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7 LONG TITLE
8 Committee Note:
9 The Economic Development and Workforce Services Interim Committee recommended
10 this bill.
11 Legislative Vote: 11 voting for 0 voting against 5 absent
12 General Description:
13 This bill creates the Earned Income and Education Savings Incentive Program.
14 Highlighted Provisions:
15 This bill:
16 ▸ defines terms;
17 ▸ creates the Earned Income and Education Savings Incentive Program (the program),
18 including:
19 • providing a process for an individual identified by the Department of Workforce
20 Services as experiencing intergenerational poverty to receive a state match of
21 deposits into certain 529 savings accounts;
22 • providing for the sharing of information between the Department of Workforce
23 Services, the Utah Educational Savings Plan, and the State Tax Commission;
24 and
25 • requiring the Department of Workforce Services and the Utah Educational
26 Savings Plan to provide information about the program to the Legislature; and
27 ▸ sets a termination date for the program but requires legislative review before the
28 termination date to determine whether the Legislature should extend the program.
29 Money Appropriated in this Bill:
30 None
31 Other Special Clauses:
32 This bill provides a special effective date.
33 Utah Code Sections Affected:
34 AMENDS:
35 59-1-403, as last amended by Laws of Utah 2019, Chapter 61
36 63I-1-235, as last amended by Laws of Utah 2019, Chapters 89 and 246
37 63I-1-253, as last amended by Laws of Utah 2019, Chapters 90, 136, 166, 173, 246,
38 325, 344 and last amended by Coordination Clause, Laws of Utah 2019, Chapter
39 246
40 63I-1-259, as last amended by Laws of Utah 2019, Chapters 29 and 479
41 ENACTS:
42 35A-9-601, Utah Code Annotated 1953
43 35A-9-602, Utah Code Annotated 1953
44 35A-9-603, Utah Code Annotated 1953
45 35A-9-604, Utah Code Annotated 1953
46 35A-9-605, Utah Code Annotated 1953
47 35A-9-606, Utah Code Annotated 1953
48 53B-8a-301, Utah Code Annotated 1953
49 53B-8a-302, Utah Code Annotated 1953
50 53B-8a-303, Utah Code Annotated 1953
51
52 Be it enacted by the Legislature of the state of Utah:
53 Section 1. Section 35A-9-601 is enacted to read:
54
55 35A-9-601. Definitions.
56 As used in this part:
57 (1) "529 savings account" means a tax-advantaged method of saving for higher
58 education costs that:
59 (a) meets the requirements of Section 529, Internal Revenue Code; and
60 (b) is managed by the plan.
61 (2) "Beneficiary" means the individual designated:
62 (a) in a 529 savings account agreement between a person, an estate, or a trust and the
63 plan; and
64 (b) to benefit from the amount saved in a 529 savings account.
65 (3) "Commission" means the State Tax Commission.
66 (4) "Deposit" means the payment of money from a source other than a match.
67 (5) "Eligible 529 savings account" means a 529 savings account for which:
68 (a) a qualifying individual is the account owner; and
69 (b) a qualifying individual or a minor dependent of a qualifying individual is a
70 beneficiary.
71 (6) "Federal earned income tax credit" means the federal earned income tax credit:
72 (a) described in Section 32, Internal Revenue Code; and
73 (b) that a qualifying individual claims and is eligible to claim on the federal income tax
74 return for the taxable year.
75 (7) "Higher education costs" means qualified higher education expenses as defined in
76 Section 529, Internal Revenue Code.
77 (8) "Match" means the monetary amount described in Subsection 35A-9-603(2).
78 (9) "Minor dependent" means an individual under the age of 19 for whom a qualifying
79 individual can claim a tax credit under Section 24, Internal Revenue Code, on the qualifying
80 individual's federal income tax return for the taxable year.
81 (10) "Plan" means the Utah Educational Savings Plan created in Section 53B-8a-103.
82 (11) "Program" means the Earned Income and Education Savings Incentive Program
83 created in Section 35A-9-603.
84 (12) "Qualifying individual" means an individual who the department identifies as
85 experiencing intergenerational poverty and who has not been disqualified from participating in
86 the program for overclaiming a match in a previous year.
87 Section 2. Section 35A-9-602 is enacted to read:
88 35A-9-602. Earned Income and Education Savings Incentive Restricted Account.
