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7 LONG TITLE
8 General Description:
9 This bill creates the Education Savings Incentive Program.
10 Highlighted Provisions:
11 This bill:
12 ▸ defines terms;
13 ▸ creates the Education Savings Incentive Program (the program), including:
14 • providing a process for an individual identified by the Department of Workforce
15 Services as experiencing intergenerational poverty to receive a state match of
16 deposits into certain 529 savings accounts;
17 • providing for the sharing of information between the Department of Workforce
18 Services, the Utah Educational Savings Plan, and the State Tax Commission;
19 and
20 • requiring the Department of Workforce Services and the Utah Educational
21 Savings Plan to provide information about the program to the Legislature
22 through the department's annual report; 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 This bill appropriates in fiscal year 2022:
27 ▸ to Education Fund Restricted -- Education Savings Incentive Restricted Account, as
28 an ongoing appropriation:
29 • from Education Fund, $870,800.
30 ▸ to Education Fund Restricted -- Education Savings Incentive Restricted Account, as
31 a one-time appropriation:
32 • from Education Fund, $6,900.
33 ▸ to Department of Workforce Services -- Administration, as an ongoing
34 appropriation:
35 • from Education Fund Restricted -- Education Savings Incentive Restricted
36 Account, $870,800.
37 ▸ to Department of Workforce Services -- Operations and Policy, as a one-time
38 appropriation:
39 • from Education Fund Restricted -- Education Savings Incentive Restricted
40 Account, $6,900.
41 Other Special Clauses:
42 This bill provides a special effective date.
43 Utah Code Sections Affected:
44 AMENDS:
45 59-1-403, as last amended by Laws of Utah 2020, Chapter 294
46 63I-1-235, as last amended by Laws of Utah 2020, Chapters 154 and 417
47 63I-1-253, as last amended by Laws of Utah 2020, Chapters 154, 174, 214, 234, 242,
48 269, 335, and 354
49 63I-1-259, as last amended by Laws of Utah 2020, Chapter 332
50 ENACTS:
51 35A-9-601, Utah Code Annotated 1953
52 35A-9-602, Utah Code Annotated 1953
53 35A-9-603, Utah Code Annotated 1953
54 35A-9-604, Utah Code Annotated 1953
55 35A-9-605, Utah Code Annotated 1953
56 35A-9-606, Utah Code Annotated 1953
57 53B-8a-301, Utah Code Annotated 1953
58 53B-8a-302, Utah Code Annotated 1953
59 53B-8a-303, Utah Code Annotated 1953
60
61 Be it enacted by the Legislature of the state of Utah:
62 Section 1. Section 35A-9-601 is enacted to read:
63
64 35A-9-601. Definitions.
65 As used in this part:
66 (1) "529 savings account" means a tax-advantaged method of saving for higher
67 education costs that:
68 (a) meets the requirements of Section 529, Internal Revenue Code; and
69 (b) is managed by the plan.
70 (2) "Beneficiary" means the individual designated:
71 (a) in a 529 savings account agreement between a person, an estate, or a trust and the
72 plan; and
73 (b) to benefit from the amount saved in a 529 savings account.
74 (3) "Commission" means the State Tax Commission.
75 (4) "Deposit" means the payment of money from a source other than a match.
76 (5) "Eligible 529 savings account" means a 529 savings account for which:
77 (a) a qualifying individual is the account owner; and
78 (b) a qualifying individual or a minor dependent of a qualifying individual is a
79 beneficiary.
80 (6) "Federal earned income tax credit" means the federal earned income tax credit:
81 (a) described in Section 32, Internal Revenue Code; and
82 (b) that a qualifying individual claims and is eligible to claim on the federal income tax
83 return for the taxable year.
84 (7) "Match" means the monetary amount described in Subsection 35A-9-603(2).
85 (8) "Minor dependent" means an individual under the age of 19 for whom a qualifying
86 individual can claim a tax credit under Section 24, Internal Revenue Code, on the qualifying
87 individual's federal income tax return for the taxable year.
88 (9) "Plan" means the Utah Educational Savings Plan created in Section 53B-8a-103.
