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7 LONG TITLE
8 General Description:
9 This bill creates the Earned Income and Education Savings Incentive Program.
10 Highlighted Provisions:
11 This bill:
12 ▸ defines terms;
13 ▸ creates the Earned Income and Education Savings Incentive Program (the program),
14 including:
15 • providing a process for an individual identified by the Department of Workforce
16 Services as experiencing intergenerational poverty to receive a state match of
17 deposits into certain 529 savings accounts;
18 • providing for the sharing of information between the Department of Workforce
19 Services, the Utah Educational Savings Plan, and the State Tax Commission;
20 and
21 • requiring the Department of Workforce Services and the Utah Educational
22 Savings Plan to provide information about the program to the Legislature; and
23 ▸ sets a termination date for the program but requires legislative review before the
24 termination date to determine whether the Legislature should extend the program.
25 Money Appropriated in this Bill:
26 None
27 Other Special Clauses:
28 This bill provides a special effective date.
29 Utah Code Sections Affected:
30 AMENDS:
31 59-1-403, as last amended by Laws of Utah 2018, Chapters 4, 92, and 376
32 63I-1-235, as last amended by Laws of Utah 2018, Chapters 232 and 392
33 63I-1-253, as last amended by Laws of Utah 2018, Chapters 107, 117, 385, 415, and
34 453
35 63I-1-259, as last amended by Laws of Utah 2018, Chapter 281
36 ENACTS:
37 35A-9-601, Utah Code Annotated 1953
38 35A-9-602, Utah Code Annotated 1953
39 35A-9-603, Utah Code Annotated 1953
40 35A-9-604, Utah Code Annotated 1953
41 35A-9-605, Utah Code Annotated 1953
42 35A-9-606, Utah Code Annotated 1953
43 53B-8a-301, Utah Code Annotated 1953
44 53B-8a-302, Utah Code Annotated 1953
45 53B-8a-303, Utah Code Annotated 1953
46
47 Be it enacted by the Legislature of the state of Utah:
48 Section 1. Section 35A-9-601 is enacted to read:
49
50 35A-9-601. Definitions.
51 As used in this part:
52 (1) "529 savings account" means a tax-advantaged method of saving for higher
53 education costs that:
54 (a) meets the requirements of Section 529, Internal Revenue Code; and
55 (b) is managed by the plan.
56 (2) "Beneficiary" means the individual:
57 (a) designated in a 529 savings account agreement between a person, an estate, or a
58 trust and the plan; and
59 (b) to benefit from the amount saved in a 529 savings account.
60 (3) "Commission" means the State Tax Commission.
61 (4) "Deposit" means the payment of money from a source other than a match.
62 (5) "Eligible 529 savings account" means a 529 savings account for which:
63 (a) a qualifying individual is the account owner; and
64 (b) a qualifying individual or a minor dependent of a qualifying individual is a
65 beneficiary.
66 (6) "Federal earned income tax credit" means the federal earned income tax credit:
67 (a) described in Section 32, Internal Revenue Code; and
68 (b) for which a qualifying individual claims and is eligible to claim on the federal
69 income tax return for the taxable year.
70 (7) "Higher education costs" means qualified higher education expenses as defined in
71 Section 529, Internal Revenue Code.
72 (8) "Match" means the monetary amount described in Subsection 35A-9-603(2).
73 (9) "Minor dependent" means an individual under the age of 19 for whom a qualifying
74 individual can claim a tax credit under Section 24, Internal Revenue Code, on the qualifying
75 individual's federal income tax return for the taxable year.
76 (10) "Plan" means the Utah Educational Savings Plan created in Section 53B-8a-103.
77 (11) "Program" means the Earned Income and Education Savings Incentive Program
78 created in Section 35A-9-603.
79 (12) "Qualifying individual" means an individual who the department identifies as
80 experiencing intergenerational poverty and who has not been disqualified from participating in
81 the program for overclaiming a match in a previous year.