89 (1) There is created a restricted account within the General Fund to be known as the
90 Earned Income and Education Savings Incentive Restricted Account.
91 (2) The department shall administer the restricted account for the purposes described in
92 this part.
93 (3) The state treasurer shall invest the money in the restricted account according to the
94 procedures and requirements of Title 51, Chapter 7, State Money Management Act, except that
95 interest and other earnings derived from the restricted account shall be deposited into the
96 restricted account.
97 (4) The restricted account shall be funded by:
98 (a) appropriations made to the account by the Legislature; and
99 (b) private donations, grants, gifts, bequests, or money made available from any other
100 source to implement this part.
101 (5) Subject to appropriation, the department:
102 (a) shall use restricted account money for the program; and
103 (b) may use a portion of the restricted account money for administration of the
104 program.
105 Section 3. Section 35A-9-603 is enacted to read:
106 35A-9-603. Earned Income and Education Savings Incentive Program.
107 (1) (a) There is created the Earned Income and Education Savings Incentive Program to
108 provide an annual monetary match to eligible 529 savings accounts.
109 (b) The department shall implement the program as early as is practicable, but the
110 department shall begin accepting applications for the program no later than January 1, 2021.
111 (2) (a) For each qualifying individual that meets the requirements of Subsection (3), the
112 state shall match, during a calendar year, the amount of a deposit into one or more of the
113 qualifying individual's eligible 529 savings accounts up to the lesser of:
114 (i) 10% of the amount that the qualifying individual claims and is entitled to claim as a
115 federal earned income tax credit for the previous taxable year; and
116 (ii) $300.
117 (b) The amount in Subsection (2)(a) is the maximum match amount per family per
118 calendar year.
119 (c) (i) Except as provided in Subsections (2)(c)(ii) and (iii), the match rate is $1 for
120 each $1 deposit.
121 (ii) In a fiscal year where the balance of money in the restricted account is insufficient
122 to sustain a $1 for each $1 deposit match rate, the department shall reduce the amount of each
123 match proportionately.
124 (iii) (A) Subject to Subsection (2)(c)(iii)(B), in a fiscal year when the balance of the
125 money in the restricted account exceeds the amount needed for a $1 for each $1 deposit match
126 rate, the department shall increase the amount of each match proportionately.
127 (B) If a qualifying individual's proportionate share under Subsection (2)(c)(iii)(A) is
128 greater than the amount allowed under Subsections (2)(a) and (b), the qualifying individual
129 shall receive the amount allowed under Subsections (2)(a) and (b).
130 (3) To participate in the program, a qualifying individual shall:
131 (a) apply with the department in accordance with Section 35A-9-604;
132 (b) claim and receive a federal earned income tax credit on the qualifying individual's
133 federal income tax return for the previous taxable year; and
134 (c) during the calendar year for which the qualifying individual applies to participate in
135 the program, be the account owner of one or more eligible 529 savings accounts into which a
136 deposit was made.
137 (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
138 department may make rules governing:
139 (a) administration of the program;
140 (b) after consulting with the plan, additional information to request in the application
141 for the program; and
142 (c) sanctions for mistakes or errors in reporting the amount of a federal earned income
143 tax credit that result in an overpayment of a match, which may include:
144 (i) for good faith errors:
145 (A) a request for reimbursement; or
146 (B) other reconciliation of funds; and
147 (ii) for errors that are not made in good faith:
148 (A) a request for reimbursement; or
149 (B) disqualification from participation in the program.
150 Section 4. Section 35A-9-604 is enacted to read:
151 35A-9-604. Application for program.
152 (1) The department shall provide to each qualifying individual:
153 (a) notice of the program;
154 (b) information about the benefits of participating in the program;
155 (c) information explaining that participation in the program requires that the qualifying
156 individual:
157 (i) apply for the program in accordance with this section;
158 (ii) be eligible for and claim a federal earned income tax credit for the taxable year
159 before the year in which the qualifying individual applies for the program;
160 (iii) own one or more eligible 529 savings accounts into which a deposit is made
161 during the same year for which the qualifying individual applies for the program; and
162 (iv) sign an information release;
163 (d) information about how to claim a federal earned income tax credit;
164 (e) information about how to open an eligible 529 savings account; and
165 (f) information about how to apply for the program.
