1     
SEVERANCE TAX REVENUE AMENDMENTS

2     
2021 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: David P. Hinkins

5     
House Sponsor: ____________

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          ▸     makes appropriations made from the accounts nonlapsing; and
19          ▸     makes technical changes.
20     Money Appropriated in this Bill:
21          None
22     Other Special Clauses:
23          None
24     Utah Code Sections Affected:
25     AMENDS:
26          40-6-14.5, as last amended by Laws of Utah 2016, Chapter 420
27          51-9-202, as last amended by Laws of Utah 2013, Chapter 211
28          51-9-301, as last amended by Laws of Utah 2010, Chapter 219
29          59-5-115, as last amended by Laws of Utah 2014, Chapter 241
30          59-5-116, as last amended by Laws of Utah 2014, Chapter 241
31          59-5-119, as last amended by Laws of Utah 2014, Chapter 241
32          59-5-215, as last amended by Laws of Utah 2014, Chapter 241
33          63I-1-263, as last amended by Laws of Utah 2020, Chapters 82, 152, 154, 199, 230,
34     303, 322, 336, 354, 360, 375, 405 and last amended by Coordination Clause, Laws
35     of Utah 2020, Chapter 360
36          63I-2-263, as last amended by Laws of Utah 2020, Fifth Special Session, Chapter 12
37          63J-1-602.1, as last amended by Laws of Utah 2020, Fifth Special Session, Chapter 4
38     ENACTS:
39          19-2a-106, Utah Code Annotated 1953
40          19-5-126, Utah Code Annotated 1953
41          40-6-23, Utah Code Annotated 1953
42          51-9-306, Utah Code Annotated 1953
43          79-3-403, Utah Code Annotated 1953
44     

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

182     
Deposit or Credit of Certain Severance Taxes Act

183          51-9-301. Title.
184          This part is known as the "Infrastructure and Economic Diversification Investment
185     Account and Deposit or Credit of Certain Severance Taxes [into Permanent State Trust Fund]
186     Act."
187          Section 7. Section 51-9-306 is enacted to read:
188          51-9-306. Deposit of certain severance tax revenue for specified state agencies.
189          (1) As used in this section:
190          (a) "Aggregate annual revenue" means the aggregate annual revenue collected in a
191     fiscal year from the taxes imposed under Title 59, Chapter 5, Severance Tax on Oil, Gas, and
192     Mining, after subtracting the amounts required to be distributed under Sections 59-5-116 and
193     59-5-119.
194          (b) "Aggregate annual mining revenue" means the aggregate annual revenue collected
195     in a fiscal year from taxes imposed under Title 59, Chapter 5, Part 2, Mining Severance Tax.
196          (c) "Aggregate annual oil and gas revenue" means the aggregate annual revenue
197     collected in a fiscal year from the taxes imposed under Title 59, Chapter 5, Part 1, Oil and Gas
198     Severance Tax, after subtracting the amounts required to be distributed under Sections
199     59-5-116 and 59-5-119.
200          (d) "Average aggregate annual revenue" means the three-year rolling average of the
201     aggregate annual revenue collected in a fiscal year from the taxes imposed under Title 59,
202     Chapter 5, Severance Tax on Oil, Gas, and Mining:
203          (i) after subtracting the amounts required to be distributed under Sections 59-5-116 and
204     59-5-119; and
205          (ii) ending in the fiscal year immediately preceding a deposit required by this section.
206          (e) "Average aggregate annual mining revenue" means the three-year rolling average of
207     the aggregate annual revenue collected in a fiscal year from the taxes imposed under Title 59,
208     Chapter 5, Part 2, Mining Severance Tax, ending in the fiscal year immediately preceding a
209     deposit required by this section.
210          (f) "Average aggregate annual oil and gas revenue" means the three-year rolling
211     average of the aggregate annual revenue collected in a fiscal year from the taxes imposed under
212     Title 59, Chapter 5, Part 1, Oil and Gas Severance Tax:
213          (i) after subtracting the amounts required to be distributed under Sections 59-5-116 and
214     59-5-119; and
215          (ii) ending in the fiscal year immediately preceding a deposit required by this section.