89 (10) "Program" means the Education Savings Incentive Program created in Section
90 35A-9-603.
91 (11) "Qualifying individual" means an individual who the department identifies as
92 experiencing intergenerational poverty and who has not been disqualified from participating in
93 the program for overclaiming a match in a previous year.
94 Section 2. Section 35A-9-602 is enacted to read:
95 35A-9-602. Education Savings Incentive Restricted Account.
96 (1) There is created a restricted account within the Education Fund to be known as the
97 Education Savings Incentive Restricted Account.
98 (2) The department shall administer the restricted account for the purposes described in
99 this part.
100 (3) The state treasurer shall invest the money in the restricted account according to the
101 procedures and requirements of Title 51, Chapter 7, State Money Management Act, except that
102 interest and other earnings derived from the restricted account shall be deposited into the
103 restricted account.
104 (4) The restricted account shall be funded by:
105 (a) appropriations made to the account by the Legislature; and
106 (b) private donations, grants, gifts, bequests, or money made available from any other
107 source to implement this part.
108 (5) Subject to appropriation, the department:
109 (a) shall use restricted account money for the program; and
110 (b) may use a portion of the restricted account money for administration of the
111 program.
112 Section 3. Section 35A-9-603 is enacted to read:
113 35A-9-603. Education Savings Incentive Program.
114 (1) (a) There is created the Education Savings Incentive Program to provide an annual
115 monetary match to eligible 529 savings accounts.
116 (b) The program is established within the higher education system.
117 (c) The department shall implement the program as early as is practicable, but the
118 department shall begin accepting applications for the program no later than January 1, 2022.
119 (2) (a) For each qualifying individual that meets the requirements of Subsection (3), the
120 state shall match, during a calendar year, the amount of a deposit into one or more of the
121 qualifying individual's eligible 529 savings accounts up to $300.
122 (b) The amount in Subsection (2)(a) is the maximum match amount per family per
123 calendar year.
124 (c) (i) Except as provided in Subsections (2)(c)(ii) and (iii), the match rate is $1 for
125 each $1 deposit.
126 (ii) In a fiscal year where the balance of money in the restricted account is insufficient
127 to sustain a $1 for each $1 deposit match rate, the department shall reduce the amount of each
128 match proportionately.
129 (iii) (A) Subject to Subsection (2)(c)(iii)(B), in a fiscal year when the balance of the
130 money in the restricted account exceeds the amount needed for a $1 for each $1 deposit match
131 rate, the department shall increase the amount of each match proportionately.
132 (B) If a qualifying individual's proportionate share under Subsection (2)(c)(iii)(A) is
133 greater than the amount allowed under Subsections (2)(a) and (b), the qualifying individual
134 shall receive the amount allowed under Subsections (2)(a) and (b).
135 (3) To participate in the program, a qualifying individual shall:
136 (a) apply with the department in accordance with Section 35A-9-604;
137 (b) claim and receive a federal earned income tax credit on the qualifying individual's
138 federal income tax return for the previous taxable year; and
139 (c) during the calendar year for which the qualifying individual applies to participate in
140 the program, be the account owner of one or more eligible 529 savings accounts into which a
141 deposit was made.
142 (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
143 department may make rules governing:
144 (a) administration of the program; and
145 (b) after consulting with the plan, additional information to request in the application
146 for the program.
147 Section 4. Section 35A-9-604 is enacted to read:
148 35A-9-604. Application for program.
149 (1) The department shall provide to each qualifying individual:
150 (a) notice of the program;
151 (b) information about the benefits of participating in the program;
152 (c) information explaining that participation in the program requires that the qualifying
153 individual:
154 (i) apply for the program in accordance with this section;
155 (ii) be eligible for and claim a federal earned income tax credit for the taxable year
156 before the year in which the qualifying individual applies for the program;
157 (iii) own one or more eligible 529 savings accounts into which a deposit is made
158 during the same year for which the qualifying individual applies for the program; and
159 (iv) sign an information release;
160 (d) information about how to claim a federal earned income tax credit;
161 (e) information about how to open an eligible 529 savings account; and
162 (f) information about how to apply for the program.