166 (2) (a) To participate in the program, a qualifying individual shall complete annually an
167 online application that includes:
168 (i) a means for a qualifying individual to sign the information release described in
169 Subsection (2)(b);
170 (ii) the amount of the federal earned income tax credit that the qualifying individual
171 was eligible for and claimed for the previous taxable year;
172 (iii) the name of the account owner, the name of the beneficiary, and the account
173 number of any of the qualifying individual's eligible 529 savings accounts;
174 (iv) the amount of deposit into one or more of the qualifying individual's eligible 529
175 savings accounts during the calendar year in which the application is made;
176 (v) the allocation of the match among the qualifying individual's eligible 529 savings
177 accounts; and
178 (vi) any other information required by the department, the plan, or the commission to
179 administer the program.
180 (b) The department, the plan, and the commission shall develop an information release
181 that directs and allows:
182 (i) the department to report to the plan:
183 (A) the name and identifying information of the qualifying individual;
184 (B) contact information for the qualifying individual; and
185 (C) the name of the account owner, the name of the beneficiary, and the account
186 number of any eligible 529 savings account;
187 (ii) the plan to report to the department:
188 (A) the account number, name of the account owner, and the name of the beneficiary
189 for each eligible 529 savings account into which a deposit was made during the calendar year;
190 and
191 (B) the amount of deposit made into each eligible 529 savings account for the calendar
192 year;
193 (iii) the department to disclose to the commission, if the plan lists the qualifying
194 individual on the report described in Section 53B-8a-302, the name and identifying information
195 of the qualifying individual; and
196 (iv) the commission to disclose to the department, the amount of federal earned income
197 tax credit that the qualifying individual claimed on the qualifying individual's federal income
198 tax return for a taxable year.
199 (3) (a) The department shall provide to the plan the information described in
200 Subsection (2)(b)(i) for each qualifying individual that the department determines completes
201 the application requirements described in Subsection (2).
202 (b) The department shall provide the information described in Subsection (3)(a):
203 (i) in a single report; and
204 (ii) with information about which calendar year the department requests a report under
205 Section 53B-8a-302.
206 (4) (a) The department may provide to the commission the information described in
207 Subsection (2)(b)(iii) for each qualifying individual that the plan lists on the report described in
208 Section 53B-8a-302.
209 (b) The department shall provide the information described in Subsection (4)(a):
210 (i) in a single report; and
211 (ii) with information about which calendar year the department requires a disclosure
212 under Subsection 59-1-403(3)(x).
213 (5) The department, the plan, and the commission shall provide for the security and
214 maintenance of confidentiality of any information shared under an information release.
215 (6) (a) The department shall determine whether an applicant for the program:
216 (i) is a qualifying individual; and
217 (ii) meets the program requirements described in this section.
218 (b) An applicant may not appeal the department's determination that the applicant is
219 not a qualifying individual.
220 (c) An applicant may reapply if the department later identifies the applicant as a
221 qualifying individual.
222 Section 5. Section 35A-9-605 is enacted to read:
223 35A-9-605. Payment of match.
224 (1) Subject to the other provisions of this section, the department shall transfer from
225 the Earned Income and Education Savings Incentive Restricted Account to the plan the amount
226 of each qualifying individual's match.
227 (2) The department shall send with the transfer described in Subsection (1), for each
228 qualifying individual that is receiving a match:
229 (a) the amount of the match for the qualifying individual;
230 (b) the qualifying individual's allocation of the match among eligible 529 savings
231 accounts; and
232 (c) for each eligible 529 savings account into which the qualifying individual allocates
233 the match:
234 (i) the name of the qualifying individual who is the account owner;
235 (ii) the name of the beneficiary; and
236 (iii) the account number.
237 Section 6. Section 35A-9-606 is enacted to read:
238 35A-9-606. Reporting to the Legislature.
239 (1) On or before October 1, the department and the plan shall report electronically to
240 the Economic Development and Workforce Services Interim Committee and the Social
241 Services Appropriations Subcommittee.
242 (2) The department's report shall include for the previous fiscal year:
243 (a) the number of qualifying individuals to whom the department provides notice of the
244 program;
245 (b) the number of applications for the program;
246 (c) the number of applications for the program from qualifying individuals;
247 (d) the number of qualifying individuals participating in the program;
248 (e) the number of eligible 529 savings accounts that receive a match; and
249 (f) the total dollar amount provided as a match.