82 Section 2. Section 35A-9-602 is enacted to read:
83 35A-9-602. Earned Income and Education Savings Incentive Restricted Account.
84 (1) There is created a restricted account within the General Fund to be known as the
85 Earned Income and Education Savings Incentive Restricted Account.
86 (2) The department shall administer the restricted account for the purposes described in
87 this part.
88 (3) The state treasurer shall invest the money in the restricted account according to the
89 procedures and requirements of Title 51, Chapter 7, State Money Management Act, except that
90 interest and other earnings derived from the restricted account shall be deposited into the
91 restricted account.
92 (4) The restricted account shall be funded by:
93 (a) appropriations made to the account by the Legislature; and
94 (b) private donations, grants, gifts, bequests, or money made available from any other
95 source to implement this part.
96 (5) Subject to appropriation, the department shall use restricted account money for the
97 program.
98 Section 3. Section 35A-9-603 is enacted to read:
99 35A-9-603. Earned Income and Education Savings Incentive Program.
100 (1) (a) There is created the Earned Income and Education Savings Incentive Program to
101 provide an annual monetary match to eligible 529 savings accounts.
102 (b) The department shall implement the program as early as is practicable, but the
103 department shall begin accepting applications for the program no later than January 1, 2020.
104 (2) (a) For each qualifying individual that meets the requirements of Subsection (3), the
105 state will match the amount of a deposit, during a calendar year, into one or more of the
106 qualifying individual's eligible 529 savings accounts up to the lesser of:
107 (i) 10% of the amount that the qualifying individual claims and is entitled to claim as a
108 federal earned income tax credit for the previous taxable year; and
109 (ii) $300.
110 (b) The amount in Subsection (2)(a) is the maximum match amount per family per
111 calendar year.
112 (c) (i) Except as provided in Subsections (2)(c)(ii) and (iii), the match rate is $1 for
113 each $1 deposit.
114 (ii) In a fiscal year where the balance of money in the restricted account is insufficient
115 to sustain a $1 for each $1 deposit match rate, the department shall reduce the amount of each
116 match proportionately.
117 (iii) (A) Subject to Subsection (2)(c)(iii)(B), in a fiscal year when the balance of the
118 money in the restricted account exceeds the amount needed for a $1 for each $1 deposit match
119 rate, the department shall increase the amount of each match proportionately.
120 (B) If a qualifying individual's proportionate share under Subsection (2)(c)(iii)(A) is
121 greater than the amount allowed under Subsections (2)(a) and (b), the qualifying individual
122 shall receive the amount allowed under Subsections (2)(a) and (b).
123 (3) To participate in the program, a qualifying individual shall:
124 (a) apply with the department in accordance with Section 35A-9-604;
125 (b) claim and receive a federal earned income tax credit on the qualifying individual's
126 federal income tax return for the previous taxable year; and
127 (c) during the calendar year for which the qualifying individual applies to participate in
128 the program, be the account owner of one or more eligible 529 savings accounts into which a
129 deposit was made.
130 (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
131 department may make rules governing:
132 (a) administration of the program;
133 (b) after consulting with the plan, additional information to request in the application
134 for the program; and
135 (c) sanctions for mistakes or errors in reporting the amount of a federal earned income
136 tax credit that result in an overpayment of a match, which may include:
137 (i) for good faith errors:
138 (A) a request for reimbursement; or
139 (B) other reconciliation of funds; and
140 (ii) for errors that are not made in good faith:
141 (A) a request for reimbursement; or
142 (B) disqualification from participation in the program.
143 Section 4. Section 35A-9-604 is enacted to read:
144 35A-9-604. Application for program.
