Senator Aaron Osmond proposes the following substitute bill:


1     
INTERGENERATIONAL POVERTY EDUCATION

2     
AMENDMENTS

3     
2015 GENERAL SESSION

4     
STATE OF UTAH

5     
Chief Sponsor: Aaron Osmond

6     
House Sponsor: Eric K. Hutchings

7     

8     LONG TITLE
9     General Description:
10          This bill provides education funding for persons in intergenerational poverty by
11     enacting the Intergenerational Poverty Education Act, the Income Tax for
12     Intergenerational Poverty Education Act, and the Intergenerational Poverty Education
13     Funding Act.
14     Highlighted Provisions:
15          This bill:
16          ▸     defines terms;
17          ▸     provides a process for issuing an eligibility certificate to a qualified person who is in
18     intergenerational poverty;
19          ▸     provides that an eligibility certificate may be used for qualified educational
20     expenses for dependent children 18 years of age and younger;
21          ▸     creates the Intergenerational Poverty Restricted Special Revenue Fund;
22          ▸     provides for the creation of individual education accounts for each qualified person
23     who holds an eligibility certificate; and
24          ▸     addresses:
25               •     issuing eligibility certificates;

26               •     depositing money into the Intergenerational Poverty Restricted Special Revenue
27     Fund;
28               •     allocating of funds to pay for qualified education expenses;
29               •     reporting; and
30               •     rulemaking.
31     Money Appropriated in this Bill:
32          None
33     Other Special Clauses:
34          This bill provides a special effective date.
35     Utah Code Sections Affected:
36     AMENDS:
37          59-1-403, as last amended by Laws of Utah 2014, Chapter 320
38     ENACTS:
39          35A-5-401, Utah Code Annotated 1953
40          35A-5-402, Utah Code Annotated 1953
41          35A-5-403, Utah Code Annotated 1953
42          35A-5-404, Utah Code Annotated 1953
43          35A-5-405, Utah Code Annotated 1953
44          53A-31-101, Utah Code Annotated 1953
45          53A-31-102, Utah Code Annotated 1953
46          53A-31-201, Utah Code Annotated 1953
47          53A-31-202, Utah Code Annotated 1953
48          59-1-1701, Utah Code Annotated 1953
49          59-1-1702, Utah Code Annotated 1953
50          59-1-1703, Utah Code Annotated 1953
51          59-1-1704, Utah Code Annotated 1953
52     

53     Be it enacted by the Legislature of the state of Utah:
54          Section 1. Section 35A-5-401 is enacted to read:
55     
Part 4. Intergenerational Poverty Education Eligibility Act

56          35A-5-401. Title.

57          This part is known as the "Intergenerational Poverty Education Eligibility Act."
58          Section 2. Section 35A-5-402 is enacted to read:
59          35A-5-402. Definitions.
60          As used in this part:
61          (1) "Child" or "children" means the same as that term is defined in Section
62     78B-12-102.
63          (2) "Eligibility certificate" means a certificate the department issues to a person under
64     this part to authorize the person to receive payment for qualified education expenses in
65     accordance with Title 53A, Chapter 31, Intergenerational Poverty Education Act.
66          (3) "Intergenerational poverty" means the same as that term is defined in Section
67     35A-9-102.
68          (4) "Qualified education expense" means the same as that term is defined in Section
69     53A-31-102.
70          Section 3. Section 35A-5-403 is enacted to read:
71          35A-5-403. Application for eligibility certificate.
72          (1) (a) One person per household may apply to the department annually for an
73     eligibility certificate under this part to qualify for funds to pay for qualified education expenses.
74          (b) The applicant shall file an application for an eligibility certificate on or after
75     October 1 but on or before December 31 of a calendar year to receive an eligibility certificate
76     for that calendar year.
77          (2) The application shall be on a form created by the department.
78          (3) The application:
79          (a) shall require:
80          (i) the applicant's name;
81          (ii) the applicant's date of birth;
82          (iii) the applicant's Social Security number;
83          (iv) the applicant's current address;
84          (v) a document signed by the applicant that expressly directs and authorizes the State
85     Tax Commission to disclose the applicant's tax returns and other information that would
86     otherwise be subject to confidentiality under Section 59-1-403 or 26 U.S.C. Sec. 6103 to the
87     department; and

