1     
SEVERANCE TAX REVENUE AMENDMENTS

2     
2021 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: David P. Hinkins

5     
House Sponsor: Steven J. Lund

6     

7     LONG TITLE
8     General Description:
9          This bill addresses use of severance tax revenues.
10     Highlighted Provisions:
11          This bill:
12          ▸     creates the Division of Air Quality Oil, Gas, and Mining Restricted Account,
13     Division of Water Quality Oil, Gas, and Mining Restricted Account, the Division of
14     Oil, Gas, and Mining Restricted Account, and the Utah Geological Survey Oil, Gas,
15     and Mining Restricted Account;
16          ▸     establishes deposits of certain portions of severance tax revenues to the restricted
17     accounts;
18          ▸     creates the New Severance Tax Revenue Special Revenue Fund;
19          ▸     makes appropriations made from the accounts nonlapsing; and
20          ▸     makes technical changes.
21     Money Appropriated in this Bill:
22          None
23     Other Special Clauses:
24          None
25     Utah Code Sections Affected:
26     AMENDS:
27          40-6-14.5, as last amended by Laws of Utah 2016, Chapter 420
28          51-9-202, as last amended by Laws of Utah 2013, Chapter 211
29          51-9-301, as last amended by Laws of Utah 2010, Chapter 219
30          59-5-115, as last amended by Laws of Utah 2014, Chapter 241
31          59-5-116, as last amended by Laws of Utah 2014, Chapter 241
32          59-5-119, as last amended by Laws of Utah 2014, Chapter 241
33          59-5-215, as last amended by Laws of Utah 2014, Chapter 241
34          63I-1-263, as last amended by Laws of Utah 2020, Chapters 82, 152, 154, 199, 230,
35     303, 322, 336, 354, 360, 375, 405 and last amended by Coordination Clause, Laws
36     of Utah 2020, Chapter 360
37          63I-2-263, as last amended by Laws of Utah 2020, Fifth Special Session, Chapter 12
38          63J-1-602.1, as last amended by Laws of Utah 2020, Fifth Special Session, Chapter 4
39     ENACTS:
40          19-2a-106, Utah Code Annotated 1953
41          19-5-126, Utah Code Annotated 1953
42          40-6-23, Utah Code Annotated 1953
43          51-9-306, Utah Code Annotated 1953
44          51-9-307, Utah Code Annotated 1953
45          79-3-403, Utah Code Annotated 1953
46     

47     Be it enacted by the Legislature of the state of Utah:
48          Section 1. Section 19-2a-106 is enacted to read:
49          19-2a-106. Division of Air Quality Oil, Gas, and Mining Restricted Account.
50          (1) As used in this section:
51          (a) "Account" means the Division of Air Quality Oil, Gas, and Mining Restricted
52     Account created by this section.
53          (b) "Division" means the Division of Air Quality.
54          (2) (a) There is created a restricted account within the General Fund known as the
55     "Division of Air Quality Oil, Gas, and Mining Restricted Account."
56          (b) The account consists of:
57          (i) deposits to the account made under Section 51-9-306;
58          (ii) appropriations from the Legislature; and
59          (iii) interest and other earnings described in Subsection (2)(c).
60          (c) The Office of the Treasurer shall deposit interest and other earnings derived from
61     investment of money in the account into the account.
62          (3) (a) Upon appropriation by the Legislature, the division shall use money from the
63     account to pay the costs of programs or projects administered by the division that are primarily
64     related to oil, gas, and mining.
65          (b) An appropriation provided for under this section is not intended to replace the
66     following that is otherwise allocated for the programs or projects described in Subsection
67     (3)(a):
68          (i) federal money; or
69          (ii) a dedicated credit.
70          (4) Appropriations made in accordance with this section are nonlapsing in accordance
71     with Section 63J-1-602.1.
72          Section 2. Section 19-5-126 is enacted to read:
73          19-5-126. Division of Water Quality Oil, Gas, and Mining Restricted Account.
74          (1) As used in this section:
75          (a) "Account" means the Division of Water Quality Oil, Gas, and Mining Restricted
76     Account created by this section.
77          (b) "Division" means the Division of Water Quality.
78          (2) (a) There is created a restricted account within the General Fund known as the
79     "Division of Water Quality Oil, Gas, and Mining Restricted Account."
80          (b) The account consists of:
81          (i) deposits to the account made under Section 51-9-306;
82          (ii) appropriations of the Legislature; and
83          (iii) interest and other earnings described in Subsection (2)(c).
84          (c) The Office of the Treasurer shall deposit interest and other earnings derived from
85     investment of money in the account into the account.
86          (3) (a) Upon appropriation by the Legislature, the division shall use money from the
87     account to pay the costs of programs or projects administered by the division that are primarily
88     related to oil, gas, and mining.
89          (b) An appropriation provided for under this section is not intended to replace the
90     following that is otherwise allocated for the programs or projects described in Subsection
91     (3)(a):
92          (i) federal money; or
93          (ii) a dedicated credit.
94          (4) Appropriations made in accordance with this section are nonlapsing in accordance
95     with Section 63J-1-602.1.
96          Section 3. Section 40-6-14.5 is amended to read:
97          40-6-14.5. Oil and Gas Conservation Account created -- Contents -- Use of
98     account money.
99          (1) There is created within the General Fund a restricted account known as the Oil and
100     Gas Conservation Account.
101          (2) The contents of the account shall consist of:
102          (a) revenues from the fee levied under Section 40-6-14, including any penalties or
103     interest charged for delinquent payments; and
104          (b) interest and earnings on account money.