216          (2) After making the deposits of oil and gas severance tax revenue as required under
217     Sections 59-5-116 and 59-5-119 and making the credits under Section 51-9-305, beginning on
218     July 1, 2021, the State Tax Commission shall annually make the following deposits:
219          (a) to the Division of Air Quality Oil, Gas, and Mining Restricted Account, created in
220     Section 19-2a-106, the following average aggregate annual revenue:
221          (i) 2.75% of the first $50,000,000 of the average aggregate annual revenue;
222          (ii) 1% of the next $50,000,000 of the average aggregate annual revenue; and
223          (iii) .5% of the average aggregate annual revenue that exceeds $100,000,000;
224          (b) to the Division of Water Quality Oil, Gas, and Mining Restricted Account, created
225     in Section 19-5-126, the following average aggregate annual revenue:
226          (i) .4% of the first $50,000,000 of the average aggregate annual revenue;
227          (ii) .15% of the next $50,000,000 of the average aggregate annual revenue; and
228          (iii) .08% of the average aggregate annual revenue that exceeds $100,000,000;
229          (c) to the Division of Oil, Gas, and Mining Restricted Account, created in Section
230     40-6-23, the following:
231          (i) (A) 11.5% of the first $50,000,000 of the average aggregate annual mining revenue;
232          (B) 3% of the next $50,000,000 of the average aggregate annual mining revenue; and
233          (C) 1% of the average aggregate annual mining revenue that exceeds $100,000,000;
234     and
235          (ii) (A) 18% of the first $50,000,000 of the average aggregate annual oil and gas
236     revenue;
237          (B) 3% of the next $50,000,000 of the average aggregate annual oil and gas revenue;
238     and
239          (C) 1% of the average aggregate annual oil and gas revenue that exceeds $100,000,000;
240     and
241          (d) to the Utah Geological Survey Oil, Gas, and Mining Restricted Account, created in
242     Section 79-3-403, the following average aggregate annual revenue:
243          (i) 2.5% of the first $50,000,000 of the average aggregate annual revenue;
244          (ii) 1% of the next $50,000,000 of the average aggregate annual revenue; and
245          (iii) .5% of the average aggregate annual revenue that exceeds $100,000,000.
246          Section 8. Section 59-5-115 is amended to read:
247          59-5-115. Disposition of taxes collected -- Credit to General Fund.
248          Except as provided in Section 51-9-305, 51-9-306, 59-5-116, or 59-5-119, a tax
249     imposed and collected under Section 59-5-102 shall be paid to the commission, promptly
250     remitted to the state treasurer, and credited to the General Fund.
251          Section 9. Section 59-5-116 is amended to read:
252          59-5-116. Disposition of certain taxes collected on Ute Indian land.
253          (1) Except as provided in Subsection (2), there shall be deposited into the Uintah Basin
254     Revitalization Fund established in Section 35A-8-1602:
255          (a) for taxes imposed under this part, 33% of the taxes collected on oil, gas, or other
256     hydrocarbon substances produced from a well:
257          (i) for which production began on or before June 30, 1995; and
258          (ii) attributable to interests:
259          (A) held in trust by the United States for the Tribe and its members; or
260          (B) on lands identified in Pub. L. No. 440, 62 Stat. 72 (1948);
261          (b) for taxes imposed under this part, 80% of taxes collected on oil, gas, or other
262     hydrocarbon substances produced from a well:
263          (i) for which production began on or after July 1, 1995; and
264          (ii) attributable to interests:
265          (A) held in trust by the United States for the Tribe and its members; or
266          (B) on lands identified in Pub. L. No. 440, 62 Stat. 72 (1948); and
267          (c) for taxes imposed under this part, 80% of taxes collected on oil, gas, or other
268     hydrocarbon substances produced from a well:
269          (i) for which production began on or after January 1, 2001; and
270          (ii) attributable to interests on lands conveyed to the tribe under the Ute-Moab Land