88          (vi) a statement signed by the applicant that attests that the applicant:
89          (A) is 21 years of age or older; and
90          (B) has dependent children 18 years of age or younger living in the household; and
91          (b) may require additional information as determined by the department.
92          (4) The department may require the person to submit documentation to support the
93     information contained in an application under Subsection (3).
94          (5) The department shall:
95          (a) evaluate the application required by Subsection (3) to determine whether the
96     information contained in the application is accurate and complete; and
97          (b) make a finding as to whether the applicant is experiencing intergenerational poverty
98     by considering the following factors:
99          (i) whether the applicant resides in a household having a gross family income that is at
100     or below 150% of the federal poverty level;
101          (ii) whether the applicant received public assistance in the state for not less than 12
102     months as a dependent child in one or more of the public assistance programs described in
103     Subsection (5)(b)(iii);
104          (iii) whether the applicant received public assistance in the state for not less than 30
105     months in the previous five years from one or more of the following public assistance
106     programs:
107          (A) the Family Employment Program under Chapter 3, Part 3, Family Employment
108     Program;
109          (B) General Assistance under Chapter 3, Part 4, General Assistance;
110          (C) SNAP as defined in Section 35A-1-102;
111          (D) the Medicaid program as defined in Section 26-18-2; or
112          (E) the Utah Children's Health Insurance Program created in Section 26-40-103; and
113          (iv) whether the applicant was receiving public assistance described in Subsection
114     (5)(b)(iii) as of the date of the application; and
115          (v) whether the applicant resides in a household with one or more dependent children
116     of the applicant residing in the same household.
117          (6) The department shall issue the person an eligibility certificate in accordance with
118     Section 35A-5-404, if the department:

119          (a) determines that the information contained in the application is accurate and
120     complete;
121          (b) finds that the person is experiencing intergenerational poverty in accordance with
122     Subsection (5)(b); and
123          (c) finds that the person has dependent children residing in the household.
124          (7) If the department denies the issuance of an eligibility certificate under this part, the
125     department shall, within 60 days after the date of denial:
126          (a) notify the person in writing of the denial; and
127          (b) allow the person 30 days to submit new or additional information that would
128     support the issuance of an eligibility certificate.
129          Section 4. Section 35A-5-404 is enacted to read:
130          35A-5-404. Eligibility certificate.
131          (1) An eligibility certificate under this part:
132          (a) shall list the name, Social Security number, and current address of the person to
133     whom the eligibility certificate is issued;
134          (b) list the name and Social Security numbers of the applicant's dependent children
135     residing in the applicant's household; and
136          (c) may include other information required by the department.
137          (2) Within 10 business days after issuing an eligibility certificate to an applicant under
138     this part, the department shall provide a copy of the eligibility certificate to:
139          (a) the State Board of Education; and
140          (b) the State Tax Commission.
141          Section 5. Section 35A-5-405 is enacted to read:
142          35A-5-405. Reporting.
143          (1) The department shall provide a report for inclusion in the department's annual
144     written report required by Section 35A-1-109.
145          (2) The report shall provide:
146          (a) the number of applicants, applicants' dependent children, and eligibility certificates
147     issued by calendar year;
148          (b) information made available to the department from the State Tax Commission and
149     the State Board of Education regarding the revenue and expenditures from the Intergenerational

150     Poverty Restricted Special Revenue Fund, including the total number of individual education
151     accounts created under Section 53A-31-201; and
152          (c) an analysis of the program, including recommendations to the governor and the
153     Legislature.
154          Section 6. Section 53A-31-101 is enacted to read:
155     
CHAPTER 31. INTERGENERATIONAL POVERTY EDUCATION ACT