250 (3) The plan's report shall include the aggregate average balance in eligible 529 savings
251 accounts.
252 Section 7. Section 53B-8a-301 is enacted to read:
253
254 53B-8a-301. Definitions.
255 As used in this part:
256 (1) "529 savings account" means the same as that term is defined in Section
257 35A-9-601.
258 (2) "Department" means the Department of Workforce Services, created in Section
259 35A-1-103.
260 (3) "Match" means the same as that term is defined in Section 35A-9-601.
261 (4) "Qualifying individual" means the same as that term is defined in Section
262 35A-9-601, except that the term is limited to individuals for whom the department sends
263 information in accordance with Subsection 35A-9-604(3).
264 Section 8. Section 53B-8a-302 is enacted to read:
265 53B-8a-302. Report of information to Department of Workforce Services.
266 Within 30 days of receiving the report described in Subsection 35A-9-604(3), the plan
267 shall provide an electronic report to the department that lists the:
268 (1) total amount of deposits:
269 (a) during the calendar year for which the department makes the request; and
270 (b) for each 529 savings account of which a qualifying individual is an account owner;
271 and
272 (2) the account number and the name of the beneficiary for each 529 savings account:
273 (a) into which a deposit was made; and
274 (b) for which a qualifying individual is an account owner.
275 Section 9. Section 53B-8a-303 is enacted to read:
276 53B-8a-303. Deposit of match.
277 (1) The plan shall deposit a match from the Earned Income and Education Savings
278 Incentive Restricted Account, created in Section 35A-9-602, into a 529 savings account in
279 accordance with the provisions of Section 35A-9-605.
280 (2) If, upon receiving a transfer described in Subsection (1), the plan determines that
281 the 529 savings account into which the plan is to deposit the match has been closed, the plan
282 shall return the match to the department.
283 (3) The plan shall send the department an electronic receipt of the match deposits.
284 Section 10. Section 59-1-403 is amended to read:
285 59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
286 (1) (a) Any of the following may not divulge or make known in any manner any
287 information gained by that person from any return filed with the commission:
288 (i) a tax commissioner;
289 (ii) an agent, clerk, or other officer or employee of the commission; or
290 (iii) a representative, agent, clerk, or other officer or employee of any county, city, or
291 town.
292 (b) An official charged with the custody of a return filed with the commission is not
293 required to produce the return or evidence of anything contained in the return in any action or
294 proceeding in any court, except:
295 (i) in accordance with judicial order;
296 (ii) on behalf of the commission in any action or proceeding under:
297 (A) this title; or
298 (B) other law under which persons are required to file returns with the commission;
299 (iii) on behalf of the commission in any action or proceeding to which the commission
300 is a party; or
301 (iv) on behalf of any party to any action or proceeding under this title if the report or
302 facts shown by the return are directly involved in the action or proceeding.
303 (c) Notwithstanding Subsection (1)(b), a court may require the production of, and may
304 admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
305 pertinent to the action or proceeding.
306 (2) This section does not prohibit:
307 (a) a person or that person's duly authorized representative from receiving a copy of
308 any return or report filed in connection with that person's own tax;
309 (b) the publication of statistics as long as the statistics are classified to prevent the
310 identification of particular reports or returns; and
311 (c) the inspection by the attorney general or other legal representative of the state of the
312 report or return of any taxpayer:
313 (i) who brings action to set aside or review a tax based on the report or return;
314 (ii) against whom an action or proceeding is contemplated or has been instituted under
315 this title; or
316 (iii) against whom the state has an unsatisfied money judgment.
317 (3) (a) Notwithstanding Subsection (1) and for purposes of administration, the
318 commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative
319 Rulemaking Act, provide for a reciprocal exchange of information with:
320 (i) the United States Internal Revenue Service; or
321 (ii) the revenue service of any other state.
322 (b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
323 corporate franchise tax, the commission may by rule, made in accordance with Title 63G,
324 Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and
325 other written statements with the federal government, any other state, any of the political
326 subdivisions of another state, or any political subdivision of this state, except as limited by
327 Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal
328 government grant substantially similar privileges to this state.
329 (c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
330 corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,
331 Utah Administrative Rulemaking Act, provide for the issuance of information concerning the
332 identity and other information of taxpayers who have failed to file tax returns or to pay any tax
333 due.