105          (3) Account money shall be used to pay for:
106          (a) the administration of this chapter in addition to money from the Division of Oil,
107     Gas, and Mining Restricted Account, created in Section 40-6-23;
108          (b) the plugging and reclamation of abandoned oil or gas wells or bore, core, or
109     exploratory holes for which:
110          (i) there is no reclamation surety; or
111          (ii) the forfeited surety is insufficient for plugging and reclamation; and
112          (c) public educational programs designed to increase knowledge of mineral and
113     petroleum resources and industries.
114          (4) Priority in the use of the money shall be given to paying for the administration of
115     this chapter.
116          (5) Appropriations made in accordance with Subsections (3)(b) and (c) are nonlapsing.
117          (6) (a) The balance of the Oil and Gas Conservation Account at the end of a fiscal year
118     may not exceed 100% of the fiscal year appropriation for Subsection (3)(a) .
119          (b) Any excess money at the end of the fiscal year above the balance limit established
120     in Subsection (6)(a) shall be transferred to the General Fund.
121          Section 4. Section 40-6-23 is enacted to read:
122          40-6-23. Division of Oil, Gas, and Mining Restricted Account.
123          (1) As used in this section:
124          (a) "Account" means the Division of Oil, Gas, and Mining Restricted Account created
125     by this section.
126          (b) "Division" means the Division of Oil, Gas, and Mining.
127          (2) (a) There is created a restricted account within the General Fund known as the
128     "Division of Oil, Gas, and Mining Restricted Account."
129          (b) The account consists of:
130          (i) deposits to the account made under Section 51-9-306;
131          (ii) appropriations of the Legislature; and
132          (iii) interest and other earnings described in Subsection (2)(c).
133          (c) The Office of the Treasurer shall deposit interest and other earnings derived from
134     investment of money in the account into the account.
135          (3) (a) Upon appropriation by the Legislature, the division shall use money from the
136     account to pay the costs of programs or projects administered by the division.
137          (b) An appropriation provided for under this section is not intended to replace the
138     following that is otherwise allocated for the programs or projects described in Subsection
139     (3)(a):
140          (i) federal money; or
141          (ii) a dedicated credit.
142          (4) Appropriations made in accordance with this section are nonlapsing in accordance
143     with Section 63J-1-602.1.
144          Section 5. Section 51-9-202 is amended to read:
145          51-9-202. Permanent state trust fund.
146          (1) Until July 1, 2003, 50% of all funds of every kind that are received by the state that
147     are related to the settlement agreement that the state entered into with leading tobacco
148     manufacturers on November 23, 1998, shall be deposited into the permanent state trust fund
149     created by and operated under Utah Constitution Article XXII, Section 4.
150          (2) On and after July 1, 2003 and until July 1, 2004 20% of the funds of any kind
151     received by the state that are related to the settlement agreement that the state entered into with
152     leading tobacco manufacturers shall be deposited into the permanent state trust fund created by
153     and operated under Utah Constitution Article XXII, Section 4.
154          (3) On and after July 1, 2004 and until July 1, 2005, 30% of all funds of any kind
155     received by the state that are related to the settlement agreement that the state entered into with
156     leading tobacco manufacturers shall be deposited into the General Fund Budget Reserve
157     Account created in Section 63J-1-312.
158          (4) On and after July 1, 2005 and until July 1, 2007, 25% of all funds of any kind
159     received by the state that are related to the settlement agreement that the state entered into with
160     leading tobacco manufacturers shall be deposited into the permanent state trust fund created by
161     and operated under Utah Constitution Article XXII, Section 4.
162          (5) On and after July 1, 2007, 40% of all funds of every kind that are received by the
163     state that are related to the settlement agreement that the state entered into with leading tobacco
164     manufacturers on November 23, 1998, shall be deposited into the General Fund and the
165     remaining funds deposited as directed.
166          (6) Funds in the permanent state trust fund shall be deposited or invested pursuant to
167     Chapter 7b, Investment of Permanent State Trust Fund Money.
168          (7) (a) In accordance with Utah Constitution Article XXII, Section 4, the interest and
169     dividends earned annually from the permanent state trust fund shall be deposited in the General
170     Fund. There shall be transferred on an ongoing basis from the General Fund to the permanent
171     state trust fund created under Utah Constitution Article XXII, Section 4, an amount equal to
172     50% of the interest and dividends earned annually from the permanent state trust fund. The
173     amount transferred into the fund under this Subsection (7)(a) shall be treated as principal.
174          (b) Any annual interest or dividends earned from the permanent state trust fund that
175     remain in the General Fund after Subsection (7)(a) may be appropriated by the Legislature.
176          (c) Any realized or unrealized gains or losses on investments in the permanent state
177     trust fund shall remain in the permanent state trust fund.
178          (8) This section does not apply to funds deposited under Chapter 9, Part 3,
179     Infrastructure and Economic Diversification Investment Account and Deposit or Credits of
180     Certain Severance Taxes [into Permanent State Trust Fund] Act, into the permanent state trust
181     fund.
182          Section 6. Section 51-9-301 is amended to read:
183     
Part 3. Infrastructure and Economic Diversification Investment Account and

184     
Deposit or Credit of Certain Severance Taxes Act

185          51-9-301. Title.
186          This part is known as the "Infrastructure and Economic Diversification Investment
187     Account and Deposit or Credit of Certain Severance Taxes [into Permanent State Trust Fund]
188     Act."
189          Section 7. Section 51-9-306 is enacted to read:
190          51-9-306. Deposit of certain severance tax revenue for specified state agencies.