156     
Part 1. General Provisions

157          53A-31-101. Title.
158          This chapter is known as the "Intergenerational Poverty Education Act."
159          Section 7. Section 53A-31-102 is enacted to read:
160          53A-31-102. Definitions.
161          As used in this chapter:
162          (1) "Eligibility certificate" means the same as that term is defined in Section
163     35A-5-402.
164          (2) "Individual education account" means an account in the name of an eligibility
165     certificate holder, who has entered into an account agreement under this chapter, that is funded
166     through contributions from the Education Fund under Section 59-1-1704.
167          (3) "Intergenerational poverty" means the same as that term is defined in Section
168     35A-9-102.
169          (4) (a) "Qualified education expense" includes:
170          (i) tuition, required fees, and course materials paid to an institution of higher education
171     for the enrollment or attendance at an institution of higher education listed in Section
172     53B-2-101;
173          (ii) tuition, required fees, and course materials paid to a school district, a school within
174     a school district, or a charter school for enrollment or attendance in a public education course
175     or program under this title including:
176          (A) a child literacy program described in Section 53A-1-801;
177          (B) the concurrent enrollment program created in Section 53A-15-101;
178          (C) a high quality school readiness program described in Section 53A-1b-105;
179          (D) a reading clinic established in Section 53A-3-402.10 that provides instructional
180     intervention to enable a student to overcome reading difficulties;

181          (E) a statewide online education program created in Section 53A-15-1203; and
182          (F) remediation programs for secondary students under Section 53A-13-104;
183          (iii) tuition, required fees, and course materials paid to a qualified provider of a
184     community-based prevention program described in Section 35A-3-207;
185          (iv) fees paid to take a college entrance exam or to submit a college admission
186     application; and
187          (v) expenses for course-related books, supplies, and equipment.
188          (b) "Qualified education expense" does not include:
189          (i) room and board;
190          (ii) transportation;
191          (iii) insurance;
192          (iv) medical expenses;
193          (v) student fees unless required as a condition of enrollment or attendance;
194          (vi) an education expense paid from funds withdrawn from an account created in
195     accordance with Title 53B, Chapter 8a, Utah Educational Savings Plan; or
196          (vii) an amount with respect to which a deduction credit is claimed on a state or federal
197     income tax return.
198          Section 8. Section 53A-31-201 is enacted to read:
199     
Part 2. Allocation of Intergenerational Poverty Funds

200          53A-31-201. Allocation of funds -- Board duties for individual education accounts
201     -- Rulemaking.
202          (1) The State Board of Education shall allocate revenue deposited into the
203     Intergenerational Poverty Restricted Special Revenue Fund created in Section 59-1-1703 in
204     accordance with this chapter.
205          (2) The State Board of Education shall:
206          (a) establish an individual education account for a person who has obtained an
207     eligibility certificate for which the board receives:
208          (i) notice from the Department of Workforce Services under Section 35A-5-404; and
209          (ii) notice of a deposit from the State Tax Commission under Section 59-1-1704;
210          (b) allocate $1,500 for each eligibility certificate received for an individual education
211     account under Subsection (2)(a);

212          (c) enter into agreements with each individual education account holder, which shall
213     allow the account holder to name beneficiaries of the account, which beneficiaries shall include
214     each child 18 years of age or younger as required under Section 53A-31-202;
215          (d) keep a record of receipts and expenditures for each individual education account;
216          (e) provide a process for making payments from an individual education account,
217     which payments may only be made for a qualified educational expense as requested by an
218     individual education account holder;
219          (f) ensure the appropriate use of, and accounting for, money in the Intergenerational
220     Poverty Restricted Special Revenue Fund; and
221          (g) prepare and submit to the governor and the Legislature, by October 1 of each year,
222     an annual written report of the program, including revenues to and expenditures from the
223     Intergenerational Poverty Restricted Special Revenue Fund.
224          (3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
225     board shall make rules for managing each account and ensuring that each individual education
226     account is only used for a qualified education expense.
227          Section 9. Section 53A-31-202 is enacted to read:
228          53A-31-202. Fund restrictions.
229          (1) (a) Unused funds deposited into an individual education account under this chapter
230     expire 12 months from the date of deposit.
231          (b) Unused funds that expire under Subsection (1)(a) shall be reported to the Division
232     of Finance and the Division of Finance shall transfer the unused funds into the Education Fund.
233          (2) The State Board of Education shall notify each account holder of the date:
234          (a) new funds are deposited into an individual education account; and
235          (b) unused funds will expire and be withdrawn from the account under Subsection (1).
236          (3) (a) Upon establishing an individual education account, the account holder shall
237     name each child 18 years of age or younger in the account holder's household as a beneficiary
238     as provided under Subsection 53A-31-201(2)(c).
239          (b) The funds deposited into an individual education account under this chapter may
240     only be used for qualified education expenses for the account holder's named beneficiaries who
241     are 18 years of age or younger.
242          Section 10. Section 59-1-403 is amended to read:

243          59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
244          (1) (a) Any of the following may not divulge or make known in any manner any
245     information gained by that person from any return filed with the commission:
246          (i) a tax commissioner;
247          (ii) an agent, clerk, or other officer or employee of the commission; or
248          (iii) a representative, agent, clerk, or other officer or employee of any county, city, or
249     town.
250          (b) An official charged with the custody of a return filed with the commission is not
251     required to produce the return or evidence of anything contained in the return in any action or
252     proceeding in any court, except:
253          (i) in accordance with judicial order;
254          (ii) on behalf of the commission in any action or proceeding under:
255          (A) this title; or
256          (B) other law under which persons are required to file returns with the commission;
257          (iii) on behalf of the commission in any action or proceeding to which the commission
258     is a party; or
259          (iv) on behalf of any party to any action or proceeding under this title if the report or
260     facts shown by the return are directly involved in the action or proceeding.
261          (c) Notwithstanding Subsection (1)(b), a court may require the production of, and may
262     admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
263     pertinent to the action or proceeding.
264          (2) This section does not prohibit:
265          (a) a person or that person's duly authorized representative from receiving a copy of
266     any return or report filed in connection with that person's own tax;
267          (b) the publication of statistics as long as the statistics are classified to prevent the
268     identification of particular reports or returns; and
269          (c) the inspection by the attorney general or other legal representative of the state of the
270     report or return of any taxpayer:
271          (i) who brings action to set aside or review a tax based on the report or return;
272          (ii) against whom an action or proceeding is contemplated or has been instituted under
273     this title; or

274          (iii) against whom the state has an unsatisfied money judgment.
275          (3) (a) Notwithstanding Subsection (1) and for purposes of administration, the
276     commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative
277     Rulemaking Act, provide for a reciprocal exchange of information with:
278          (i) the United States Internal Revenue Service; or
279          (ii) the revenue service of any other state.
280          (b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
281     corporate franchise tax, the commission may by rule, made in accordance with Title 63G,
282     Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and
283     other written statements with the federal government, any other state, any of the political
284     subdivisions of another state, or any political subdivision of this state, except as limited by
285     Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal
286     government grant substantially similar privileges to this state.
287          (c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
288     corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,
289     Utah Administrative Rulemaking Act, provide for the issuance of information concerning the
290     identity and other information of taxpayers who have failed to file tax returns or to pay any tax
291     due.
292          (d) Notwithstanding Subsection (1), the commission shall provide to the director of the
293     Division of Solid and Hazardous Waste, as defined in Section 19-6-102, as requested by the
294     director of the Division of Solid and Hazardous Waste, any records, returns, or other
295     information filed with the commission under Chapter 13, Motor and Special Fuel Tax Act, or
296     Section 19-6-410.5 regarding the environmental assurance program participation fee.
297          (e) Notwithstanding Subsection (1), at the request of any person the commission shall
298     provide that person sales and purchase volume data reported to the commission on a report,
299     return, or other information filed with the commission under:
300          (i) Chapter 13, Part 2, Motor Fuel; or
301          (ii) Chapter 13, Part 4, Aviation Fuel.
302          (f) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,
303     as defined in Section 59-22-202, the commission shall report to the manufacturer:
304          (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the

305     manufacturer and reported to the commission for the previous calendar year under Section
306     59-14-407; and
307          (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
308     manufacturer for which a tax refund was granted during the previous calendar year under
309     Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v).
310          (g) Notwithstanding Subsection (1), the commission shall notify manufacturers,
311     distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
312     from selling cigarettes to consumers within the state under Subsection 59-14-210(2).
313          (h) Notwithstanding Subsection (1), the commission may:
314          (i) provide to the Division of Consumer Protection within the Department of
315     Commerce and the attorney general data:
316          (A) reported to the commission under Section 59-14-212; or
317          (B) related to a violation under Section 59-14-211; and
318          (ii) upon request, provide to any person data reported to the commission under
319     Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
320          (i) Notwithstanding Subsection (1), the commission shall, at the request of a committee
321     of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of
322     Management and Budget, provide to the committee or office the total amount of revenues
323     collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the
324     time period specified by the committee or office.
325          (j) Notwithstanding Subsection (1), the commission shall make the directory required
326     by Section 59-14-603 available for public inspection.
327          (k) Notwithstanding Subsection (1), the commission may share information with
328     federal, state, or local agencies as provided in Subsection 59-14-606(3).
329          (l) (i) Notwithstanding Subsection (1), the commission shall provide the Office of
330     Recovery Services within the Department of Human Services any relevant information
331     obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer
332     who has become obligated to the Office of Recovery Services.
333          (ii) The information described in Subsection (3)(l)(i) may be provided by the Office of
334     Recovery Services to any other state's child support collection agency involved in enforcing
335     that support obligation.