271     Restoration Act, Pub. L. No. 106-398, Sec. 3303.
272          (2) (a) The maximum amount deposited in the Uintah Basin Revitalization Fund may
273     not exceed:
274          (i) $3,000,000 in fiscal year 2005-06;
275          (ii) $5,000,000 in fiscal year 2006-07;
276          (iii) $6,000,000 in fiscal years 2007-08 and 2008-09; and
277          (iv) for fiscal years beginning with fiscal year 2009-10, the amount determined by the
278     commission as described in Subsection (2)(b).
279          (b) (i) The commission shall increase or decrease the dollar amount described in
280     Subsection (2)(a)(iii) by a percentage equal to the percentage difference between the consumer
281     price index for the preceding calendar year and the consumer price index for calendar year
282     2008; and
283          (ii) after making an increase or decrease under Subsection (2)(b)(i), round the dollar
284     amount to the nearest whole dollar.
285          (c) For purposes of this Subsection (2), "consumer price index" is as described in
286     Section 1(f)(4), Internal Revenue Code, and defined in Section (1)(f)(5), Internal Revenue
287     Code.
288          (d) Any amounts in excess of the maximum described in Subsection (2)(a) shall be
289     credited as provided in Sections 51-9-305, 51-9-306, and 59-5-115.
290          Section 10. Section 59-5-119 is amended to read:
291          59-5-119. Disposition of certain taxes collected on Navajo Nation land located in
292     Utah.
293          (1) Except as provided in Subsection (2), there shall be deposited into the Navajo
294     Revitalization Fund established in Section 35A-8-1704 for taxes imposed under this part
295     beginning on July 1, 1997:
296          (a) 33% of the taxes collected on oil, gas, or other hydrocarbon substances produced
297     from a well:
298          (i) for which production began on or before June 30, 1996; and
299          (ii) attributable to interests in Utah held in trust by the United States for the Navajo
300     Nation and its members; and
301          (b) 80% of the taxes collected on oil, gas, or other hydrocarbon substances produced
302     from a well:
303          (i) for which production began on or after July 1, 1996; and
304          (ii) attributable to interests in Utah held in trust by the United States for the Navajo
305     Nation and its members.
306          (2) (a) The maximum amount deposited in the Navajo Revitalization Fund may not
307     exceed:
308          (i) $2,000,000 in fiscal year 2006-07; and
309          (ii) $3,000,000 for fiscal years beginning with fiscal year 2007-08.
310          (b) Any amounts in excess of the maximum described in Subsection (2)(a) shall be
311     credited as provided in Sections 51-9-305, 51-9-306, and 59-5-115.
312          Section 11. Section 59-5-215 is amended to read:
313          59-5-215. Disposition of taxes collected -- Credit to General Fund.
314          Except as provided in Section 51-9-305 or 51-9-306, a tax imposed and collected under
315     Section 59-5-202 shall be paid to the commission, promptly remitted to the state treasurer, and
316     credited to the General Fund.
317          Section 12. Section 63I-1-263 is amended to read:
318          63I-1-263. Repeal dates, Titles 63A to 63N.
319          (1) In relation to the Utah Transparency Advisory Board, on January 1, 2025:
320          (a) Subsection 63A-1-201(1) is repealed;
321          (b) Subsection 63A-1-202(2)(c), the language "using criteria established by the board"
322     is repealed;
323          (c) Section 63A-1-203 is repealed;
324          (d) Subsections 63A-1-204(1) and (2), the language "After consultation with the board,
325     and" is repealed; and
326          (e) Subsection 63A-1-204(1)(b), the language "using the standards provided in
327     Subsection 63A-1-203(3)(c)" is repealed.
328          (2) Subsection 63A-5b-405(5), relating to prioritizing and allocating capital
329     improvement funding, is repealed July 1, 2024.