191          (1) As used in this section:
192          (a) "Aggregate annual revenue" means the aggregate annual revenue collected in a
193     fiscal year from the taxes imposed under Title 59, Chapter 5, Severance Tax on Oil, Gas, and
194     Mining, after subtracting the amounts required to be distributed under Sections 51-9-305,
195     59-5-116, and 59-5-119.
196          (b) "Aggregate annual mining revenue" means the aggregate annual revenue collected
197     in a fiscal year from taxes imposed under Title 59, Chapter 5, Part 2, Mining Severance Tax,
198     after subtracting the amounts required to be distributed under Section 51-9-305.
199          (c) "Aggregate annual oil and gas revenue" means the aggregate annual revenue
200     collected in a fiscal year from the taxes imposed under Title 59, Chapter 5, Part 1, Oil and Gas
201     Severance Tax, after subtracting the amounts required to be distributed under Sections
202     51-9-305, 59-5-116, and 59-5-119.
203          (d) "Average aggregate annual revenue" means the three-year rolling average of the
204     aggregate annual revenue collected in a fiscal year from the taxes imposed under Title 59,
205     Chapter 5, Severance Tax on Oil, Gas, and Mining:
206          (i) after subtracting the amounts required to be distributed under Sections 51-9-305,
207     59-5-116, and 59-5-119; and
208          (ii) ending in the fiscal year immediately preceding a deposit required by this section.
209          (e) "Average aggregate annual mining revenue" means the three-year rolling average of
210     the aggregate annual revenue collected in a fiscal year from the taxes imposed under Title 59,
211     Chapter 5, Part 2, Mining Severance Tax:
212          (i) after subtracting the amounts required to be distributed under Section 51-9-305; and
213          (ii) ending in the fiscal year immediately preceding a deposit required by this section.
214          (f) "Average aggregate annual oil and gas revenue" means the three-year rolling
215     average of the aggregate annual revenue collected in a fiscal year from the taxes imposed under
216     Title 59, Chapter 5, Part 1, Oil and Gas Severance Tax:
217          (i) after subtracting the amounts required to be distributed under Sections 51-9-305,
218     59-5-116, and 59-5-119; and
219          (ii) ending in the fiscal year immediately preceding a deposit required by this section.
220          (2) After making the deposits of oil and gas severance tax revenue as required under
221     Sections 59-5-116 and 59-5-119 and making the credits under Section 51-9-305, beginning on
222     July 1, 2021, the State Tax Commission shall annually make the following deposits:
223          (a) to the Division of Air Quality Oil, Gas, and Mining Restricted Account, created in
224     Section 19-2a-106, the following average aggregate annual revenue:
225          (i) 2.75% of the first $50,000,000 of the average aggregate annual revenue;
226          (ii) 1% of the next $50,000,000 of the average aggregate annual revenue; and
227          (iii) .5% of the average aggregate annual revenue that exceeds $100,000,000;
228          (b) to the Division of Water Quality Oil, Gas, and Mining Restricted Account, created
229     in Section 19-5-126, the following average aggregate annual revenue:
230          (i) .4% of the first $50,000,000 of the average aggregate annual revenue;
231          (ii) .15% of the next $50,000,000 of the average aggregate annual revenue; and
232          (iii) .08% of the average aggregate annual revenue that exceeds $100,000,000;
233          (c) to the Division of Oil, Gas, and Mining Restricted Account, created in Section
234     40-6-23, the following:
235          (i) (A) 11.5% of the first $50,000,000 of the average aggregate annual mining revenue;
236          (B) 3% of the next $50,000,000 of the average aggregate annual mining revenue; and
237          (C) 1% of the average aggregate annual mining revenue that exceeds $100,000,000;
238     and
239          (ii) (A) 18% of the first $50,000,000 of the average aggregate annual oil and gas
240     revenue;
241          (B) 3% of the next $50,000,000 of the average aggregate annual oil and gas revenue;
242     and
243          (C) 1% of the average aggregate annual oil and gas revenue that exceeds $100,000,000;
244     and
245          (d) to the Utah Geological Survey Oil, Gas, and Mining Restricted Account, created in
246     Section 79-3-403, the following average aggregate annual revenue:
247          (i) 2.5% of the first $50,000,000 of the average aggregate annual revenue;
248          (ii) 1% of the next $50,000,000 of the average aggregate annual revenue; and
249          (iii) .5% of the average aggregate annual revenue that exceeds $100,000,000.
