H.B. 78
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7 LONG TITLE
8 General Description:
9 This bill creates the Marriage Defense Fund and provides for an income tax
10 contribution to the Marriage Defense Fund.
11 Highlighted Provisions:
12 This bill:
13 . provides an individual income tax contribution for the Marriage Defense Fund;
14 . creates the Marriage Defense Fund (the fund) consisting of private contributions,
15 individual income tax contributions, interest, and additional amounts appropriated;
16 and
17 . provides that the Office of the Attorney General shall:
18 . administer the money deposited into the fund;
19 . use the money in the fund to pay litigation and appellate expenses of the Office
20 of the Attorney General for legal actions related to the defense and enforcement
21 of Utah Constitution, Article I, Section 29, or any section of Utah Code, Title
22 30, Chapter 1, Marriage;
23 . pay the fund's administrative and marketing costs with money from the fund;
24 . post information about the fund on the Office of the Attorney General's
25 website, including information about how to contribute to the fund;
26 . create a process for contributions to be made by cash, credit card, or check;
27 . develop and maintain a marketing program to promote the fund; and
28 . make a written report to the Executive Offices and Criminal Justice
29 Appropriations Subcommittee of the Legislature no later than July 1 and
30 December 1 every year regarding the status of the fund, including information
31 about the contributions received and expenditures made.
32 Money Appropriated in this Bill:
33 None
34 Other Special Clauses:
35 This bill provides an effective date.
36 This bill provides retrospective operation for a taxable year beginning on or after
37 January 1, 2014.
38 Utah Code Sections Affected:
39 ENACTS:
40 59-10-1319 , Utah Code Annotated 1953
41 67-5-33 , Utah Code Annotated 1953
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43 Be it enacted by the Legislature of the state of Utah:
44 Section 1. Section 59-10-1319 is enacted to read:
45 59-10-1319. Contribution to the Marriage Defense Fund.
46 (1) Except as provided in Section 59-10-1304 , for a taxable year beginning on or after
47 January 1, 2014, a resident or nonresident individual who files an individual income tax return
48 under this chapter may designate on the resident or nonresident individual's individual income
49 tax return a contribution as provided in this section to be:
50 (a) deposited into the Marriage Defense Fund created in Section 67-5-33 ; and
51 (b) expended as provided in Section 67-5-33 .
52 (2) The commission shall:
53 (a) determine the total amount of contributions designated in accordance with this
54 section for a taxable year; and
55 (b) credit the amount described in Subsection (2)(a) to the Marriage Defense Fund
56 created in Section 67-5-33 .
57 Section 2. Section 67-5-33 is enacted to read:
58 67-5-33. Marriage Defense Fund.
59 (1) (a) As used in this section, "fund" means the Marriage Defense Fund created in this
60 section.
61 (b) There is created an expendable special revenue fund known as the Marriage
62 Defense Fund.
63 (c) The fund shall consist of:
64 (i) private contributions;
65 (ii) contributions made pursuant to Section 59-10-1319 ;
66 (iii) donations or grants from public or private entities;
67 (iv) interest described in Subsection (2); and
68 (v) additional amounts appropriated by the Legislature.
69 (2) (a) Money in the fund shall be maintained in an interest-bearing account.
70 (b) Interest on account money shall be deposited into the fund.
71 (3) The Office of the Attorney General shall:
72 (a) administer the money deposited into the fund;
73 (b) use the money from the fund to pay litigation and appellate expenses of the Office
74 of the Attorney General, including expenses of hiring legal counsel, for legal actions related to
75 the defense and enforcement of Utah Constitution, Article I, Section 29, or any section of Utah
76 Code, Title 30, Chapter 1, Marriage;
77 (c) pay the fund's administrative and marketing costs with money from the fund;
78 (d) post information about the fund on the Office of the Attorney General's website,
79 including information about how to contribute to the fund;
80 (e) except for contributions made pursuant to Section 59-10-1319 , create a process for
81 contributions to be made by cash, credit card, or check;
82 (f) develop and maintain a marketing program to promote the fund; and
83 (g) make a written report to the Executive Offices and Criminal Justice Appropriations
84 Subcommittee of the Legislature no later than July 1 and December 1 of each year regarding
85 the status of the fund, including information about the contributions received and expenditures
86 made.
87 (4) If any of the money in the fund is not expended at the end of the legal proceedings
88 described in Subsection (3), the money shall be deposited into the General Fund.
89 Section 3. Effective date -- Retrospective operation.
90 (1) Except as provided in Subsection (2), this bill takes effect on May 13, 2014.
91 (2) The actions affecting Section 59-10-1319 have retrospective operation for a taxable
92 year beginning on or after January 1, 2014.
Legislative Review Note
as of 1-23-14 5:16 PM