330          (3) Section 63A-5b-1003, State Facility Energy Efficiency Fund, is repealed July 1,
331     2023.
332          (4) Sections 63A-9-301 and 63A-9-302, related to the Motor Vehicle Review
333     Committee, are repealed July 1, 2023.
334          (5) Title 63C, Chapter 4a, Constitutional and Federalism Defense Act, is repealed July
335     1, 2028.
336          (6) Title 63C, Chapter 6, Utah Seismic Safety Commission, is repealed January 1,
337     2025.
338          (7) Title 63C, Chapter 12, Snake Valley Aquifer Advisory Council, is repealed July 1,
339     2024.
340          (8) Title 63C, Chapter 17, Point of the Mountain Development Commission Act, is
341     repealed July 1, 2021.
342          (9) Title 63C, Chapter 18, Behavioral Health Crisis Response Commission, is repealed
343     July 1, 2023.
344          (10) Title 63C, Chapter 21, Outdoor Adventure Commission, is repealed July 1, 2025.
345          (11) Title 63F, Chapter 2, Data Security Management Council, is repealed July 1,
346     2025.
347          (12) Section 63G-6a-805, which creates the Purchasing from Persons with Disabilities
348     Advisory Board, is repealed July 1, 2026.
349          (13) Title 63G, Chapter 21, Agreements to Provide State Services, is repealed July 1,
350     2025.
351          (14) Title 63H, Chapter 4, Heber Valley Historic Railroad Authority, is repealed July 1,
352     2024.
353          (15) Title 63H, Chapter 8, Utah Housing Corporation Act, is repealed July 1, 2026.
354          (16) Subsection 63J-1-602.1[(14)](17), Nurse Home Visiting Restricted Account is
355     repealed July 1, 2026.
356          (17) (a) Subsection 63J-1-602.1[(58)](61), relating to the Utah Statewide Radio System
357     Restricted Account, is repealed July 1, 2022.
358          (b) When repealing Subsection 63J-1-602.1[(58)](61), the Office of Legislative
359     Research and General Counsel shall, in addition to the office's authority under Subsection
360     36-12-12(3), make necessary changes to subsection numbering and cross references.
361          (18) Subsection 63J-1-602.2(4), referring to dedicated credits to the Utah Marriage
362     Commission, is repealed July 1, 2023.
363          (19) Subsection 63J-1-602.2(5), referring to the Trip Reduction Program, is repealed
364     July 1, 2022.
365          (20) Subsection 63J-1-602.2(25), related to the Utah Seismic Safety Commission, is
366     repealed January 1, 2025.
367          (21) Title 63J, Chapter 4, Part 5, Resource Development Coordinating Committee, is
368     repealed July 1, 2027.
369          (22) Subsection 63J-4-608(3), which creates the Federal Land Application Advisory
370     Committee, is repealed on July 1, 2021.
371          (23) In relation to the Utah Substance Use and Mental Health Advisory Council, on
372     January 1, 2023:
373          (a) Sections 63M-7-301, 63M-7-302, 63M-7-303, 63M-7-304, and 63M-7-306 are
374     repealed;
375          (b) Section 63M-7-305, the language that states "council" is replaced with
376     "commission";
377          (c) Subsection 63M-7-305(1) is repealed and replaced with:
378          "(1) "Commission" means the Commission on Criminal and Juvenile Justice."; and
379          (d) Subsection 63M-7-305(2) is repealed and replaced with:
380          "(2) The commission shall:
381          (a) provide ongoing oversight of the implementation, functions, and evaluation of the
382     Drug-Related Offenses Reform Act; and
383          (b) coordinate the implementation of Section 77-18-1.1 and related provisions in
384     Subsections 77-18-1(5)(b)(iii) and (iv).".
385          (24) The Crime Victim Reparations and Assistance Board, created in Section
386     63M-7-504, is repealed July 1, 2027.
387          (25) Title 63M, Chapter 7, Part 6, Utah Council on Victims of Crime, is repealed July
388     1, 2022.