250          (3) If the money collected in a fiscal year from the taxes imposed under Title 59,
251     Chapter 5, Severance Tax on Oil, Gas, and Mining, is insufficient to make the deposits
252     required by Subsection (2), the State Tax Commission shall deposit money collected in the
253     fiscal year as follows:
254          (a) to the Division of Air Quality Oil, Gas, and Mining Restricted Account, created in
255     Section 19-2a-106, the following revenue:
256          (i) 2.75% of the first $50,000,000 of the aggregate annual revenue;
257          (ii) 1% of the next $50,000,000 of the aggregate annual revenue; and
258          (iii) .5% of the aggregate annual revenue that exceeds $100,000,000;
259          (b) to the Division of Water Quality Oil, Gas, and Mining Restricted Account, created
260     in Section 19-5-126, the following revenue:
261          (i) .4% of the first $50,000,000 of the aggregate annual revenue;
262          (ii) .15% of the next $50,000,000 of the aggregate annual revenue; and
263          (iii) .08% of the aggregate annual revenue that exceeds $100,000,000;
264          (c) to the Division of Oil, Gas, and Mining Restricted Account, created in Section
265     40-6-23, the following:
266          (i) (A) 11.5% of the first $50,000,000 of the aggregate annual mining revenue;
267          (B) 3% of the next $50,000,000 of the aggregate annual mining revenue; and
268          (C) 1% of the aggregate annual mining revenue that exceeds $100,000,000; and
269          (ii) (A) 18% of the first $50,000,000 of the aggregate annual oil and gas revenue;
270          (B) 3% of the next $50,000,000 of the aggregate annual oil and gas revenue; and
271          (C) 1% of the aggregate annual oil and gas revenue that exceeds $100,000,000; and
272          (d) to the Utah Geological Survey Oil, Gas, and Mining Restricted Account, created in
273     Section 79-3-403, the following revenue:
274          (i) 2.5% of the first $50,000,000 of the aggregate annual revenue;
275          (ii) 1% of the next $50,000,000 of the aggregate annual revenue; and
276          (iii) .5% of the aggregate annual revenue that exceeds $100,000,000.
277          (4) The severance tax revenues deposited under this section into restricted accounts for
278     the state agencies specified in Subsection (2) and appropriated from the restricted accounts
279     offset and supplant General Fund appropriations used to pay the costs of programs or projects
280     administered by the state agencies that are primarily related to oil, gas, and mining.
281          Section 8. Section 51-9-307 is enacted to read:
282          51-9-307. New Severance Tax Revenue Special Revenue Fund.
283          (1) As used in this section:
284          (a) "Fund" means the New Severance Tax Revenue Special Revenue Fund created in
285     this section.
286          (b) "New revenue" means revenue collected above $100,000,000 from the taxes
287     imposed under Title 59, Chapter 5, Severance Tax on Oil, Gas, and Mining, after subtracting
288     the amounts required to be distributed under Sections 51-9-305, 51-9-306, 59-5-116, and
289     59-5-119.
290          (2) There is created a special revenue fund known as the "New Severance Tax
291     Revenue Special Revenue Fund" that consists of:
292          (a) money deposited by the State Tax Commission in accordance with this section; and
293          (b) interest earned on the money in the fund.
294          (3) Beginning July 1, 2021, the State Tax Commission shall deposit into the fund
295     100% of new revenue until the new revenue equals or exceeds $200,000,000 in a fiscal year.
296          Section 9. Section 59-5-115 is amended to read:
297          59-5-115. Disposition of taxes collected -- Credit to General Fund.
298          Except as provided in Section 51-9-305, 51-9-306, 51-9-307, 59-5-116, or 59-5-119, a
299     tax imposed and collected under Section 59-5-102 shall be paid to the commission, promptly
300     remitted to the state treasurer, and credited to the General Fund.
301          Section 10. Section 59-5-116 is amended to read:
302          59-5-116. Disposition of certain taxes collected on Ute Indian land.
303          (1) Except as provided in Subsection (2), there shall be deposited into the Uintah Basin
304     Revitalization Fund established in Section 35A-8-1602:
305          (a) for taxes imposed under this part, 33% of the taxes collected on oil, gas, or other
306     hydrocarbon substances produced from a well:
307          (i) for which production began on or before June 30, 1995; and
308          (ii) attributable to interests:
309          (A) held in trust by the United States for the Tribe and its members; or
310          (B) on lands identified in Pub. L. No. 440, 62 Stat. 72 (1948);
311          (b) for taxes imposed under this part, 80% of taxes collected on oil, gas, or other
312     hydrocarbon substances produced from a well:
313          (i) for which production began on or after July 1, 1995; and
314          (ii) attributable to interests:
315          (A) held in trust by the United States for the Tribe and its members; or
316          (B) on lands identified in Pub. L. No. 440, 62 Stat. 72 (1948); and
317          (c) for taxes imposed under this part, 80% of taxes collected on oil, gas, or other
318     hydrocarbon substances produced from a well:
319          (i) for which production began on or after January 1, 2001; and
320          (ii) attributable to interests on lands conveyed to the tribe under the Ute-Moab Land
321     Restoration Act, Pub. L. No. 106-398, Sec. 3303.
322          (2) (a) The maximum amount deposited in the Uintah Basin Revitalization Fund may
323     not exceed:
324          (i) $3,000,000 in fiscal year 2005-06;
325          (ii) $5,000,000 in fiscal year 2006-07;
326          (iii) $6,000,000 in fiscal years 2007-08 and 2008-09; and
327          (iv) for fiscal years beginning with fiscal year 2009-10, the amount determined by the
328     commission as described in Subsection (2)(b).
329          (b) (i) The commission shall increase or decrease the dollar amount described in
330     Subsection (2)(a)(iii) by a percentage equal to the percentage difference between the consumer
331     price index for the preceding calendar year and the consumer price index for calendar year
332     2008; and
333          (ii) after making an increase or decrease under Subsection (2)(b)(i), round the dollar
334     amount to the nearest whole dollar.
335          (c) For purposes of this Subsection (2), "consumer price index" is as described in
336     Section 1(f)(4), Internal Revenue Code, and defined in Section (1)(f)(5), Internal Revenue
337     Code.
338          (d) Any amounts in excess of the maximum described in Subsection (2)(a) shall be
339     credited as provided in Sections 51-9-305, 51-9-306, 51-9-307, and 59-5-115.