163 (2) (a) To participate in the program, a qualifying individual shall complete annually an
164 online application that includes:
165 (i) a means for a qualifying individual to sign the information release described in
166 Subsection (2)(b);
167 (ii) a statement that the qualifying individual claimed a federal earned income tax
168 credit for the previous taxable year;
169 (iii) the name of the account owner, the name of the beneficiary, and the account
170 number of any of the qualifying individual's eligible 529 savings accounts;
171 (iv) the amount of deposit into one or more of the qualifying individual's eligible 529
172 savings accounts during the calendar year in which the application is made;
173 (v) the allocation of the match among the qualifying individual's eligible 529 savings
174 accounts; and
175 (vi) any other information required by the department, the plan, or the commission to
176 administer the program.
177 (b) The department, the plan, and the commission shall develop an information release
178 that directs and allows:
179 (i) the department to report to the plan:
180 (A) the name and identifying information of the qualifying individual;
181 (B) contact information for the qualifying individual; and
182 (C) the name of the account owner, the name of the beneficiary, and the account
183 number of any eligible 529 savings account;
184 (ii) the plan to report to the department:
185 (A) the account number, name of the account owner, and the name of the beneficiary
186 for each eligible 529 savings account into which a deposit was made during the calendar year;
187 and
188 (B) the amount of deposit made into each eligible 529 savings account for the calendar
189 year;
190 (iii) the department to disclose to the commission, if the plan lists the qualifying
191 individual on the report described in Section 53B-8a-302, the name and identifying information
192 of the qualifying individual; and
193 (iv) the commission to disclose to the department, whether the qualifying individual
194 claimed a federal earned income tax credit on the qualifying individual's federal income tax
195 return for a taxable year.
196 (3) (a) The department shall provide to the plan the information described in
197 Subsection (2)(b)(i) for each qualifying individual that the department determines completes
198 the application requirements described in Subsection (2).
199 (b) The department shall provide the information described in Subsection (3)(a):
200 (i) in a single report; and
201 (ii) with information about which calendar year the department requests a report under
202 Section 53B-8a-302.
203 (4) (a) The department may provide to the commission the information described in
204 Subsection (2)(b)(iii) for each qualifying individual that the plan lists on the report described in
205 Section 53B-8a-302.
206 (b) The department shall provide the information described in Subsection (4)(a):
207 (i) in a single report; and
208 (ii) with information about which calendar year the department requires a disclosure
209 under Subsection 59-1-403(3)(x).
210 (5) The department, the plan, and the commission shall provide for the security and
211 maintenance of confidentiality of any information shared under an information release.
212 (6) (a) The department shall determine whether an applicant for the program:
213 (i) is a qualifying individual; and
214 (ii) meets the program requirements described in this section.
215 (b) An applicant may not appeal the department's determination that the applicant is
216 not a qualifying individual.
217 (c) An applicant may reapply if the department later identifies the applicant as a
218 qualifying individual.
219 Section 5. Section 35A-9-605 is enacted to read:
220 35A-9-605. Payment of match.
221 (1) Subject to the other provisions of this section, the department shall transfer from
222 the Education Savings Incentive Restricted Account to the plan the amount of each qualifying
223 individual's match.
224 (2) The department shall send with the transfer described in Subsection (1), for each
225 qualifying individual that is receiving a match:
226 (a) the amount of the match for the qualifying individual;
227 (b) the qualifying individual's allocation of the match among eligible 529 savings
228 accounts; and
229 (c) for each eligible 529 savings account into which the qualifying individual allocates
230 the match:
231 (i) the name of the qualifying individual who is the account owner;
232 (ii) the name of the beneficiary; and
233 (iii) the account number.
234 Section 6. Section 35A-9-606 is enacted to read:
235 35A-9-606. Reporting to the department -- Annual report.
236 (1) On or before September 1, the plan shall submit to the department the aggregate
237 average balance in eligible 529 savings accounts during the previous calendar year.