145 (1) The department shall provide to each qualifying individual:
146 (a) notice of the program;
147 (b) information about the benefits of participating in the program;
148 (c) information that participation in the program requires that the qualifying individual:
149 (i) apply for the program in accordance with this section;
150 (ii) be eligible for and claim a federal earned income tax credit;
151 (iii) own one or more eligible 529 savings accounts into which a deposit is made
152 during the same year for which the qualifying individual applies for the program; and
153 (iv) sign an information release;
154 (d) information about how to claim a federal earned income tax credit;
155 (e) information about how to open an eligible 529 savings account; and
156 (f) information about how to apply for the program.
157 (2) (a) To participate in the program, a qualifying individual shall complete annually an
158 online application that includes:
159 (i) a means for a qualifying individual to sign the information release described in
160 Subsection (2)(b);
161 (ii) the amount of the federal earned income tax credit that the qualifying individual
162 was eligible for and claimed for the previous taxable year;
163 (iii) the account number of any of the qualifying individual's eligible 529 savings
164 accounts;
165 (iv) the amount of deposit into one or more of the qualifying individual's eligible 529
166 savings accounts during the calendar year in which the application is made;
167 (v) the allocation of the match among the qualifying individual's eligible 529 savings
168 accounts; and
169 (vi) any other information required by the department, the plan, or the commission to
170 administer the program.
171 (b) The department, the plan, and the commission shall develop an information release
172 that directs and allows:
173 (i) the department to report to the plan:
174 (A) the name and identifying information of the qualifying individual;
175 (B) contact information for the qualifying individual; and
176 (C) the name of the account owner, the name of the beneficiary, and the account
177 number of the eligible 529 savings account;
178 (ii) the plan to report to the department:
179 (A) the name of the beneficiary for each eligible 529 savings account into which a
180 deposit was made during the calendar year; and
181 (B) the amount of deposit made into each eligible 529 savings account for the calendar
182 year;
183 (iii) the department to disclose to the commission, the name and identifying
184 information of the qualifying individual if the plan lists the qualifying individual on the report
185 described in Section 53B-8a-302; and
186 (iv) the commission to disclose to the department, the amount of federal earned income
187 tax credit that the qualifying individual claimed for a taxable year.
188 (3) (a) The department shall provide to the plan the information described in
189 Subsection (2)(b)(i) for each qualifying individual that the department determines completes
190 the application requirements described in Subsection (2).
191 (b) The department shall provide the information described in Subsection (3)(a):
192 (i) in a single report; and
193 (ii) with information about which calendar year the department requests a report.
194 (4) (a) The department may provide to the commission the information described in
195 Subsection (2)(b)(iii) for each qualifying individual that the plan lists on the report described in
196 Section 53B-8a-302.
197 (b) The department shall provide the information described in Subsection (4)(a) in a
198 single report.
199 (5) The department, the plan, and the commission shall provide for the security and
200 maintenance of confidentiality of any information shared under an information release.
201 (6) (a) The department shall determine whether an applicant for the program:
202 (i) is a qualifying individual; and
203 (ii) meets the program requirements described in this section.
204 (b) An applicant may not appeal the department's determination that the applicant is
205 not a qualifying individual.
206 (c) An applicant may reapply if the department later identifies the applicant as a
207 qualifying individual.
208 Section 5. Section 35A-9-605 is enacted to read:
209 35A-9-605. Payment of match.
210 (1) Subject to the other provisions of this section, the department shall transfer from
211 the Earned Income and Education Savings Incentive Restricted Account to the plan the amount
212 of each qualifying individual's match.
213 (2) The department shall send with the transfer described in Subsection (1), for each
214 qualifying individual that is receiving a match:
215 (a) the amount of the match for the qualifying individual;
216 (b) the qualifying individual's allocation of the match among eligible 529 savings
217 accounts; and
218 (c) for each eligible 529 savings account into which the qualifying individual allocates
219 the match:
220 (i) the name of the qualifying individual who is the account owner;
221 (ii) the name of the beneficiary; and
222 (iii) the account number.
223 Section 6. Section 35A-9-606 is enacted to read:
224 35A-9-606. Reporting to the Legislature.