340          Section 11. Section 59-5-119 is amended to read:
341          59-5-119. Disposition of certain taxes collected on Navajo Nation land located in
342     Utah.
343          (1) Except as provided in Subsection (2), there shall be deposited into the Navajo
344     Revitalization Fund established in Section 35A-8-1704 for taxes imposed under this part
345     beginning on July 1, 1997:
346          (a) 33% of the taxes collected on oil, gas, or other hydrocarbon substances produced
347     from a well:
348          (i) for which production began on or before June 30, 1996; and
349          (ii) attributable to interests in Utah held in trust by the United States for the Navajo
350     Nation and its members; and
351          (b) 80% of the taxes collected on oil, gas, or other hydrocarbon substances produced
352     from a well:
353          (i) for which production began on or after July 1, 1996; and
354          (ii) attributable to interests in Utah held in trust by the United States for the Navajo
355     Nation and its members.
356          (2) (a) The maximum amount deposited in the Navajo Revitalization Fund may not
357     exceed:
358          (i) $2,000,000 in fiscal year 2006-07; and
359          (ii) $3,000,000 for fiscal years beginning with fiscal year 2007-08.
360          (b) Any amounts in excess of the maximum described in Subsection (2)(a) shall be
361     credited as provided in Sections 51-9-305, 51-9-306, 51-9-307, and 59-5-115.
362          Section 12. Section 59-5-215 is amended to read:
363          59-5-215. Disposition of taxes collected -- Credit to General Fund.
364          Except as provided in Section 51-9-305, 51-9-306, or 51-9-307, a tax imposed and
365     collected under Section 59-5-202 shall be paid to the commission, promptly remitted to the
366     state treasurer, and credited to the General Fund.
367          Section 13. Section 63I-1-263 is amended to read:
368          63I-1-263. Repeal dates, Titles 63A to 63N.
369          (1) In relation to the Utah Transparency Advisory Board, on January 1, 2025:
370          (a) Subsection 63A-1-201(1) is repealed;
371          (b) Subsection 63A-1-202(2)(c), the language "using criteria established by the board"
372     is repealed;
373          (c) Section 63A-1-203 is repealed;
374          (d) Subsections 63A-1-204(1) and (2), the language "After consultation with the board,
375     and" is repealed; and
376          (e) Subsection 63A-1-204(1)(b), the language "using the standards provided in
377     Subsection 63A-1-203(3)(c)" is repealed.
378          (2) Subsection 63A-5b-405(5), relating to prioritizing and allocating capital
379     improvement funding, is repealed July 1, 2024.
380          (3) Section 63A-5b-1003, State Facility Energy Efficiency Fund, is repealed July 1,
381     2023.
382          (4) Sections 63A-9-301 and 63A-9-302, related to the Motor Vehicle Review
383     Committee, are repealed July 1, 2023.
384          (5) Title 63C, Chapter 4a, Constitutional and Federalism Defense Act, is repealed July
385     1, 2028.
386          (6) Title 63C, Chapter 6, Utah Seismic Safety Commission, is repealed January 1,
387     2025.
388          (7) Title 63C, Chapter 12, Snake Valley Aquifer Advisory Council, is repealed July 1,
389     2024.
390          (8) Title 63C, Chapter 17, Point of the Mountain Development Commission Act, is
391     repealed July 1, 2021.
392          (9) Title 63C, Chapter 18, Behavioral Health Crisis Response Commission, is repealed
393     July 1, 2023.
394          (10) Title 63C, Chapter 21, Outdoor Adventure Commission, is repealed July 1, 2025.
395          (11) Title 63F, Chapter 2, Data Security Management Council, is repealed July 1,
396     2025.
397          (12) Section 63G-6a-805, which creates the Purchasing from Persons with Disabilities
398     Advisory Board, is repealed July 1, 2026.
399          (13) Title 63G, Chapter 21, Agreements to Provide State Services, is repealed July 1,
400     2025.
401          (14) Title 63H, Chapter 4, Heber Valley Historic Railroad Authority, is repealed July 1,
402     2024.
403          (15) Title 63H, Chapter 8, Utah Housing Corporation Act, is repealed July 1, 2026.
404          (16) Subsection 63J-1-602.1[(14)](17), Nurse Home Visiting Restricted Account is
405     repealed July 1, 2026.
406          (17) (a) Subsection 63J-1-602.1[(58)](61), relating to the Utah Statewide Radio System
407     Restricted Account, is repealed July 1, 2022.
408          (b) When repealing Subsection 63J-1-602.1[(58)](61), the Office of Legislative
409     Research and General Counsel shall, in addition to the office's authority under Subsection
410     36-12-12(3), make necessary changes to subsection numbering and cross references.
411          (18) Subsection 63J-1-602.2(4), referring to dedicated credits to the Utah Marriage
412     Commission, is repealed July 1, 2023.
413          (19) Subsection 63J-1-602.2(5), referring to the Trip Reduction Program, is repealed
414     July 1, 2022.
415          (20) Subsection 63J-1-602.2(25), related to the Utah Seismic Safety Commission, is
416     repealed January 1, 2025.
417          (21) Title 63J, Chapter 4, Part 5, Resource Development Coordinating Committee, is
418     repealed July 1, 2027.