238 (2) The department shall include in the annual report required by Section 35A-1-109
239 the following information for the previous calendar year:
240 (a) the number of qualifying individuals to whom the department provides notice of the
241 program;
242 (b) the number of applications for the program;
243 (c) the number of applications for the program from qualifying individuals;
244 (d) the number of qualifying individuals participating in the program;
245 (e) the number of eligible 529 savings accounts that receive a match;
246 (f) the total dollar amount provided as a match; and
247 (g) the aggregate average balance in eligible 529 savings account as reported by the
248 plan.
249 Section 7. Section 53B-8a-301 is enacted to read:
250
251 53B-8a-301. Definitions.
252 As used in this part:
253 (1) "529 savings account" means the same as that term is defined in Section
254 35A-9-601.
255 (2) "Department" means the Department of Workforce Services, created in Section
256 35A-1-103.
257 (3) "Match" means the same as that term is defined in Section 35A-9-601.
258 (4) "Qualifying individual" means the same as that term is defined in Section
259 35A-9-601, except that the term is limited to individuals for whom the department sends
260 information in accordance with Subsection 35A-9-604(3).
261 Section 8. Section 53B-8a-302 is enacted to read:
262 53B-8a-302. Report of information to Department of Workforce Services.
263 Within 30 days of receiving the report described in Subsection 35A-9-604(3), the plan
264 shall provide an electronic report to the department that lists the:
265 (1) total amount of deposits:
266 (a) during the calendar year for which the department makes the request; and
267 (b) for each 529 savings account of which a qualifying individual is an account owner;
268 and
269 (2) the account number and the name of the beneficiary for each 529 savings account:
270 (a) into which a deposit was made; and
271 (b) for which a qualifying individual is an account owner.
272 Section 9. Section 53B-8a-303 is enacted to read:
273 53B-8a-303. Deposit of match.
274 (1) The plan shall deposit a match from the Education Savings Incentive Restricted
275 Account, created in Section 35A-9-602, into a 529 savings account in accordance with the
276 provisions of Section 35A-9-605.
277 (2) If, upon receiving a transfer described in Subsection (1), the plan determines that
278 the 529 savings account into which the plan is to deposit the match has been closed, the plan
279 shall return the match to the department.
280 (3) The plan shall send the department an electronic receipt of the match deposits.
281 Section 10. Section 59-1-403 is amended to read:
282 59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
283 (1) (a) Any of the following may not divulge or make known in any manner any
284 information gained by that person from any return filed with the commission:
285 (i) a tax commissioner;
286 (ii) an agent, clerk, or other officer or employee of the commission; or
287 (iii) a representative, agent, clerk, or other officer or employee of any county, city, or
288 town.
289 (b) An official charged with the custody of a return filed with the commission is not
290 required to produce the return or evidence of anything contained in the return in any action or
291 proceeding in any court, except:
292 (i) in accordance with judicial order;
293 (ii) on behalf of the commission in any action or proceeding under:
294 (A) this title; or
295 (B) other law under which persons are required to file returns with the commission;
296 (iii) on behalf of the commission in any action or proceeding to which the commission
297 is a party; or
298 (iv) on behalf of any party to any action or proceeding under this title if the report or
299 facts shown by the return are directly involved in the action or proceeding.
300 (c) Notwithstanding Subsection (1)(b), a court may require the production of, and may
301 admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
302 pertinent to the action or proceeding.
303 (2) This section does not prohibit:
304 (a) a person or that person's duly authorized representative from receiving a copy of
305 any return or report filed in connection with that person's own tax;
306 (b) the publication of statistics as long as the statistics are classified to prevent the
307 identification of particular reports or returns; and
308 (c) the inspection by the attorney general or other legal representative of the state of the
309 report or return of any taxpayer:
310 (i) who brings action to set aside or review a tax based on the report or return;
311 (ii) against whom an action or proceeding is contemplated or has been instituted under
312 this title; or
313 (iii) against whom the state has an unsatisfied money judgment.
314 (3) (a) Notwithstanding Subsection (1) and for purposes of administration, the
315 commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative
316 Rulemaking Act, provide for a reciprocal exchange of information with:
317 (i) the United States Internal Revenue Service; or
318 (ii) the revenue service of any other state.