389          (26) Title 63M, Chapter 11, Utah Commission on Aging, is repealed July 1, 2021.
390          (27) Subsection 63N-1-301(4)(c), related to the Talent Ready Utah Board, is repealed
391     January 1, 2023.
392          (28) Title 63N, Chapter 1, Part 5, Governor's Economic Development Coordinating
393     Council, is repealed July 1, 2024.
394          (29) Title 63N, Chapter 2, Part 2, Enterprise Zone Act, is repealed July 1, 2028.
395          (30) Section 63N-2-512 is repealed July 1, 2021.
396          (31) (a) Title 63N, Chapter 2, Part 6, Utah Small Business Jobs Act, is repealed
397     January 1, 2021.
398          (b) Section 59-9-107 regarding tax credits against premium taxes is repealed for
399     calendar years beginning on or after January 1, 2021.
400          (c) Notwithstanding Subsection (31)(b), an entity may carry forward a tax credit in
401     accordance with Section 59-9-107 if:
402          (i) the person is entitled to a tax credit under Section 59-9-107 on or before December
403     31, 2020; and
404          (ii) the qualified equity investment that is the basis of the tax credit is certified under
405     Section 63N-2-603 on or before December 31, 2023.
406          (32) Subsections 63N-3-109(2)(e) and 63N-3-109(2)(f)(i) are repealed July 1, 2023.
407          (33) Title 63N, Chapter 4, Part 4, Rural Employment Expansion Program, is repealed
408     July 1, 2023.
409          (34) Title 63N, Chapter 7, Part 1, Board of Tourism Development, is repealed July 1,
410     2025.
411          (35) Title 63N, Chapter 9, Part 2, Outdoor Recreational Infrastructure Grant Program,
412     is repealed January 1, 2023.
413          (36) Title 63N, Chapter 12, Part 5, Talent Ready Utah Center, is repealed January 1,
414     2023.
415          Section 13. Section 63I-2-263 is amended to read:
416          63I-2-263. Repeal dates, Title 63A to Title 63N.
417          (1) On July 1, 2020:
418          (a) Subsection 63A-1-203(5)(a)(i) is repealed; and
419          (b) in Subsection 63A-1-203(5)(a)(ii), the language that states "appointed on or after
420     May 8, 2018," is repealed.
421          (2) Section 63A-3-111 is repealed June 30, 2021.
422          (3) Title 63C, Chapter 19, Higher Education Strategic Planning Commission is
423     repealed July 1, 2021.
424          (4) Title 63C, Chapter 22, Digital Wellness, Citizenship, and Safe Technology
425     Commission is repealed July 1, 2023.
426          (5) The following sections regarding the World War II Memorial Commission are
427     repealed on July 1, 2022:
428          (a) Section 63G-1-801;
429          (b) Section 63G-1-802;
430          (c) Section 63G-1-803; and
431          (d) Section 63G-1-804.
432          (6) Subsections 63G-6a-802(1)(d) and 63G-6a-802(3)(b)(iii), regarding a procurement
433     relating to a vice presidential debate, are repealed January 1, 2021.
434          (7) In relation to the State Fair Park Committee, on January 1, 2021:
435          (a) Section 63H-6-104.5 is repealed; and
436          (b) Subsections 63H-6-104(8) and (9) are repealed.
437          (8) Section 63H-7a-303 is repealed July 1, 2024.
438          (9) Subsection 63J-1-206(3)(c), relating to coronavirus, is repealed July 1, 2021.
439          (10) In relation to the Employability to Careers Program Board, on July 1, 2022:
440          (a) Subsection 63J-1-602.1[(57)](62) is repealed;
441          (b) Subsection 63J-4-301(1)(h), related to the review of data and metrics, is repealed;
442     and
443          (c) Title 63J, Chapter 4, Part 7, Employability to Careers Program, is repealed.
