      department until the appropriation from the restricted account is expended.
             143          (8) If the total amount of distributions the commissioner makes under Subsection (6) is
             144      less than the money appropriated by the Legislature to the department from the restricted
             145      account, the commissioner shall make an additional distribution to one or more law
             146      enforcement agencies:
             147          (a) that:
             148          (i) meet the requirements of Subsection (4); and
             149          (ii) provide a written cost estimate described in Subsection (4)(a)(ii) to the department
             150      that exceeds $3,000;
             151          (b) in an amount that for a calendar year for each law enforcement agency described in
             152      this Subsection (8) does not exceed the lesser of:
             153          (i) $3,000; or
             154          (ii) the difference between the amount listed on the written cost estimate described in
             155      Subsection (4)(a)(ii) and $3,000;
             156          (c) in the order of the date each law enforcement agency files the application required
             157      by Subsection (3) with the department; and
             158          (d) until the sooner of:
             159          (i) the date each law enforcement agency described in this Subsection (8) receives an
             160      additional distribution of not to exceed the amount described in Subsection (8)(b); or
             161          (ii) the date the appropriation from the restricted account is expended.
             162          (9) If a law enforcement agency that receives a distribution under this section does not
             163      expend the distribution to purchase canine body armor within 90 days after the date the law
             164      enforcement agency receives the distribution:
             165          (a) the law enforcement agency shall return the distribution to the department; and
             166          (b) the department shall deposit the distribution a law enforcement agency returns in
             167      accordance with Subsection (9)(a) into the restricted account.
             168          Section 5. Section 53-16-302 is enacted to read:


             169          53-16-302. Department rulemaking authority.
             170          In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             171      department may make rules consistent with Section 53-16-301 prescribing information that a
             172      law enforcement agency shall include with an application under Section 53-16-301 .
             173          Section 6. Section 59-10-1304 is amended to read:
             174           59-10-1304. Removal of designation and prohibitions on collection for certain
             175      contributions on income tax return -- Conditions for removal and prohibitions on
             176      collection -- Commission reporting requirements.
             177          (1) (a) If a contribution or combination of contributions described in Subsection (1)(b)
             178      generate less than $30,000 per year for three consecutive years, the commission shall remove
             179      the designation for the contribution from the individual income tax return and may not collect
             180      the contribution from a resident or nonresident individual beginning two taxable years after the
             181      three-year period for which the contribution generates less than $30,000 per year.
             182          (b) The following contributions apply to Subsection (1)(a):
             183          (i) the contribution provided for in Section 59-10-1305 ;
             184          (ii) the contribution provided for in Section 59-10-1306 ;
             185          (iii) the sum of the contributions provided for in Subsection 59-10-1307 (1);
             186          (iv) the contribution provided for in Section 59-10-1308 ; [or]
             187          (v) the contribution provided for in Section 59-10-1310 [.]; or
             188          (vi) the contribution provided for in Section 59-10-1315 .
             189          (2) If the commission removes the designation for a contribution under Subsection (1),
             190      the commission shall report to the Revenue and Taxation Interim Committee that the
             191      commission removed the designation on or before the November interim meeting of the year in
             192      which the commission determines to remove the designation.
             193          Section 7. Section 59-10-1315 is enacted to read:
             194          59-10-1315. Contribution to Canine Body Armor Restricted Account.
             195          (1) Except as provided in Section 59-10-1304 , for a taxable year beginning on or after
             196      January 1, 2011, a resident or nonresident individual that files an individual income tax return