334 (d) Notwithstanding Subsection (1), the commission shall provide to the director of the
335 Division of Environmental Response and Remediation, as defined in Section 19-6-402, as
336 requested by the director of the Division of Environmental Response and Remediation, any
337 records, returns, or other information filed with the commission under Chapter 13, Motor and
338 Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program
339 participation fee.
340 (e) Notwithstanding Subsection (1), at the request of any person the commission shall
341 provide that person sales and purchase volume data reported to the commission on a report,
342 return, or other information filed with the commission under:
343 (i) Chapter 13, Part 2, Motor Fuel; or
344 (ii) Chapter 13, Part 4, Aviation Fuel.
345 (f) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,
346 as defined in Section 59-22-202, the commission shall report to the manufacturer:
347 (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
348 manufacturer and reported to the commission for the previous calendar year under Section
349 59-14-407; and
350 (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
351 manufacturer for which a tax refund was granted during the previous calendar year under
352 Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v).
353 (g) Notwithstanding Subsection (1), the commission shall notify manufacturers,
354 distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
355 from selling cigarettes to consumers within the state under Subsection 59-14-210(2).
356 (h) Notwithstanding Subsection (1), the commission may:
357 (i) provide to the Division of Consumer Protection within the Department of
358 Commerce and the attorney general data:
359 (A) reported to the commission under Section 59-14-212; or
360 (B) related to a violation under Section 59-14-211; and
361 (ii) upon request, provide to any person data reported to the commission under
362 Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
363 (i) Notwithstanding Subsection (1), the commission shall, at the request of a committee
364 of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of
365 Management and Budget, provide to the committee or office the total amount of revenues
366 collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the
367 time period specified by the committee or office.
368 (j) Notwithstanding Subsection (1), the commission shall make the directory required
369 by Section 59-14-603 available for public inspection.
370 (k) Notwithstanding Subsection (1), the commission may share information with
371 federal, state, or local agencies as provided in Subsection 59-14-606(3).
372 (l) (i) Notwithstanding Subsection (1), the commission shall provide the Office of
373 Recovery Services within the Department of Human Services any relevant information
374 obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer
375 who has become obligated to the Office of Recovery Services.
376 (ii) The information described in Subsection (3)(l)(i) may be provided by the Office of
377 Recovery Services to any other state's child support collection agency involved in enforcing
378 that support obligation.
379 (m) (i) Notwithstanding Subsection (1), upon request from the state court
380 administrator, the commission shall provide to the state court administrator, the name, address,
381 telephone number, county of residence, and social security number on resident returns filed
382 under Chapter 10, Individual Income Tax Act.
383 (ii) The state court administrator may use the information described in Subsection
384 (3)(m)(i) only as a source list for the master jury list described in Section 78B-1-106.
385 (n) (i) As used in this Subsection (3)(n):
386 (A) "GOED" means the Governor's Office of Economic Development created in
387 Section 63N-1-201.
388 (B) "Income tax information" means information gained by the commission that is
389 required to be attached to or included in a return filed with the commission under Chapter 7,
390 Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act.
391 (C) "Other tax information" means information gained by the commission that is
392 required to be attached to or included in a return filed with the commission except for a return
393 filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual
394 Income Tax Act.
395 (D) "Tax information" means income tax information or other tax information.
396 (ii) (A) Notwithstanding Subsection (1) and except as provided in Subsection
397 (3)(n)(ii)(B) or (C), the commission shall at the request of GOED provide to GOED all income
398 tax information.
399 (B) For purposes of a request for income tax information made under Subsection
400 (3)(n)(ii)(A), GOED may not request and the commission may not provide to GOED a person's
401 address, name, social security number, or taxpayer identification number.
402 (C) In providing income tax information to GOED, the commission shall in all
403 instances protect the privacy of a person as required by Subsection (3)(n)(ii)(B).
404 (iii) (A) Notwithstanding Subsection (1) and except as provided in Subsection
405 (3)(n)(iii)(B), the commission shall at the request of GOED provide to GOED other tax
406 information.
407 (B) Before providing other tax information to GOED, the commission shall redact or
408 remove any name, address, social security number, or taxpayer identification number.