444          (11) Title 63M, Chapter 4, Part 8, Voluntary Home Energy Information Pilot Program
445     Act, is repealed January 1, 2022.
446          (12) Sections 63M-7-213 and 63M-7-213.5 are repealed on January 1, 2023.
447          (13) Subsection 63N-12-508(3) is repealed December 31, 2021.
448          (14) Title 63N, Chapter 13, Part 3, Facilitating [Public-Private] Public-private
449     Partnerships Act, is repealed January 1, 2024.
450          (15) Title 63N, Chapter 15, COVID-19 Economic Recovery Programs, is repealed
451     December 31, 2021.
452          Section 14. Section 63J-1-602.1 is amended to read:
453          63J-1-602.1. List of nonlapsing appropriations from accounts and funds.
454          Appropriations made from the following accounts or funds are nonlapsing:
455          (1) The Utah Intracurricular Student Organization Support for Agricultural Education
456     and Leadership Restricted Account created in Section 4-42-102.
457          (2) The Native American Repatriation Restricted Account created in Section 9-9-407.
458          (3) The Martin Luther King, Jr. Civil Rights Support Restricted Account created in
459     Section 9-18-102.
460          (4) The National Professional Men's Soccer Team Support of Building Communities
461     Restricted Account created in Section 9-19-102.
462          (5) Funds collected for directing and administering the C-PACE district created in
463     Section 11-42a-106.
464          (6) Money received by the Utah Inland Port Authority, as provided in Section
465     11-58-105.
466          (7) The "Latino Community Support Restricted Account" created in Section 13-1-16.
467          (8) The Clean Air Support Restricted Account created in Section 19-1-109.
468          (9) The Division of Air Quality Oil, Gas, and Mining Restricted Account created in
469     Section 19-2a-106.
470          (10) The Division of Water Quality Oil, Gas, and Mining Restricted Account created in
471     Section 19-5-126.
472          [(9)] (11) The "Support for State-Owned Shooting Ranges Restricted Account" created
473     in Section 23-14-13.5.
474          [(10)] (12) Award money under the State Asset Forfeiture Grant Program, as provided
475     under Section 24-4-117.
476          [(11)] (13) Funds collected from the program fund for local health department
477     expenses incurred in responding to a local health emergency under Section 26-1-38.
478          [(12)] (14) The Children with Cancer Support Restricted Account created in Section
479     26-21a-304.
480          [(13)] (15) State funds for matching federal funds in the Children's Health Insurance
481     Program as provided in Section 26-40-108.
482          [(14)] (16) The Children with Heart Disease Support Restricted Account created in
483     Section 26-58-102.
484          [(15)] (17) The Nurse Home Visiting Restricted Account created in Section 26-63-601.
485          [(16)] (18) The Technology Development Restricted Account created in Section
486     31A-3-104.
487          [(17)] (19) The Criminal Background Check Restricted Account created in Section
488     31A-3-105.
489          [(18)] (20) The Captive Insurance Restricted Account created in Section 31A-3-304,
490     except to the extent that Section 31A-3-304 makes the money received under that section free
491     revenue.
492          [(19)] (21) The Title Licensee Enforcement Restricted Account created in Section
493     31A-23a-415.
494          [(20)] (22) The Health Insurance Actuarial Review Restricted Account created in
495     Section 31A-30-115.
496          [(21)] (23) The Insurance Fraud Investigation Restricted Account created in Section
497     31A-31-108.
498          [(22)] (24) The Underage Drinking Prevention Media and Education Campaign
499     Restricted Account created in Section 32B-2-306.
500          [(23)] (25) The School Readiness Restricted Account created in Section 35A-15-203.
501          [(24)] (26) Money received by the Utah State Office of Rehabilitation for the sale of
502     certain products or services, as provided in Section 35A-13-202.
503          [(25)] (27) The Oil and Gas Administrative Penalties Account created in Section
504     40-6-11.
505          [(26)] (28) The Oil and Gas Conservation Account created in Section 40-6-14.5.
