1     
ENTERPRISE ZONE SUNSET AMENDMENTS

2     
2018 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Scott D. Sandall

5     
Senate Sponsor: Ralph Okerlund

6     

7     LONG TITLE
8     Committee Note:
9          The Economic Development and Workforce Services Interim Committee recommended
10     this bill.
11     General Description:
12          This bill amends provisions of the Legislative Oversight and Sunset Act.
13     Highlighted Provisions:
14          This bill:
15          ▸     extends the repeal date of the Enterprise Zone Act.
16     Money Appropriated in this Bill:
17          None
18     Other Special Clauses:
19          None
20     Utah Code Sections Affected:
21     AMENDS:
22          63I-1-263, as last amended by Laws of Utah 2017, Chapters 23, 47, 95, 166, 205, 469,
23     and 470
24     

25     Be it enacted by the Legislature of the state of Utah:
26          Section 1. Section 63I-1-263 is amended to read:
27          63I-1-263. Repeal dates, Titles 63A to 63N.

28          (1) Subsection 63A-5-104(4)(h) is repealed on July 1, 2024.
29          (2) Section 63A-5-603, State Facility Energy Efficiency Fund, is repealed July 1, 2023.
30          (3) Title 63C, Chapter 4a, Constitutional and Federalism Defense Act, is repealed July
31     1, 2018.
32          (4) Title 63C, Chapter 4b, Commission for the Stewardship of Public Lands, is
33     repealed November 30, 2019.
34          (5) Title 63C, Chapter 16, Prison Development Commission Act, is repealed July 1,
35     2020.
36          (6) Title 63C, Chapter 17, Point of the Mountain Development Commission Act, is
37     repealed July 1, 2021.
38          (7) Title 63C, Chapter 18, Mental Health Crisis Line Commission, is repealed July 1,
39     2018.
40          (8) Title 63G, Chapter 21, Agreements to Provide State Services, is repealed July 1,
41     2023.
42          (9) Title 63H, Chapter 4, Heber Valley Historic Railroad Authority, is repealed July 1,
43     2020.
44          (10) Title 63H, Chapter 8, Utah Housing Corporation Act, is repealed July 1, 2026.
45          (11) On July 1, 2025:
46          (a) in Subsection 17-27a-404(3)(c)(ii), the language that states "the Resource
47     Development Coordinating Committee," is repealed;
48          (b) Subsection 23-14-21(2)(c) is amended to read "(c) provide notification of proposed
49     sites for the transplant of species to local government officials having jurisdiction over areas
50     that may be affected by a transplant.";
51          (c) in Subsection 23-14-21(3), the language that states "and the Resource Development
52     Coordinating Committee" is repealed;
53          (d) in Subsection 23-21-2.3(1), the language that states "the Resource Development
54     Coordinating Committee created in Section 63J-4-501 and" is repealed;
55          (e) in Subsection 23-21-2.3(2), the language that states "the Resource Development
56     Coordinating Committee and" is repealed;
57          (f) Subsection 63J-4-102(1) is repealed and the remaining subsections are renumbered
58     accordingly;

59          (g) Subsections 63J-4-401(5)(a) and (c) are repealed;
60          (h) Subsection 63J-4-401(5)(b) is renumbered to Subsection 63J-4-401(5)(a) and the
61     word "and" is inserted immediately after the semicolon;
62          (i) Subsection 63J-4-401(5)(d) is renumbered to Subsection 63J-4-401(5)(b);
63          (j) Sections 63J-4-501, 63J-4-502, 63J-4-503, 63J-4-504, and 63J-4-505 are repealed;
64     and
65          (k) Subsection 63J-4-603(1)(e)(iv) is repealed and the remaining subsections are
66     renumbered accordingly.
67          (12) (a) Subsection 63J-1-602.4(15) is repealed July 1, 2022.
68          (b) When repealing Subsection 63J-1-602.4(15), the Office of Legislative Research and
69     General Counsel shall, in addition to the office's authority under Subsection 36-12-12(3), make
70     necessary changes to subsection numbering and cross references.
71          (13) The Crime Victim Reparations and Assistance Board, created in Section
72     63M-7-504, is repealed July 1, 2027.
73          (14) Title 63M, Chapter 11, Utah Commission on Aging, is repealed July 1, 2027.
74          (15) Title 63N, Chapter 2, Part 2, Enterprise Zone Act, is repealed July 1, [2018] 2028.
75          (16) (a) Title 63N, Chapter 2, Part 4, Recycling Market Development Zone Act, is
76     repealed January 1, 2021.
77          (b) Subject to Subsection (16)(c), Sections 59-7-610 and 59-10-1007 regarding tax
78     credits for certain persons in recycling market development zones, are repealed for taxable
79     years beginning on or after January 1, 2021.
80          (c) A person may not claim a tax credit under Section 59-7-610 or 59-10-1007:
81          (i) for the purchase price of machinery or equipment described in Section 59-7-610 or
82     59-10-1007, if the machinery or equipment is purchased on or after January 1, 2021; or
83          (ii) for an expenditure described in Subsection 59-7-610(1)(b) or 59-10-1007(1)(b), if
84     the expenditure is made on or after January 1, 2021.
85          (d) Notwithstanding Subsections (16)(b) and (c), a person may carry forward a tax
86     credit in accordance with Section 59-7-610 or 59-10-1007 if:
87          (i) the person is entitled to a tax credit under Section 59-7-610 or 59-10-1007; and
88          (ii) (A) for the purchase price of machinery or equipment described in Section
89     59-7-610 or 59-10-1007, the machinery or equipment is purchased on or before December 31,

90     2020; or
91          (B) for an expenditure described in Subsection 59-7-610(1)(b) or 59-10-1007(1)(b), the
92     expenditure is made on or before December 31, 2020.
93          (17) Section 63N-2-512 is repealed on July 1, 2021.
94          (18) (a) Title 63N, Chapter 2, Part 6, Utah Small Business Jobs Act, is repealed
95     January 1, 2021.
96          (b) Section 59-9-107 regarding tax credits against premium taxes is repealed for
97     calendar years beginning on or after January 1, 2021.
98          (c) Notwithstanding Subsection (18)(b), an entity may carry forward a tax credit in
99     accordance with Section 59-9-107 if:
100          (i) the person is entitled to a tax credit under Section 59-9-107 on or before December
101     31, 2020; and
102          (ii) the qualified equity investment that is the basis of the tax credit is certified under
103     Section 63N-2-603 on or before December 31, 2023.
104          (19) Title 63N, Chapter 9, Part 2, Outdoor Recreational Infrastructure Grant Program,
105     is repealed January 1, 2023.
106          (20) Title 63N, Chapter 12, Part 3, Utah Broadband Outreach Center, is repealed July
107     1, 2018.
108          (21) Title 63N, Chapter 12, Part 4, Career and Technical Education Board, is repealed
109     July 1, 2018.






Legislative Review Note
Office of Legislative Research and General Counsel