225 (1) On or before October 1, the department and the plan shall report electronically to
226 the Economic Development and Workforce Services Interim Committee and the Social
227 Services Appropriations Subcommittee.
228 (2) The department's report shall include for the previous fiscal year:
229 (a) the number of qualifying individuals to whom the department provides notice of the
230 program;
231 (b) the number of applications for the program;
232 (c) the number of applications for the program from qualifying individuals;
233 (d) the number of qualifying individuals participating in the program;
234 (e) the number of eligible 529 savings accounts that receive a match; and
235 (f) the total dollar amount provided as a match.
236 (3) The plan's report shall include the aggregate average balance in eligible 529 savings
237 accounts.
238 Section 7. Section 53B-8a-301 is enacted to read:
239
240 53B-8a-301. Definitions.
241 As used in this part:
242 (1) "Department" means the Department of Workforce Services, created in Section
243 35A-1-103.
244 (2) "Match" means the same as that term is defined in Section 35A-9-601.
245 (3) "Qualifying individual" means the same as that term is defined in Section
246 35A-9-601, except that the term is limited to individuals for whom the department sends
247 information in accordance with Subsection 35A-9-604(3).
248 Section 8. Section 53B-8a-302 is enacted to read:
249 53B-8a-302. Report of information to Department of Workforce Services.
250 Within 30 days of receiving the report described in Subsection 35A-9-604(3), the plan
251 shall provide an electronic report to the department that lists the total amount of deposits:
252 (1) during the calendar year for which the department makes the request; and
253 (2) for each 529 savings account of which a qualifying individual is an account owner.
254 Section 9. Section 53B-8a-303 is enacted to read:
255 53B-8a-303. Deposit of match.
256 (1) The plan shall deposit a match from the Earned Income and Education Savings
257 Incentive Restricted Account, created in Section 35A-9-602, into an account in accordance
258 with the provisions of Section 35A-9-605.
259 (2) If, upon receiving a transfer described in Subsection (1), the plan determines that
260 the 529 savings account into which the plan is to deposit the match has been closed, the plan
261 shall return the match to the department.
262 (3) The plan shall send the department an electronic receipt of the match deposits.
263 Section 10. Section 59-1-403 is amended to read:
264 59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
265 (1) (a) Any of the following may not divulge or make known in any manner any
266 information gained by that person from any return filed with the commission:
267 (i) a tax commissioner;
268 (ii) an agent, clerk, or other officer or employee of the commission; or
269 (iii) a representative, agent, clerk, or other officer or employee of any county, city, or
270 town.
271 (b) An official charged with the custody of a return filed with the commission is not
272 required to produce the return or evidence of anything contained in the return in any action or
273 proceeding in any court, except:
274 (i) in accordance with judicial order;
275 (ii) on behalf of the commission in any action or proceeding under:
276 (A) this title; or
277 (B) other law under which persons are required to file returns with the commission;
278 (iii) on behalf of the commission in any action or proceeding to which the commission
279 is a party; or
280 (iv) on behalf of any party to any action or proceeding under this title if the report or
281 facts shown by the return are directly involved in the action or proceeding.
282 (c) Notwithstanding Subsection (1)(b), a court may require the production of, and may
283 admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
284 pertinent to the action or proceeding.
285 (2) This section does not prohibit:
286 (a) a person or that person's duly authorized representative from receiving a copy of
287 any return or report filed in connection with that person's own tax;
288 (b) the publication of statistics as long as the statistics are classified to prevent the
289 identification of particular reports or returns; and
290 (c) the inspection by the attorney general or other legal representative of the state of the
291 report or return of any taxpayer:
292 (i) who brings action to set aside or review a tax based on the report or return;
293 (ii) against whom an action or proceeding is contemplated or has been instituted under
294 this title; or
295 (iii) against whom the state has an unsatisfied money judgment.
296 (3) (a) Notwithstanding Subsection (1) and for purposes of administration, the
297 commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative
298 Rulemaking Act, provide for a reciprocal exchange of information with:
299 (i) the United States Internal Revenue Service; or
300 (ii) the revenue service of any other state.