409 (iv) GOED may provide tax information received from the commission in accordance
410 with this Subsection (3)(n) only:
411 (A) as a fiscal estimate, fiscal note information, or statistical information; and
412 (B) if the tax information is classified to prevent the identification of a particular
413 return.
414 (v) (A) A person may not request tax information from GOED under Title 63G,
415 Chapter 2, Government Records Access and Management Act, or this section, if GOED
416 received the tax information from the commission in accordance with this Subsection (3)(n).
417 (B) GOED may not provide to a person that requests tax information in accordance
418 with Subsection (3)(n)(v)(A) any tax information other than the tax information GOED
419 provides in accordance with Subsection (3)(n)(iv).
420 (o) Notwithstanding Subsection (1), the commission may provide to the governing
421 board of the agreement or a taxing official of another state, the District of Columbia, the United
422 States, or a territory of the United States:
423 (i) the following relating to an agreement sales and use tax:
424 (A) information contained in a return filed with the commission;
425 (B) information contained in a report filed with the commission;
426 (C) a schedule related to Subsection (3)(o)(i)(A) or (B); or
427 (D) a document filed with the commission; or
428 (ii) a report of an audit or investigation made with respect to an agreement sales and
429 use tax.
430 (p) Notwithstanding Subsection (1), the commission may provide information
431 concerning a taxpayer's state income tax return or state income tax withholding information to
432 the Driver License Division if the Driver License Division:
433 (i) requests the information; and
434 (ii) provides the commission with a signed release form from the taxpayer allowing the
435 Driver License Division access to the information.
436 (q) Notwithstanding Subsection (1), the commission shall provide to the Utah
437 Communications Authority, or a division of the Utah Communications Authority, the
438 information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
439 63H-7a-502.
440 (r) Notwithstanding Subsection (1), the commission shall provide to the Utah
441 Educational Savings Plan information related to a resident or nonresident individual's
442 contribution to a Utah Educational Savings Plan account as designated on the resident or
443 nonresident's individual income tax return as provided under Section 59-10-1313.
444 (s) Notwithstanding Subsection (1), for the purpose of verifying eligibility under
445 Sections 26-18-2.5 and 26-40-105, the commission shall provide an eligibility worker with the
446 Department of Health or its designee with the adjusted gross income of an individual if:
447 (i) an eligibility worker with the Department of Health or its designee requests the
448 information from the commission; and
449 (ii) the eligibility worker has complied with the identity verification and consent
450 provisions of Sections 26-18-2.5 and 26-40-105.
451 (t) Notwithstanding Subsection (1), the commission may provide to a county, as
452 determined by the commission, information declared on an individual income tax return in
453 accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption
454 authorized under Section 59-2-103.
455 (u) Notwithstanding Subsection (1), the commission shall provide a report regarding
456 any access line provider that is over 90 days delinquent in payment to the commission of
457 amounts the access line provider owes under Title 69, Chapter 2, Part 4, 911 Emergency
458 Service Charges, to the board of the Utah Communications Authority created in Section
459 63H-7a-201.
460 (v) Notwithstanding Subsection (1), the commission shall provide the Department of
461 Environmental Quality a report on the amount of tax paid by a radioactive waste facility for the
462 previous calendar year under Section 59-24-103.5.
463 (w) Notwithstanding Subsection (1), the commission may, upon request, provide to the
464 Department of Workforce Services any information received under Chapter 10, Part 4,
465 Withholding of Tax, that is relevant to the duties of the Department of Workforce Services.
466 (x) Notwithstanding Subsection (1), the commission shall provide to the Department of
467 Workforce Services, as soon as practicable, the amount of any federal earned income tax credit
468 that an individual claimed and is entitled to claim for the year requested by the Department of
469 Workforce Services if:
470 (i) the Department of Workforce Services requests this information; and
471 (ii) the commission has received the information release described in Section
472 35A-9-604.
473 (4) (a) Each report and return shall be preserved for at least three years.
474 (b) After the three-year period provided in Subsection (4)(a), the commission may
475 destroy a report or return.
476 (5) (a) Any individual who violates this section is guilty of a class A misdemeanor.
477 (b) If the individual described in Subsection (5)(a) is an officer or employee of the
478 state, the individual shall be dismissed from office and be disqualified from holding public
479 office in this state for a period of five years thereafter.