319 (b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
320 corporate franchise tax, the commission may by rule, made in accordance with Title 63G,
321 Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and
322 other written statements with the federal government, any other state, any of the political
323 subdivisions of another state, or any political subdivision of this state, except as limited by
324 Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal
325 government grant substantially similar privileges to this state.
326 (c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
327 corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,
328 Utah Administrative Rulemaking Act, provide for the issuance of information concerning the
329 identity and other information of taxpayers who have failed to file tax returns or to pay any tax
330 due.
331 (d) Notwithstanding Subsection (1), the commission shall provide to the director of the
332 Division of Environmental Response and Remediation, as defined in Section 19-6-402, as
333 requested by the director of the Division of Environmental Response and Remediation, any
334 records, returns, or other information filed with the commission under Chapter 13, Motor and
335 Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program
336 participation fee.
337 (e) Notwithstanding Subsection (1), at the request of any person the commission shall
338 provide that person sales and purchase volume data reported to the commission on a report,
339 return, or other information filed with the commission under:
340 (i) Chapter 13, Part 2, Motor Fuel; or
341 (ii) Chapter 13, Part 4, Aviation Fuel.
342 (f) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,
343 as defined in Section 59-22-202, the commission shall report to the manufacturer:
344 (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
345 manufacturer and reported to the commission for the previous calendar year under Section
346 59-14-407; and
347 (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
348 manufacturer for which a tax refund was granted during the previous calendar year under
349 Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v).
350 (g) Notwithstanding Subsection (1), the commission shall notify manufacturers,
351 distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
352 from selling cigarettes to consumers within the state under Subsection 59-14-210(2).
353 (h) Notwithstanding Subsection (1), the commission may:
354 (i) provide to the Division of Consumer Protection within the Department of
355 Commerce and the attorney general data:
356 (A) reported to the commission under Section 59-14-212; or
357 (B) related to a violation under Section 59-14-211; and
358 (ii) upon request, provide to any person data reported to the commission under
359 Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
360 (i) Notwithstanding Subsection (1), the commission shall, at the request of a committee
361 of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of
362 Management and Budget, provide to the committee or office the total amount of revenues
363 collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the
364 time period specified by the committee or office.
365 (j) Notwithstanding Subsection (1), the commission shall make the directory required
366 by Section 59-14-603 available for public inspection.
367 (k) Notwithstanding Subsection (1), the commission may share information with
368 federal, state, or local agencies as provided in Subsection 59-14-606(3).
369 (l) (i) Notwithstanding Subsection (1), the commission shall provide the Office of
370 Recovery Services within the Department of Human Services any relevant information
371 obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer
372 who has become obligated to the Office of Recovery Services.
373 (ii) The information described in Subsection (3)(l)(i) may be provided by the Office of
374 Recovery Services to any other state's child support collection agency involved in enforcing
375 that support obligation.
376 (m) (i) Notwithstanding Subsection (1), upon request from the state court
377 administrator, the commission shall provide to the state court administrator, the name, address,
378 telephone number, county of residence, and social security number on resident returns filed
379 under Chapter 10, Individual Income Tax Act.
380 (ii) The state court administrator may use the information described in Subsection
381 (3)(m)(i) only as a source list for the master jury list described in Section 78B-1-106.
382 (n) (i) As used in this Subsection (3)(n):
383 (A) "GOED" means the Governor's Office of Economic Development created in
384 Section 63N-1-201.
385 (B) "Income tax information" means information gained by the commission that is
386 required to be attached to or included in a return filed with the commission under Chapter 7,
387 Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act.
388 (C) "Other 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 except for a return
390 filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual
391 Income Tax Act.
392 (D) "Tax information" means income tax information or other tax information.
393 (ii) (A) Notwithstanding Subsection (1) and except as provided in Subsection
394 (3)(n)(ii)(B) or (C), the commission shall at the request of GOED provide to GOED all income
395 tax information.
396 (B) For purposes of a request for income tax information made under Subsection
397 (3)(n)(ii)(A), GOED may not request and the commission may not provide to GOED a person's
398 address, name, social security number, or taxpayer identification number.
399 (C) In providing income tax information to GOED, the commission shall in all
400 instances protect the privacy of a person as required by Subsection (3)(n)(ii)(B).