419          (22) Subsection 63J-4-608(3), which creates the Federal Land Application Advisory
420     Committee, is repealed on July 1, 2021.
421          (23) In relation to the Utah Substance Use and Mental Health Advisory Council, on
422     January 1, 2023:
423          (a) Sections 63M-7-301, 63M-7-302, 63M-7-303, 63M-7-304, and 63M-7-306 are
424     repealed;
425          (b) Section 63M-7-305, the language that states "council" is replaced with
426     "commission";
427          (c) Subsection 63M-7-305(1) is repealed and replaced with:
428          "(1) "Commission" means the Commission on Criminal and Juvenile Justice."; and
429          (d) Subsection 63M-7-305(2) is repealed and replaced with:
430          "(2) The commission shall:
431          (a) provide ongoing oversight of the implementation, functions, and evaluation of the
432     Drug-Related Offenses Reform Act; and
433          (b) coordinate the implementation of Section 77-18-1.1 and related provisions in
434     Subsections 77-18-1(5)(b)(iii) and (iv).".
435          (24) The Crime Victim Reparations and Assistance Board, created in Section
436     63M-7-504, is repealed July 1, 2027.
437          (25) Title 63M, Chapter 7, Part 6, Utah Council on Victims of Crime, is repealed July
438     1, 2022.
439          (26) Title 63M, Chapter 11, Utah Commission on Aging, is repealed July 1, 2021.
440          (27) Subsection 63N-1-301(4)(c), related to the Talent Ready Utah Board, is repealed
441     January 1, 2023.
442          (28) Title 63N, Chapter 1, Part 5, Governor's Economic Development Coordinating
443     Council, is repealed July 1, 2024.
444          (29) Title 63N, Chapter 2, Part 2, Enterprise Zone Act, is repealed July 1, 2028.
445          (30) Section 63N-2-512 is repealed July 1, 2021.
446          (31) (a) Title 63N, Chapter 2, Part 6, Utah Small Business Jobs Act, is repealed
447     January 1, 2021.
448          (b) Section 59-9-107 regarding tax credits against premium taxes is repealed for
449     calendar years beginning on or after January 1, 2021.
450          (c) Notwithstanding Subsection (31)(b), an entity may carry forward a tax credit in
451     accordance with Section 59-9-107 if:
452          (i) the person is entitled to a tax credit under Section 59-9-107 on or before December
453     31, 2020; and
454          (ii) the qualified equity investment that is the basis of the tax credit is certified under
455     Section 63N-2-603 on or before December 31, 2023.
456          (32) Subsections 63N-3-109(2)(e) and 63N-3-109(2)(f)(i) are repealed July 1, 2023.
457          (33) Title 63N, Chapter 4, Part 4, Rural Employment Expansion Program, is repealed
458     July 1, 2023.
459          (34) Title 63N, Chapter 7, Part 1, Board of Tourism Development, is repealed July 1,
460     2025.
461          (35) Title 63N, Chapter 9, Part 2, Outdoor Recreational Infrastructure Grant Program,
462     is repealed January 1, 2023.
463          (36) Title 63N, Chapter 12, Part 5, Talent Ready Utah Center, is repealed January 1,
464     2023.
465          Section 14. Section 63I-2-263 is amended to read:
466          63I-2-263. Repeal dates, Title 63A to Title 63N.
467          (1) On July 1, 2020:
468          (a) Subsection 63A-1-203(5)(a)(i) is repealed; and
469          (b) in Subsection 63A-1-203(5)(a)(ii), the language that states "appointed on or after
470     May 8, 2018," is repealed.
471          (2) Section 63A-3-111 is repealed June 30, 2021.
472          (3) Title 63C, Chapter 19, Higher Education Strategic Planning Commission is
473     repealed July 1, 2021.
474          (4) Title 63C, Chapter 22, Digital Wellness, Citizenship, and Safe Technology
475     Commission is repealed July 1, 2023.
476          (5) The following sections regarding the World War II Memorial Commission are
477     repealed on July 1, 2022:
478          (a) Section 63G-1-801;
479          (b) Section 63G-1-802;
480          (c) Section 63G-1-803; and
481          (d) Section 63G-1-804.
482          (6) Subsections 63G-6a-802(1)(d) and 63G-6a-802(3)(b)(iii), regarding a procurement
483     relating to a vice presidential debate, are repealed January 1, 2021.
484          (7) In relation to the State Fair Park Committee, on January 1, 2021:
485          (a) Section 63H-6-104.5 is repealed; and
486          (b) Subsections 63H-6-104(8) and (9) are repealed.
487          (8) Section 63H-7a-303 is repealed July 1, 2024.
488          (9) Subsection 63J-1-206(3)(c), relating to coronavirus, is repealed July 1, 2021.
489          (10) In relation to the Employability to Careers Program Board, on July 1, 2022:
490          (a) Subsection 63J-1-602.1[(57)](62) is repealed;
491          (b) Subsection 63J-4-301(1)(h), related to the review of data and metrics, is repealed;
492     and
493          (c) Title 63J, Chapter 4, Part 7, Employability to Careers Program, is repealed.
494          (11) Title 63M, Chapter 4, Part 8, Voluntary Home Energy Information Pilot Program
495     Act, is repealed January 1, 2022.
496          (12) Sections 63M-7-213 and 63M-7-213.5 are repealed on January 1, 2023.
497          (13) Subsection 63N-12-508(3) is repealed December 31, 2021.
498          (14) Title 63N, Chapter 13, Part 3, Facilitating [Public-Private] Public-private
499     Partnerships Act, is repealed January 1, 2024.
500          (15) Title 63N, Chapter 15, COVID-19 Economic Recovery Programs, is repealed
501     December 31, 2021.
502          Section 15. Section 63J-1-602.1 is amended to read:
503          63J-1-602.1. List of nonlapsing appropriations from accounts and funds.