506          (29) The Division of Oil, Gas, and Mining Restricted account created in Section
507     40-6-23.
508          [(27)] (30) The Electronic Payment Fee Restricted Account created by Section
509     41-1a-121 to the Motor Vehicle Division.
510          [(28)] (31) The Motor Vehicle Enforcement Division Temporary Permit Restricted
511     Account created by Section 41-3-110 to the State Tax Commission.
512          [(29)] (32) The Utah Law Enforcement Memorial Support Restricted Account created
513     in Section 53-1-120.
514          [(30)] (33) The State Disaster Recovery Restricted Account to the Division of
515     Emergency Management, as provided in Section 53-2a-603.
516          [(31)] (34) The Department of Public Safety Restricted Account to the Department of
517     Public Safety, as provided in Section 53-3-106.
518          [(32)] (35) The Utah Highway Patrol Aero Bureau Restricted Account created in
519     Section 53-8-303.
520          [(33)] (36) The DNA Specimen Restricted Account created in Section 53-10-407.
521          [(34)] (37) The Canine Body Armor Restricted Account created in Section 53-16-201.
522          [(35)] (38) The Technical Colleges Capital Projects Fund created in Section
523     53B-2a-118.
524          [(36)] (39) The Higher Education Capital Projects Fund created in Section
525     53B-22-202.
526          [(37)] (40) A certain portion of money collected for administrative costs under the
527     School Institutional Trust Lands Management Act, as provided under Section 53C-3-202.
528          [(38)] (41) The Public Utility Regulatory Restricted Account created in Section
529     54-5-1.5, subject to Subsection 54-5-1.5(4)(d).
530          [(39)] (42) Funds collected from a surcharge fee to provide certain licensees with
531     access to an electronic reference library, as provided in Section 58-3a-105.
532          [(40)] (43) Certain fines collected by the Division of Occupational and Professional
533     Licensing for violation of unlawful or unprofessional conduct that are used for education and
534     enforcement purposes, as provided in Section 58-17b-505.
535          [(41)] (44) Funds collected from a surcharge fee to provide certain licensees with
536     access to an electronic reference library, as provided in Section 58-22-104.
537          [(42)] (45) Funds collected from a surcharge fee to provide certain licensees with
538     access to an electronic reference library, as provided in Section 58-55-106.
539          [(43)] (46) Funds collected from a surcharge fee to provide certain licensees with
540     access to an electronic reference library, as provided in Section 58-56-3.5.
541          [(44)] (47) Certain fines collected by the Division of Occupational and Professional
542     Licensing for use in education and enforcement of the Security Personnel Licensing Act, as
543     provided in Section 58-63-103.
544          [(45)] (48) The Relative Value Study Restricted Account created in Section 59-9-105.
545          [(46)] (49) The Cigarette Tax Restricted Account created in Section 59-14-204.
546          [(47)] (50) Funds paid to the Division of Real Estate for the cost of a criminal
547     background check for a mortgage loan license, as provided in Section 61-2c-202.
548          [(48)] (51) Funds paid to the Division of Real Estate for the cost of a criminal
549     background check for principal broker, associate broker, and sales agent licenses, as provided
550     in Section 61-2f-204.
551          [(49)] (52) Certain funds donated to the Department of Human Services, as provided in
552     Section 62A-1-111.
553          [(50)] (53) The National Professional Men's Basketball Team Support of Women and
554     Children Issues Restricted Account created in Section 62A-1-202.
555          [(51)] (54) Certain funds donated to the Division of Child and Family Services, as
556     provided in Section 62A-4a-110.
557          [(52)] (55) The Choose Life Adoption Support Restricted Account created in Section
558     62A-4a-608.
559          [(53)] (56) Funds collected by the Office of Administrative Rules for publishing, as
560     provided in Section 63G-3-402.
561          [(54)] (57) The Immigration Act Restricted Account created in Section 63G-12-103.
562          [(55)] (58) Money received by the military installation development authority, as
563     provided in Section 63H-1-504.