336          (m) (i) Notwithstanding Subsection (1), upon request from the state court
337     administrator, the commission shall provide to the state court administrator, the name, address,
338     telephone number, county of residence, and Social Security number on resident returns filed
339     under Chapter 10, Individual Income Tax Act.
340          (ii) The state court administrator may use the information described in Subsection
341     (3)(m)(i) only as a source list for the master jury list described in Section 78B-1-106.
342          (n) Notwithstanding Subsection (1), the commission shall at the request of a
343     committee, commission, or task force of the Legislature provide to the committee, commission,
344     or task force of the Legislature any information relating to a tax imposed under Chapter 9,
345     Taxation of Admitted Insurers, relating to the study required by Section 59-9-101.
346          (o) (i) As used in this Subsection (3)(o), "office" means the:
347          (A) Office of the Legislative Fiscal Analyst; or
348          (B) Office of Legislative Research and General Counsel.
349          (ii) Notwithstanding Subsection (1) and except as provided in Subsection (3)(o)(iii),
350     the commission shall at the request of an office provide to the office all information:
351          (A) gained by the commission; and
352          (B) required to be attached to or included in returns filed with the commission.
353          (iii) (A) An office may not request and the commission may not provide to an office a
354     person's:
355          (I) address;
356          (II) name;
357          (III) Social Security number; or
358          (IV) taxpayer identification number.
359          (B) The commission shall in all instances protect the privacy of a person as required by
360     Subsection (3)(o)(iii)(A).
361          (iv) An office may provide information received from the commission in accordance
362     with this Subsection (3)(o) only:
363          (A) as:
364          (I) a fiscal estimate;
365          (II) fiscal note information; or
366          (III) statistical information; and

367          (B) if the information is classified to prevent the identification of a particular return.
368          (v) (A) A person may not request information from an office under Title 63G, Chapter
369     2, Government Records Access and Management Act, or this section, if that office received the
370     information from the commission in accordance with this Subsection (3)(o).
371          (B) An office may not provide to a person that requests information in accordance with
372     Subsection (3)(o)(v)(A) any information other than the information the office provides in
373     accordance with Subsection (3)(o)(iv).
374          (p) Notwithstanding Subsection (1), the commission may provide to the governing
375     board of the agreement or a taxing official of another state, the District of Columbia, the United
376     States, or a territory of the United States:
377          (i) the following relating to an agreement sales and use tax:
378          (A) information contained in a return filed with the commission;
379          (B) information contained in a report filed with the commission;
380          (C) a schedule related to Subsection (3)(p)(i)(A) or (B); or
381          (D) a document filed with the commission; or
382          (ii) a report of an audit or investigation made with respect to an agreement sales and
383     use tax.
384          (q) Notwithstanding Subsection (1), the commission may provide information
385     concerning a taxpayer's state income tax return or state income tax withholding information to
386     the Driver License Division if the Driver License Division:
387          (i) requests the information; and
388          (ii) provides the commission with a signed release form from the taxpayer allowing the
389     Driver License Division access to the information.
390          (r) Notwithstanding Subsection (1), the commission shall provide to the Utah 911
391     Committee the information requested by the Utah 911 Committee under Subsection
392     63H-7-303(4).
393          (s) Notwithstanding Subsection (1), the commission shall provide to the Utah
394     Educational Savings Plan information related to a resident or nonresident individual's
395     contribution to a Utah Educational Savings Plan account as designated on the resident or
396     nonresident's individual income tax return as provided under Section 59-10-1313.
397          (t) Notwithstanding Subsection (1), for the purpose of verifying eligibility under