401 (iii) (A) Notwithstanding Subsection (1) and except as provided in Subsection
402 (3)(n)(iii)(B), the commission shall at the request of GOED provide to GOED other tax
403 information.
404 (B) Before providing other tax information to GOED, the commission shall redact or
405 remove any name, address, social security number, or taxpayer identification number.
406 (iv) GOED may provide tax information received from the commission in accordance
407 with this Subsection (3)(n) only:
408 (A) as a fiscal estimate, fiscal note information, or statistical information; and
409 (B) if the tax information is classified to prevent the identification of a particular
410 return.
411 (v) (A) A person may not request tax information from GOED under Title 63G,
412 Chapter 2, Government Records Access and Management Act, or this section, if GOED
413 received the tax information from the commission in accordance with this Subsection (3)(n).
414 (B) GOED may not provide to a person that requests tax information in accordance
415 with Subsection (3)(n)(v)(A) any tax information other than the tax information GOED
416 provides in accordance with Subsection (3)(n)(iv).
417 (o) Notwithstanding Subsection (1), the commission may provide to the governing
418 board of the agreement or a taxing official of another state, the District of Columbia, the United
419 States, or a territory of the United States:
420 (i) the following relating to an agreement sales and use tax:
421 (A) information contained in a return filed with the commission;
422 (B) information contained in a report filed with the commission;
423 (C) a schedule related to Subsection (3)(o)(i)(A) or (B); or
424 (D) a document filed with the commission; or
425 (ii) a report of an audit or investigation made with respect to an agreement sales and
426 use tax.
427 (p) Notwithstanding Subsection (1), the commission may provide information
428 concerning a taxpayer's state income tax return or state income tax withholding information to
429 the Driver License Division if the Driver License Division:
430 (i) requests the information; and
431 (ii) provides the commission with a signed release form from the taxpayer allowing the
432 Driver License Division access to the information.
433 (q) Notwithstanding Subsection (1), the commission shall provide to the Utah
434 Communications Authority, or a division of the Utah Communications Authority, the
435 information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
436 63H-7a-502.
437 (r) Notwithstanding Subsection (1), the commission shall provide to the Utah
438 Educational Savings Plan information related to a resident or nonresident individual's
439 contribution to a Utah Educational Savings Plan account as designated on the resident or
440 nonresident's individual income tax return as provided under Section 59-10-1313.
441 (s) Notwithstanding Subsection (1), for the purpose of verifying eligibility under
442 Sections 26-18-2.5 and 26-40-105, the commission shall provide an eligibility worker with the
443 Department of Health or its designee with the adjusted gross income of an individual if:
444 (i) an eligibility worker with the Department of Health or its designee requests the
445 information from the commission; and
446 (ii) the eligibility worker has complied with the identity verification and consent
447 provisions of Sections 26-18-2.5 and 26-40-105.
448 (t) Notwithstanding Subsection (1), the commission may provide to a county, as
449 determined by the commission, information declared on an individual income tax return in
450 accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption
451 authorized under Section 59-2-103.
452 (u) Notwithstanding Subsection (1), the commission shall provide a report regarding
453 any access line provider that is over 90 days delinquent in payment to the commission of
454 amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid Wireless
455 Telecommunications Service Charges, to the board of the Utah Communications Authority
456 created in Section 63H-7a-201.
457 (v) Notwithstanding Subsection (1), the commission shall provide the Department of
458 Environmental Quality a report on the amount of tax paid by a radioactive waste facility for the
459 previous calendar year under Section 59-24-103.5.
460 (w) Notwithstanding Subsection (1), the commission may, upon request, provide to the
461 Department of Workforce Services any information received under Chapter 10, Part 4,
462 Withholding of Tax, that is relevant to the duties of the Department of Workforce Services.
463 (x) Notwithstanding Subsection (1), the commission may provide the Public Service
464 Commission or the Division of Public Utilities information related to a seller that collects and
465 remits to the commission a charge described in Subsection 69-2-405(2), including the seller's
466 identity and the number of charges described in Subsection 69-2-405(2) that the seller collects.