504          Appropriations made from the following accounts or funds are nonlapsing:
505          (1) The Utah Intracurricular Student Organization Support for Agricultural Education
506     and Leadership Restricted Account created in Section 4-42-102.
507          (2) The Native American Repatriation Restricted Account created in Section 9-9-407.
508          (3) The Martin Luther King, Jr. Civil Rights Support Restricted Account created in
509     Section 9-18-102.
510          (4) The National Professional Men's Soccer Team Support of Building Communities
511     Restricted Account created in Section 9-19-102.
512          (5) Funds collected for directing and administering the C-PACE district created in
513     Section 11-42a-106.
514          (6) Money received by the Utah Inland Port Authority, as provided in Section
515     11-58-105.
516          (7) The "Latino Community Support Restricted Account" created in Section 13-1-16.
517          (8) The Clean Air Support Restricted Account created in Section 19-1-109.
518          (9) The Division of Air Quality Oil, Gas, and Mining Restricted Account created in
519     Section 19-2a-106.
520          (10) The Division of Water Quality Oil, Gas, and Mining Restricted Account created in
521     Section 19-5-126.
522          [(9)] (11) The "Support for State-Owned Shooting Ranges Restricted Account" created
523     in Section 23-14-13.5.
524          [(10)] (12) Award money under the State Asset Forfeiture Grant Program, as provided
525     under Section 24-4-117.
526          [(11)] (13) Funds collected from the program fund for local health department
527     expenses incurred in responding to a local health emergency under Section 26-1-38.
528          [(12)] (14) The Children with Cancer Support Restricted Account created in Section
529     26-21a-304.
530          [(13)] (15) State funds for matching federal funds in the Children's Health Insurance
531     Program as provided in Section 26-40-108.
532          [(14)] (16) The Children with Heart Disease Support Restricted Account created in
533     Section 26-58-102.
534          [(15)] (17) The Nurse Home Visiting Restricted Account created in Section 26-63-601.
535          [(16)] (18) The Technology Development Restricted Account created in Section
536     31A-3-104.
537          [(17)] (19) The Criminal Background Check Restricted Account created in Section
538     31A-3-105.
539          [(18)] (20) The Captive Insurance Restricted Account created in Section 31A-3-304,
540     except to the extent that Section 31A-3-304 makes the money received under that section free
541     revenue.
542          [(19)] (21) The Title Licensee Enforcement Restricted Account created in Section
543     31A-23a-415.
544          [(20)] (22) The Health Insurance Actuarial Review Restricted Account created in
545     Section 31A-30-115.
546          [(21)] (23) The Insurance Fraud Investigation Restricted Account created in Section
547     31A-31-108.
548          [(22)] (24) The Underage Drinking Prevention Media and Education Campaign
549     Restricted Account created in Section 32B-2-306.
550          [(23)] (25) The School Readiness Restricted Account created in Section 35A-15-203.
551          [(24)] (26) Money received by the Utah State Office of Rehabilitation for the sale of
552     certain products or services, as provided in Section 35A-13-202.
553          [(25)] (27) The Oil and Gas Administrative Penalties Account created in Section
554     40-6-11.
555          [(26)] (28) The Oil and Gas Conservation Account created in Section 40-6-14.5.
556          (29) The Division of Oil, Gas, and Mining Restricted account created in Section
557     40-6-23.
558          [(27)] (30) The Electronic Payment Fee Restricted Account created by Section
559     41-1a-121 to the Motor Vehicle Division.
560          [(28)] (31) The Motor Vehicle Enforcement Division Temporary Permit Restricted
561     Account created by Section 41-3-110 to the State Tax Commission.
562          [(29)] (32) The Utah Law Enforcement Memorial Support Restricted Account created
563     in Section 53-1-120.
564          [(30)] (33) The State Disaster Recovery Restricted Account to the Division of
565     Emergency Management, as provided in Section 53-2a-603.
566          [(31)] (34) The Department of Public Safety Restricted Account to the Department of
567     Public Safety, as provided in Section 53-3-106.
568          [(32)] (35) The Utah Highway Patrol Aero Bureau Restricted Account created in
569     Section 53-8-303.
570          [(33)] (36) The DNA Specimen Restricted Account created in Section 53-10-407.
571          [(34)] (37) The Canine Body Armor Restricted Account created in Section 53-16-201.
572          [(35)] (38) The Technical Colleges Capital Projects Fund created in Section
573     53B-2a-118.
574          [(36)] (39) The Higher Education Capital Projects Fund created in Section
575     53B-22-202.
576          [(37)] (40) A certain portion of money collected for administrative costs under the
577     School Institutional Trust Lands Management Act, as provided under Section 53C-3-202.
578          [(38)] (41) The Public Utility Regulatory Restricted Account created in Section
579     54-5-1.5, subject to Subsection 54-5-1.5(4)(d).
580          [(39)] (42) Funds collected from a surcharge fee to provide certain licensees with
581     access to an electronic reference library, as provided in Section 58-3a-105.
582          [(40)] (43) Certain fines collected by the Division of Occupational and Professional
583     Licensing for violation of unlawful or unprofessional conduct that are used for education and
584     enforcement purposes, as provided in Section 58-17b-505.
585          [(41)] (44) Funds collected from a surcharge fee to provide certain licensees with
586     access to an electronic reference library, as provided in Section 58-22-104.
587          [(42)] (45) Funds collected from a surcharge fee to provide certain licensees with
588     access to an electronic reference library, as provided in Section 58-55-106.
589          [(43)] (46) Funds collected from a surcharge fee to provide certain licensees with
590     access to an electronic reference library, as provided in Section 58-56-3.5.