398     Sections 26-18-2.5 and 26-40-105, the commission shall provide an eligibility worker with the
399     Department of Health or its designee with the adjusted gross income of an individual if:
400          (i) an eligibility worker with the Department of Health or its designee requests the
401     information from the commission; and
402          (ii) the eligibility worker has complied with the identity verification and consent
403     provisions of Sections 26-18-2.5 and 26-40-105.
404          (u) Notwithstanding Subsection (1), the commission may provide to a county, as
405     determined by the commission, information declared on an individual income tax return in
406     accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption
407     authorized under Section 59-2-103.
408          (v) Notwithstanding Subsection (1), the commission shall provide to the Department of
409     Workforce Services and the State Board of Education the information required by Section
410     59-1-1704.
411          (4) (a) Each report and return shall be preserved for at least three years.
412          (b) After the three-year period provided in Subsection (4)(a) the commission may
413     destroy a report or return.
414          (5) (a) Any person who violates this section is guilty of a class A misdemeanor.
415          (b) If the person described in Subsection (5)(a) is an officer or employee of the state,
416     the person shall be dismissed from office and be disqualified from holding public office in this
417     state for a period of five years thereafter.
418          (c) Notwithstanding Subsection (5)(a) or (b), an office that requests information in
419     accordance with Subsection (3)(o)(iii) or a person that requests information in accordance with
420     Subsection (3)(o)(v):
421          (i) is not guilty of a class A misdemeanor; and
422          (ii) is not subject to:
423          (A) dismissal from office in accordance with Subsection (5)(b); or
424          (B) disqualification from holding public office in accordance with Subsection (5)(b).
425          (6) Except as provided in Section 59-1-404, this part does not apply to the property tax.
426          Section 11. Section 59-1-1701 is enacted to read:
427     
Part 17. Income Tax for Intergenerational Poverty Education Act

428          59-1-1701. Title.

429          This part is known as the "Income Tax for Intergenerational Poverty Education Act."
430          Section 12. Section 59-1-1702 is enacted to read:
431          59-1-1702. Definitions.
432          As used in this part:
433          (1) "Eligibility certificate" means the same as that term is defined in Section
434     35A-5-402.
435          (2) "Fund" means the Intergenerational Poverty Restricted Special Revenue Fund
436     created in Section 59-1-1703.
437          Section 13. Section 59-1-1703 is enacted to read:
438          59-1-1703. Intergenerational Poverty Restricted Special Revenue Fund.
439          (1) There is created within the Education Fund an expendable special revenue fund
440     known as the Intergenerational Poverty Restricted Special Revenue Fund.
441          (2) (a) The fund shall be funded by transfers the commission makes in accordance with
442     Section 59-1-1704.
443          (b) No legislative appropriation is required to fund the fund.
444          (3) The fund shall earn interest.
445          (4) Interest described in Subsection (3) shall be deposited into the fund.
446          (5) The State Board of Education shall expend revenues deposited into the fund for
447     qualified education expenses as provided in Section 53A-31-201 and actual administrative
448     costs associated with the:
449          (a) State Board of Education's administration of the fund;
450          (b) Department of Workforce Services' administration of the eligibility certificates; and
451          (c) commission's administration related to the fund.
452          Section 14. Section 59-1-1704 is enacted to read:
453          59-1-1704. Commission transfers into Intergenerational Poverty Restricted
454     Special Revenue Fund.
455          (1) (a) If an individual indicates on a return filed under Chapter 10, Part 1,
456     Determination and Reporting of Tax Liability and Information, or Chapter 10, Part 2, Trusts
457     and Estates, that the individual has received an eligibility certificate under Section 35A-5-404,
458     the commission shall transfer $1,500 from the Education Fund into the Intergenerational
459     Poverty Restricted Special Revenue Fund.

460          (b) An individual may only list one eligibility certificate per return for a taxable year.
461          (2) If the commission makes a transfer described in Subsection (1), the commission
462     shall provide to the Department of Workforce Services and the State Board of Education for
463     each individual with respect to whom the commission makes the transfer:
464          (a) the amount the commission transfers;
465          (b) the individual's name;
466          (c) the individual's Social Security number or taxpayer identification number; and
467          (d) the individual's address.
468          (3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
469     commission may make rules for making a transfer from the Education Fund into the
470     Intergenerational Poverty Restricted Special Revenue Fund.
471          Section 15. Effective date.
472          This bill takes effect on January 1, 2016.