467 (y) Notwithstanding Subsection (1), the commission shall inform the Department of
468 Workforce Services, as soon as practicable, whether an individual claimed and is entitled to
469 claim a federal earned income tax credit for the year requested by the Department of Workforce
470 Services if:
471 (i) the Department of Workforce Services requests this information; and
472 (ii) the commission has received the information release described in Section
473 35A-9-604.
474 (4) (a) Each report and return shall be preserved for at least three years.
475 (b) After the three-year period provided in Subsection (4)(a) the commission may
476 destroy a report or return.
477 (5) (a) Any individual who violates this section is guilty of a class A misdemeanor.
478 (b) If the individual described in Subsection (5)(a) is an officer or employee of the
479 state, the individual shall be dismissed from office and be disqualified from holding public
480 office in this state for a period of five years thereafter.
481 (c) Notwithstanding Subsection (5)(a) or (b), GOED, when requesting information in
482 accordance with Subsection (3)(n)(iii), or an individual who requests information in
483 accordance with Subsection (3)(n)(v):
484 (i) is not guilty of a class A misdemeanor; and
485 (ii) is not subject to:
486 (A) dismissal from office in accordance with Subsection (5)(b); or
487 (B) disqualification from holding public office in accordance with Subsection (5)(b).
488 (6) Except as provided in Section 59-1-404, this part does not apply to the property tax.
489 Section 11. Section 63I-1-235 is amended to read:
490 63I-1-235. Repeal dates, Title 35A.
491 (1) Subsection 35A-1-109(4)(c), related to the Talent Ready Utah Board, is repealed
492 January 1, 2023.
493 (2) Subsection 35A-1-202(2)(d), related to the Child Care Advisory Committee, is
494 repealed July 1, 2021.
495 (3) Section 35A-3-205, which creates the Child Care Advisory Committee, is repealed
496 July 1, 2021.
497 (4) Subsection 35A-4-312(5)(p), describing information that may be disclosed to the
498 federal Wage and Hour Division, is repealed July 1, 2022.
499 (5) Subsection 35A-4-502(5), which creates the Employment Advisory Council, is
500 repealed July 1, 2022.
501 (6) Title 35A, Chapter 8, Part 22, Commission on Housing Affordability, is repealed
502 July 1, 2023.
503 (7) Section 35A-9-501 is repealed January 1, 2023.
504 (8) Title 35A, Chapter 9, Part 6, Education Savings Incentive Program, is repealed July
505 1, 2026.
506 [
507 January 1, 2025.
508 [
509 Committee on Employment of People with Disabilities, are repealed July 1, 2023.
510 [
511 Council, is repealed July 1, 2024.
512 [
513 Services for the Blind and Visually Impaired, is repealed July 1, 2025.
514 [
515 Certification Board, are repealed July 1, 2026.
516 Section 12. Section 63I-1-253 is amended to read:
517 63I-1-253. Repeal dates, Titles 53 through 53G.
518 (1) Section 53-2a-105, which creates the Emergency Management Administration
519 Council, is repealed July 1, 2021.
520 (2) Sections 53-2a-1103 and 53-2a-1104, which create the Search and Rescue Advisory
521 Board, are repealed July 1, 2022.
522 (3) Section 53-5-703, which creates the Concealed Firearm Review Board, is repealed
523 July 1, 2023.
524 (4) Subsection 53-6-203(1)(b)(ii), regarding being 19 years old at certification, is
525 repealed July 1, 2027.
526 (5) Subsection 53-13-104(6)(a), regarding being 19 years old at certification, is
527 repealed July 1, 2027.
528 (6) Section 53B-6-105.5, which creates the Technology Initiative Advisory Board, is
529 repealed July 1, 2024.
530 (7) Title 53B, Chapter 8a, Part 3, Education Savings Incentive Program, is repealed
531 July 1, 2026.
532 [
533 [
534 Commission, is repealed January 1, 2025.
535 [
536 [
537 2028.
538 [
539 repealed July 1, 2025.
540 [
541 money from the Land Exchange Distribution Account to the Geological Survey for test wells
542 and other hydrologic studies in the West Desert, is repealed July 1, 2030.