301 (b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
302 corporate franchise tax, the commission may by rule, made in accordance with Title 63G,
303 Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and
304 other written statements with the federal government, any other state, any of the political
305 subdivisions of another state, or any political subdivision of this state, except as limited by
306 Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal
307 government grant substantially similar privileges to this state.
308 (c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
309 corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,
310 Utah Administrative Rulemaking Act, provide for the issuance of information concerning the
311 identity and other information of taxpayers who have failed to file tax returns or to pay any tax
312 due.
313 (d) Notwithstanding Subsection (1), the commission shall provide to the director of the
314 Division of Environmental Response and Remediation, as defined in Section 19-6-402, as
315 requested by the director of the Division of Environmental Response and Remediation, any
316 records, returns, or other information filed with the commission under Chapter 13, Motor and
317 Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program
318 participation fee.
319 (e) Notwithstanding Subsection (1), at the request of any person the commission shall
320 provide that person sales and purchase volume data reported to the commission on a report,
321 return, or other information filed with the commission under:
322 (i) Chapter 13, Part 2, Motor Fuel; or
323 (ii) Chapter 13, Part 4, Aviation Fuel.
324 (f) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,
325 as defined in Section 59-22-202, the commission shall report to the manufacturer:
326 (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
327 manufacturer and reported to the commission for the previous calendar year under Section
328 59-14-407; and
329 (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
330 manufacturer for which a tax refund was granted during the previous calendar year under
331 Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v).
332 (g) Notwithstanding Subsection (1), the commission shall notify manufacturers,
333 distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
334 from selling cigarettes to consumers within the state under Subsection 59-14-210(2).
335 (h) Notwithstanding Subsection (1), the commission may:
336 (i) provide to the Division of Consumer Protection within the Department of
337 Commerce and the attorney general data:
338 (A) reported to the commission under Section 59-14-212; or
339 (B) related to a violation under Section 59-14-211; and
340 (ii) upon request, provide to any person data reported to the commission under
341 Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
342 (i) Notwithstanding Subsection (1), the commission shall, at the request of a committee
343 of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of
344 Management and Budget, provide to the committee or office the total amount of revenues
345 collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the
346 time period specified by the committee or office.
347 (j) Notwithstanding Subsection (1), the commission shall make the directory required
348 by Section 59-14-603 available for public inspection.
349 (k) Notwithstanding Subsection (1), the commission may share information with
350 federal, state, or local agencies as provided in Subsection 59-14-606(3).
351 (l) (i) Notwithstanding Subsection (1), the commission shall provide the Office of
352 Recovery Services within the Department of Human Services any relevant information
353 obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer
354 who has become obligated to the Office of Recovery Services.
355 (ii) The information described in Subsection (3)(l)(i) may be provided by the Office of
356 Recovery Services to any other state's child support collection agency involved in enforcing
357 that support obligation.
358 (m) (i) Notwithstanding Subsection (1), upon request from the state court
359 administrator, the commission shall provide to the state court administrator, the name, address,
360 telephone number, county of residence, and social security number on resident returns filed
361 under Chapter 10, Individual Income Tax Act.
362 (ii) The state court administrator may use the information described in Subsection
363 (3)(m)(i) only as a source list for the master jury list described in Section 78B-1-106.
364 (n) (i) As used in this Subsection (3)(n):
365 (A) "GOED" means the Governor's Office of Economic Development created in
366 Section 63N-1-201.
367 (B) "Income tax information" means information gained by the commission that is
368 required to be attached to or included in a return filed with the commission under Chapter 7,
369 Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act.
370 (C) "Other tax information" means information gained by the commission that is
371 required to be attached to or included in a return filed with the commission except for a return
372 filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual
373 Income Tax Act.
374 (D) "Tax information" means income tax information or other tax information.