591          [(44)] (47) Certain fines collected by the Division of Occupational and Professional
592     Licensing for use in education and enforcement of the Security Personnel Licensing Act, as
593     provided in Section 58-63-103.
594          [(45)] (48) The Relative Value Study Restricted Account created in Section 59-9-105.
595          [(46)] (49) The Cigarette Tax Restricted Account created in Section 59-14-204.
596          [(47)] (50) Funds paid to the Division of Real Estate for the cost of a criminal
597     background check for a mortgage loan license, as provided in Section 61-2c-202.
598          [(48)] (51) Funds paid to the Division of Real Estate for the cost of a criminal
599     background check for principal broker, associate broker, and sales agent licenses, as provided
600     in Section 61-2f-204.
601          [(49)] (52) Certain funds donated to the Department of Human Services, as provided in
602     Section 62A-1-111.
603          [(50)] (53) The National Professional Men's Basketball Team Support of Women and
604     Children Issues Restricted Account created in Section 62A-1-202.
605          [(51)] (54) Certain funds donated to the Division of Child and Family Services, as
606     provided in Section 62A-4a-110.
607          [(52)] (55) The Choose Life Adoption Support Restricted Account created in Section
608     62A-4a-608.
609          [(53)] (56) Funds collected by the Office of Administrative Rules for publishing, as
610     provided in Section 63G-3-402.
611          [(54)] (57) The Immigration Act Restricted Account created in Section 63G-12-103.
612          [(55)] (58) Money received by the military installation development authority, as
613     provided in Section 63H-1-504.
614          [(56)] (59) The Computer Aided Dispatch Restricted Account created in Section
615     63H-7a-303.
616          [(57)] (60) The Unified Statewide 911 Emergency Service Account created in Section
617     63H-7a-304.
618          [(58)] (61) The Utah Statewide Radio System Restricted Account created in Section
619     63H-7a-403.
620          [(59)] (62) The Employability to Careers Program Restricted Account created in
621     Section 63J-4-703.
622          [(60)] (63) The Motion Picture Incentive Account created in Section 63N-8-103.
623          [(61)] (64) Certain money payable for expenses of the Pete Suazo Utah Athletic
624     Commission, as provided under Section 63N-10-301.
625          [(62)] (65) Funds collected by the housing of state probationary inmates or state parole
626     inmates, as provided in Subsection 64-13e-104(2).
627          [(63)] (66) Certain forestry and fire control funds utilized by the Division of Forestry,
628     Fire, and State Lands, as provided in Section 65A-8-103.
629          [(64)] (67) The Transportation of Veterans to Memorials Support Restricted Account
630     created in Section 71-14-102.
631          [(65)] (68) The Amusement Ride Safety Restricted Account, as provided in Section
632     72-16-204.
633          [(66)] (69) Certain funds received by the Office of the State Engineer for well drilling
634     fines or bonds, as provided in Section 73-3-25.
635          [(67)] (70) The Water Resources Conservation and Development Fund, as provided in
636     Section 73-23-2.
637          [(68)] (71) Funds donated or paid to a juvenile court by private sources, as provided in
638     Subsection 78A-6-203(1)(c).
639          [(69)] (72) Fees for certificate of admission created under Section 78A-9-102.
640          [(70)] (73) Funds collected for adoption document access as provided in Sections
641     78B-6-141, 78B-6-144, and 78B-6-144.5.
642          [(71)] (74) Funds collected for indigent defense as provided in Title 78B, Chapter 22,
643     Part 4, Utah Indigent Defense Commission.
644          (75) The Utah Geological Survey Oil, Gas, and Mining Restricted Account created in
645     Section 79-3-403.
646          [(72)] (76) Revenue for golf user fees at the Wasatch Mountain State Park, Palisades
647     State Park, Jordan River State Park, and Green River State Park, as provided under Section
648     79-4-403.
649          [(73)] (77) Certain funds received by the Division of Parks and Recreation from the
650     sale or disposal of buffalo, as provided under Section 79-4-1001.
651          [(74)] (78) The Drinking While Pregnant Prevention Media and Education Campaign
652     Restricted Account created in Section 32B-2-308.
653          Section 16. Section 79-3-403 is enacted to read:
654          79-3-403. Utah Geological Survey Oil, Gas, and Mining Restricted Account.
655          (1) As used in this section:
656          (a) "Account" means the Utah Geological Survey Oil, Gas, and Mining Restricted
657     Account created by this section.
658          (b) "Survey" means the Utah Geological Survey.
659          (2) (a) There is created a restricted account within the General Fund known as the
660     "Utah Geological Survey Oil, Gas, and Mining Restricted Account."
661          (b) The account consists of:
662          (i) deposits to the account made under Section 51-9-306;
663          (ii) appropriations of the Legislature; and
664          (iii) interest and other earnings described in Subsection (2)(c).
665          (c) The Office of the Treasurer shall deposit interest and other earnings derived from
666     investment of money in the account into the account.
667          (3) (a) Upon appropriation by the Legislature, the survey shall use money from the
668     account to pay costs of programs or projects administered by the survey that are primarily
669     related to oil, gas, and mining.
670          (b) An appropriation provided for under this section is not intended to replace the
671     following that is otherwise allocated for the programs or projects described in Subsection
672     (3)(a):
673          (i) federal money; or
674          (ii) a dedicated credit.
675          (4) Appropriations made in accordance with this section are nonlapsing in accordance
676     with Section 63J-1-602.1.
677