480 (c) Notwithstanding Subsection (5)(a) or (b), GOED, when requesting information in
481 accordance with Subsection (3)(n)(iii), or an individual who requests information in
482 accordance with Subsection (3)(n)(v):
483 (i) is not guilty of a class A misdemeanor; and
484 (ii) is not subject to:
485 (A) dismissal from office in accordance with Subsection (5)(b); or
486 (B) disqualification from holding public office in accordance with Subsection (5)(b).
487 (6) Except as provided in Section 59-1-404, this part does not apply to the property tax.
488 Section 11. Section 63I-1-235 is amended to read:
489 63I-1-235. Repeal dates, Title 35A.
490 (1) Subsection 35A-1-109(4)(c), related to the Talent Ready Utah Board, is repealed
491 January 1, 2023.
492 (2) Subsection 35A-4-312(5)(p), describing information that may be disclosed to the
493 federal Wage and Hour Division, is repealed July 1, 2022.
494 (3) Title 35A, Chapter 8, Part 22, Commission on Housing Affordability, is repealed
495 July 1, 2023.
496 (4) Section 35A-9-501 is repealed January 1, 2021.
497 (5) Title 35A, Chapter 9, Part 6, Earned Income and Education Savings Incentive
498 Program, is repealed July 1, 2026.
499 [
500 January 1, 2025.
501 Section 12. Section 63I-1-253 is amended to read:
502 63I-1-253. Repeal dates, Titles 53 through 53G.
503 The following provisions are repealed on the following dates:
504 (1) Subsection 53-6-203(1)(b)(ii), regarding being 19 years old at certification, is
505 repealed July 1, 2022.
506 (2) Subsection 53-13-104(6), regarding being 19 years old at certification, is repealed
507 July 1, 2022.
508 (3) Title 53B, Chapter 8a, Part 3, Earned Income and Education Savings Incentive
509 Program, is repealed July 1, 2026.
510 [
511 (5) In relation to the SafeUT and School Safety Commission, on January 1, 2023:
512 (a) Subsection 53B-17-1201(1), definition of "commission," is repealed;
513 (b) Section 53B-17-1203 is repealed;
514 (c) Subsection 53B-17-1204(2), which addresses the commission's coordination
515 activities, is repealed;
516 (d) Subsection 53B-17-1204(4)(a), the language that states "in accordance with the
517 method described in Subsection (4)(c)" is repealed; and
518 (e) Subsection 53B-17-1204(4)(c), which addresses the standard method for the
519 commission to charge a fee, is repealed.
520 [
521 [
522 [
523 2020.
524 [
525 from the Land Exchange Distribution Account to the Geological Survey for test wells, other
526 hydrologic studies, and air quality monitoring in the West Desert, is repealed July 1, 2020.
527 [
528 [
529 (a) in Subsection 53E-4-202(8), the language that states "by a standards review
530 committee and the recommendations of a standards review committee established under
531 Section 53E-4-203" is repealed; and
532 (b) Section 53E-4-203 is repealed.
533 [
534 [
535 [
536 [
537 [
538
539 [
540 [
541 [
542 [
543 [
544 [
545 Education State Plan Pilot Program, is repealed July 1, 2022.
546 [
547 (17) Section 53F-9-501 is repealed January 1, 2023.
548 (18) Subsections 53G-4-608(2)(b) and (4)(b), related to the Utah Seismic Safety
549 Commission, are repealed January 1, 2025.
550 (19) Subsection 53G-8-211(4), regarding referrals of a minor to court for a class C
551 misdemeanor, is repealed July 1, 2020.
552 Section 13. Section 63I-1-259 is amended to read:
553 63I-1-259. Repeal dates, Title 59.
554 (1) Section 59-1-213.1 is repealed [
555 (2) Section 59-1-213.2 is repealed [
556 (3) Subsection 59-1-403(3)(x), which authorizes the State Tax Commission to provide
557 to the Department of Workforce Services the amount of a federal earned income tax credit, is
558 repealed July 1, 2027.
559 [
560 State Tax Commission to an employee on the interpretation or application of a law, is repealed
561 [
562 [
563 on the provision of guidance by the State Tax Commission to an employee on the interpretation
564 or application of a law, is repealed [
565 [
566 [
567 [
568 [
569
570 (9) Title 59, Chapter 28, State Transient Room Tax Act, is repealed [
571 2023.
572 Section 14. Effective date.
573 This bill takes effect on July 1, 2020.