375 (ii) (A) Notwithstanding Subsection (1) and except as provided in Subsection
376 (3)(n)(ii)(B) or (C), the commission shall at the request of GOED provide to GOED all income
377 tax information.
378 (B) For purposes of a request for income tax information made under Subsection
379 (3)(n)(ii)(A), GOED may not request and the commission may not provide to GOED a person's
380 address, name, social security number, or taxpayer identification number.
381 (C) In providing income tax information to GOED, the commission shall in all
382 instances protect the privacy of a person as required by Subsection (3)(n)(ii)(B).
383 (iii) (A) Notwithstanding Subsection (1) and except as provided in Subsection
384 (3)(n)(iii)(B), the commission shall at the request of GOED provide to GOED other tax
385 information.
386 (B) Before providing other tax information to GOED, the commission shall redact or
387 remove any name, address, social security number, or taxpayer identification number.
388 (iv) GOED may provide tax information received from the commission in accordance
389 with this Subsection (3)(n) only:
390 (A) as a fiscal estimate, fiscal note information, or statistical information; and
391 (B) if the tax information is classified to prevent the identification of a particular
392 return.
393 (v) (A) A person may not request tax information from GOED under Title 63G,
394 Chapter 2, Government Records Access and Management Act, or this section, if GOED
395 received the tax information from the commission in accordance with this Subsection (3)(n).
396 (B) GOED may not provide to a person that requests tax information in accordance
397 with Subsection (3)(n)(v)(A) any tax information other than the tax information GOED
398 provides in accordance with Subsection (3)(n)(iv).
399 (o) Notwithstanding Subsection (1), the commission may provide to the governing
400 board of the agreement or a taxing official of another state, the District of Columbia, the United
401 States, or a territory of the United States:
402 (i) the following relating to an agreement sales and use tax:
403 (A) information contained in a return filed with the commission;
404 (B) information contained in a report filed with the commission;
405 (C) a schedule related to Subsection (3)(o)(i)(A) or (B); or
406 (D) a document filed with the commission; or
407 (ii) a report of an audit or investigation made with respect to an agreement sales and
408 use tax.
409 (p) Notwithstanding Subsection (1), the commission may provide information
410 concerning a taxpayer's state income tax return or state income tax withholding information to
411 the Driver License Division if the Driver License Division:
412 (i) requests the information; and
413 (ii) provides the commission with a signed release form from the taxpayer allowing the
414 Driver License Division access to the information.
415 (q) Notwithstanding Subsection (1), the commission shall provide to the Utah
416 Communications Authority, or a division of the Utah Communications Authority, the
417 information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
418 63H-7a-502.
419 (r) Notwithstanding Subsection (1), the commission shall provide to the Utah
420 Educational Savings Plan information related to a resident or nonresident individual's
421 contribution to a Utah Educational Savings Plan account as designated on the resident or
422 nonresident's individual income tax return as provided under Section 59-10-1313.
423 (s) Notwithstanding Subsection (1), for the purpose of verifying eligibility under
424 Sections 26-18-2.5 and 26-40-105, the commission shall provide an eligibility worker with the
425 Department of Health or its designee with the adjusted gross income of an individual if:
426 (i) an eligibility worker with the Department of Health or its designee requests the
427 information from the commission; and
428 (ii) the eligibility worker has complied with the identity verification and consent
429 provisions of Sections 26-18-2.5 and 26-40-105.
430 (t) Notwithstanding Subsection (1), the commission may provide to a county, as
431 determined by the commission, information declared on an individual income tax return in
432 accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption
433 authorized under Section 59-2-103.
434 (u) Notwithstanding Subsection (1), the commission shall provide a report regarding
435 any access line provider that is over 90 days delinquent in payment to the commission of
436 amounts the access line provider owes under Title 69, Chapter 2, Part 4, 911 Emergency
437 Service Charges, to:
438 (i) the board of the Utah Communications Authority created in Section 63H-7a-201;
439 and
440 (ii) the Public Utilities, Energy, and Technology Interim Committee.