564          [(56)] (59) The Computer Aided Dispatch Restricted Account created in Section
565     63H-7a-303.
566          [(57)] (60) The Unified Statewide 911 Emergency Service Account created in Section
567     63H-7a-304.
568          [(58)] (61) The Utah Statewide Radio System Restricted Account created in Section
569     63H-7a-403.
570          [(59)] (62) The Employability to Careers Program Restricted Account created in
571     Section 63J-4-703.
572          [(60)] (63) The Motion Picture Incentive Account created in Section 63N-8-103.
573          [(61)] (64) Certain money payable for expenses of the Pete Suazo Utah Athletic
574     Commission, as provided under Section 63N-10-301.
575          [(62)] (65) Funds collected by the housing of state probationary inmates or state parole
576     inmates, as provided in Subsection 64-13e-104(2).
577          [(63)] (66) Certain forestry and fire control funds utilized by the Division of Forestry,
578     Fire, and State Lands, as provided in Section 65A-8-103.
579          [(64)] (67) The Transportation of Veterans to Memorials Support Restricted Account
580     created in Section 71-14-102.
581          [(65)] (68) The Amusement Ride Safety Restricted Account, as provided in Section
582     72-16-204.
583          [(66)] (69) Certain funds received by the Office of the State Engineer for well drilling
584     fines or bonds, as provided in Section 73-3-25.
585          [(67)] (70) The Water Resources Conservation and Development Fund, as provided in
586     Section 73-23-2.
587          [(68)] (71) Funds donated or paid to a juvenile court by private sources, as provided in
588     Subsection 78A-6-203(1)(c).
589          [(69)] (72) Fees for certificate of admission created under Section 78A-9-102.
590          [(70)] (73) Funds collected for adoption document access as provided in Sections
591     78B-6-141, 78B-6-144, and 78B-6-144.5.
592          [(71)] (74) Funds collected for indigent defense as provided in Title 78B, Chapter 22,
593     Part 4, Utah Indigent Defense Commission.
594          (75) The Utah Geological Survey Oil, Gas, and Mining Restricted Account created in
595     Section 79-3-403.
596          [(72)] (76) Revenue for golf user fees at the Wasatch Mountain State Park, Palisades
597     State Park, Jordan River State Park, and Green River State Park, as provided under Section
598     79-4-403.
599          [(73)] (77) Certain funds received by the Division of Parks and Recreation from the
600     sale or disposal of buffalo, as provided under Section 79-4-1001.
601          [(74)] (78) The Drinking While Pregnant Prevention Media and Education Campaign
602     Restricted Account created in Section 32B-2-308.
603          Section 15. Section 79-3-403 is enacted to read:
604          79-3-403. Utah Geological Survey Oil, Gas, and Mining Restricted Account.
605          (1) As used in this section:
606          (a) "Account" means the Utah Geological Survey Oil, Gas, and Mining Restricted
607     Account created by this section.
608          (b) "Survey" means the Utah Geological Survey.
609          (2) (a) There is created a restricted account within the General Fund known as the
610     "Utah Geological Survey Oil, Gas, and Mining Restricted Account."
611          (b) The account consists of:
612          (i) deposits to the account made under Section 51-9-306;
613          (ii) appropriations of the Legislature; and
614          (iii) interest and other earnings described in Subsection (2)(c).
615          (c) The Office of the Treasurer shall deposit interest and other earnings derived from
616     investment of money in the account into the account.
617          (3) (a) Upon appropriation by the Legislature, the survey shall use money from the
618     account to pay costs of programs or projects administered by the survey that are primarily
619     related to oil, gas, and mining.
620          (b) An appropriation provided for under this section is not intended to replace the
621     following that is otherwise allocated for the programs or projects described in Subsection
622     (3)(a):
623          (i) federal money; or
624          (ii) a dedicated credit.
625          (4) Appropriations made in accordance with this section are nonlapsing in accordance
626     with Section 63J-1-602.1.