543 [
544 [
545 (a) in Subsection 53E-4-202(8), the language "by a standards review committee and the
546 recommendations of a standards review committee established under Section 53E-4-203" is
547 repealed; and
548 (b) Section 53E-4-203 is repealed.
549 [
550 youth in custody, are repealed July 1, 2027.
551 [
552 Commission, is repealed July 1, 2022.
553 [
554 Commission, is repealed July 1, 2023.
555 [
556 Schools for the Deaf and the Blind, is repealed July 1, 2021.
557 [
558 (20) Section 53F-5-203 is repealed July 1, 2024.
559 (21) Section 53F-5-212 is repealed July 1, 2024.
560 (22) Section 53F-5-213 is repealed July 1, 2023.
561 (23) Section 53F-5-214, in relation to a grant for professional learning, is repealed July
562 1, 2025.
563 (24) Section 53F-5-215, in relation to an elementary teacher preparation grant is
564 repealed July 1, 2025.
565 (25) Subsection 53F-9-203(7), which creates the Charter School Revolving Account
566 Committee, is repealed July 1, 2024.
567 (26) Section 53F-9-501 is repealed January 1, 2023.
568 (27) Subsections 53G-4-608(2)(b) and (4)(b), related to the Utah Seismic Safety
569 Commission, are repealed January 1, 2025.
570 (28) Subsection 53G-8-211(5), regarding referrals of a minor to court for a class C
571 misdemeanor, is repealed July 1, 2022.
572 Section 13. Section 63I-1-259 is amended to read:
573 63I-1-259. Repeal dates, Title 59.
574 (1) Section 59-1-213.1 is repealed [
575 (2) Section 59-1-213.2 is repealed [
576 (3) Subsection 59-1-403(3)(x), which authorizes the State Tax Commission to inform
577 the Department of Workforce Services whether an individual claimed a federal earned income
578 tax credit, is repealed July 1, 2027.
579 [
580 State Tax Commission to an employee on the interpretation or application of a law, is repealed
581 [
582 [
583 on the provision of guidance by the State Tax Commission to an employee on the interpretation
584 or application of a law, is repealed [
585 [
586 (6) Section 59-9-102.5 is repealed December 31, 2030.
587 [
588 [
589
590 [
591 1, 2023.
592 Section 14. Appropriation.
593 The following sums of money are appropriated for the fiscal year beginning July 1,
594 2021, and ending June 30, 2022. These are additions to amounts previously appropriated for
595 fiscal year 2022.
596 Subsection 14(a). Restricted Fund and Account Transfers.
597 The Legislature authorizes the State Division of Finance to transfer the following
598 amounts between the following funds or accounts as indicated. Expenditures and outlays from
599 funds to which the money is transferred must be authorized by an appropriation.
600 ITEM 1
601 To Education Fund Restricted -- Education Savings Incentive
602 Restricted Account
603 From Education Fund
$870,800
604 From Education Fund, One-time
$6,900
605 Schedule of Programs:
606 Education Fund Restricted -- Education Savings
607 Incentive Restricted Account $877,700
608 Subsection 14(b). Operating and Capital Budgets.
609 Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
610 Legislature appropriates the following sums of money from the funds or accounts indicated for
611 the use and support of the government of the state of Utah.
612 ITEM 2
613 To Department of Workforce Services -- Administration
614 From Education Fund Restricted -- Education Savings
615 Incentive Restricted Account
$870,800
616 Schedule of Programs:
617 Administrative Support $870,800
618 The Legislature intends that the Department of Workforce Services use this
619 appropriation to provide matching funds for and to pay for personnel costs to administer the
620 Education Savings Incentive Program.
621 ITEM 3
622 To Department of Workforce Services -- Operations and Policy
623 From Education Fund Restricted -- Education Savings
624 Incentive Restricted Account, One-time
$6,900
625 Schedule of Programs:
626 Operations and Policy $6,900
627 The Legislature intends that the Department of Workforce Services use this
628 appropriation for system development expenses to administer the Education Savings Incentive
629 Program.
630 Section 15. Effective date.
631 This bill takes effect on July 1, 2021.