441 (v) Notwithstanding Subsection (1), the commission shall provide the Department of
442 Environmental Quality a report on the amount of tax paid by a radioactive waste facility for the
443 previous calendar year under Section 59-24-103.5.
444 (w) Notwithstanding Subsection (1), the commission may, upon request, provide to the
445 Department of Workforce Services any information received under Chapter 10, Part 4,
446 Withholding of Tax, that is relevant to the duties of the Department of Workforce Services.
447 (x) Notwithstanding Subsection (1), the commission shall provide to the Department of
448 Workforce Services, as soon as practicable, the amount of any federal earned income tax credit
449 that an individual claimed and is entitled to claim if:
450 (i) the Department of Workforce Services requests this information; and
451 (ii) the individual has completed the information release described in Section
452 35A-9-604.
453 (4) (a) Each report and return shall be preserved for at least three years.
454 (b) After the three-year period provided in Subsection (4)(a) the commission may
455 destroy a report or return.
456 (5) (a) Any individual who violates this section is guilty of a class A misdemeanor.
457 (b) If the individual described in Subsection (5)(a) is an officer or employee of the
458 state, the individual shall be dismissed from office and be disqualified from holding public
459 office in this state for a period of five years thereafter.
460 (c) Notwithstanding Subsection (5)(a) or (b), GOED, when requesting information in
461 accordance with Subsection (3)(n)(iii), or an individual who requests information in
462 accordance with Subsection (3)(n)(v):
463 (i) is not guilty of a class A misdemeanor; and
464 (ii) is not subject to:
465 (A) dismissal from office in accordance with Subsection (5)(b); or
466 (B) disqualification from holding public office in accordance with Subsection (5)(b).
467 (6) Except as provided in Section 59-1-404, this part does not apply to the property tax.
468 Section 11. Section 63I-1-235 is amended to read:
469 63I-1-235. Repeal dates, Title 35A.
470 (1) Subsection 35A-4-312(5)(p) is repealed July 1, 2019.
471 (2) Title 35A, Chapter 8, Part 22, Commission on Housing Affordability, is repealed
472 July 1, 2023.
473 (3) Section 35A-9-501 is repealed January 1, 2021.
474 (4) Title 35A, Chapter 9, Part 6, Earned Income and Education Savings Incentive
475 Program, is repealed July 1, 2025.
476 Section 12. Section 63I-1-253 is amended to read:
477 63I-1-253. Repeal dates, Titles 53 through 53G.
478 The following provisions are repealed on the following dates:
479 [
480 [
481 (1) Title 53B, Chapter 8a, Part 3, Earned Income and Education Savings Incentive
482 Program, is repealed July 1, 2025.
483 [
484 [
485 [
486 [
487 2020.
488 [
489 from the Land Exchange Distribution Account to the Geological Survey for test wells, other
490 hydrologic studies, and air quality monitoring in the West Desert, is repealed July 1, 2020.
491 [
492 [
493 [
494 [
495 Education State Plan Pilot Program, is repealed July 1, 2022.
496 [
497 [
498 [
499 Section 13. Section 63I-1-259 is amended to read:
500 63I-1-259. Repeal dates, Title 59.
501 (1) Section 59-1-213.1 is repealed [
502 (2) Section 59-1-213.2 is repealed [
503 (3) Subsection 59-1-403(3)(x), which authorizes the State Tax Commission to provide
504 to the Department of Workforce Services the amount of any federal earned income tax credit, is
505 repealed July 1, 2026.
506 [
507 State Tax Commission to an employee on the interpretation or application of a law, is repealed
508 [
509 [
510 on the provision of guidance by the State Tax Commission to an employee on the interpretation
511 or application of a law, is repealed [
512 [
513 [
514 [
515 [
516 [
517 1, 2023.
518 Section 14. Effective date.
519 This bill takes effect on July 1, 2019.