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7 LONG TITLE
8 General Description:
9 This bill modifies the Individual Income Tax Act by enacting a tax credit for certain
10 education employee school safety expenses.
11 Highlighted Provisions:
12 This bill:
13 ▸ provides definitions; and
14 ▸ enacts a refundable individual income tax credit that an eligible education employee
15 may claim for certain school safety training or equipment expenses.
16 Money Appropriated in this Bill:
17 None
18 Other Special Clauses:
19 This bill provides a special effective date.
20 Utah Code Sections Affected:
21 ENACTS:
22 59-10-1113, Utah Code Annotated 1953
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24 Be it enacted by the Legislature of the state of Utah:
25 Section 1. Section 59-10-1113 is enacted to read:
26 59-10-1113. Refundable tax credit for school safety training or equipment
27 expenses.
28 (1) As used in this section:
29 (a) "Eligible education employee" means an individual that is employed at:
30 (i) an institution of higher education described in Section 53B-1-102; or
31 (ii) a public school that provides education for kindergarten, elementary, or secondary
32 school students.
33 (b) (i) "School safety training or equipment expenses" means expenses paid or incurred
34 by an eligible education employee for equipment or training that aids the eligible education
35 employee in:
36 (A) school safety and crisis preparedness planning;
37 (B) school emergency preparedness planning; or
38 (C) the prevention of active assailant incidents on school premises.
39 (ii) "School safety training or equipment expenses" includes:
40 (A) lock-down devices;
41 (B) door safety equipment;
42 (C) alarm and detectors;
43 (D) emergency and trauma kits;
44 (E) safety gates;
45 (F) safety hallway mirrors;
46 (G) personal protective equipment;
47 (H) firearms and firearms equipment;
48 (I) fees for concealed firearm permits;
49 (J) firearms training;
50 (K) discretionary shooting training;
51 (L) training on the prevention of active assailant incidents on school premises;
52 (M) training on defensive tactics;
53 (N) training on legal issues relating to school safety and crisis preparedness planning;
54 and
55 (O) other self-defense equipment or tools.
56 (2) A claimant who is an eligible education employee may claim a refundable tax
57 credit in an amount equal to the lesser of:
58 (a) the product of:
59 (i) the total amount that the eligible education employee pays for school safety training
60 or equipment expenses during the taxable year; and
61 (ii) the percentage described in Subsection 59-10-104(2); or
62 (b) $100.
63 Section 2. Effective date.
64 This bill takes effect for a taxable year beginning on or after January 1, 2021.