             197      under this chapter may designate on the resident or nonresident individual's individual income
             198      tax return a contribution as provided in this section to be:
             199          (a) deposited into the Canine Body Armor Restricted Account created in Section
             200      53-16-201 ; and
             201          (b) expended as provided in Title 53, Chapter 16, Canine Body Armor Restricted
             202      Account Act.
             203          (2) The commission shall:
             204          (a) determine the total amount of contributions designated in accordance with this
             205      section for a taxable year; and
             206          (b) credit the amount described in Subsection (2)(a) to the Canine Body Armor
             207      Restricted Account created in Section 53-16-201 .
             208          Section 8. Section 63J-1-602.3 is amended to read:
             209           63J-1-602.3. List of nonlapsing funds and accounts -- Title 46 through Title 60.
             210          (1) Certain funds associated with the Law Enforcement Operations Account, as
             211      provided in Section 51-9-411 .
             212          (2) The Public Safety Honoring Heroes Restricted Account created in Section
             213      53-1-118 .
             214          (3) Funding for the Search and Rescue Financial Assistance Program, as provided in
             215      Section 53-2-107 .
             216          (4) Appropriations made to the Department of Public Safety from the Department of
             217      Public Safety Restricted Account, as provided in Section 53-3-106 .
             218          (5) Appropriations to the Motorcycle Rider Education Program, as provided in Section
             219      53-3-905 .
             220          (6) The DNA Specimen Restricted Account created in Section 53-10-407 .
             221          (7) The Canine Body Armor Restricted Account created in Section 53-16-201 .
             222          [(7)] (8) Appropriations to the State Board of Education, as provided in Section
             223      53A-17a-105 .
             224          [(8)] (9) Certain funds appropriated from the Uniform School Fund to the State Board


             225      of Education for new teacher bonus and performance-based compensation plans, as provided in
             226      Section 53A-17a-148 .
             227          [(9) Certain funds appropriated from the Uniform School Fund to the State Board of
             228      Education for implementation of proposals to improve mathematics achievement test scores, as
             229      provided in Section 53A-17a-152 .]
             230          (10) The School Building Revolving Account created in Section 53A-21-401 .
             231          (11) Money received by the State Office of Rehabilitation for the sale of certain
             232      products or services, as provided in Section 53A-24-105 .
             233          (12) The State Board of Regents, as provided in Section 53B-6-104 .
             234          (13) Certain funds appropriated from the General Fund to the State Board of Regents
             235      for teacher preparation programs, as provided in Section 53B-6-104 .
             236          (14) A certain portion of money collected for administrative costs under the School
             237      Institutional Trust Lands Management Act, as provided under Section 53C-3-202 .
             238          (15) Certain surcharges on residence and business telecommunications access lines
             239      imposed by the Public Service Commission, as provided in Section 54-8b-10 .
             240          (16) Certain fines collected by the Division of Occupational and Professional Licensing
             241      for violation of unlawful or unprofessional conduct that are used for education and enforcement
             242      purposes, as provided in Section 58-17b-505 .
             243          (17) The Nurse Education and Enforcement Account created in Section 58-31b-103 .
             244          (18) The Certified Nurse Midwife Education and Enforcement Account created in
             245      Section 58-44a-103 .
             246          (19) Certain fines collected by the Division of Occupational and Professional Licensing
             247      for use in education and enforcement of the Security Personnel Licensing Act, as provided in
             248      Section 58-63-103 .
             249          (20) The Professional Geologist Education and Enforcement Account created in
             250      Section 58-76-103 .
             251          (21) Certain money in the Water Resources Conservation and Development Fund, as
             252      provided in Section 59-12-103 .


             253          Section 9. Retrospective operation -- Effective date.
             254          (1) The amendments to Section 59-10-1304 have retrospective operation for a taxable
             255      year beginning on or after January 1, 2011.
             256          (2) The enactment of Section 59-10-1315 has retrospective operation for a taxable year
             257      beginning on or after January 1, 2011.
             258          (3) The amendments to Section 63J-1-602.3 take effect on May 10, 2011.
             259          (4) The enactments of the following sections take effect on May 10, 2011:
             260          (a) Section 53-16-101 ;
             261          (b) Section 53-16-102 ;
             262          (c) Section 53-16-201 ;
             263          (d) Section 53-16-301 ; and
             264          (e) Section 53-16-302 .


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