Senator Curtis S. Bramble proposes the following substitute bill:


1     
CLEAN AIR HEAVY EQUIPMENT TAX CREDIT

2     
2022 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Melissa G. Ballard

5     
Senate Sponsor: David P. Hinkins

6     

7     LONG TITLE
8     General Description:
9          This bill provides a tax credit for the purchase of certain low emissions heavy
10     equipment.
11     Highlighted Provisions:
12          This bill:
13          ▸     defines terms;
14          ▸     provides a corporate and an individual nonrefundable tax credit for the purchase of
15     certain low emissions heavy equipment;
16          ▸     requires the director of the Division of Air Quality to provide an annual report
17     regarding the tax credits;
18          ▸     provides a sunset date for the tax credits and grant; and
19          ▸     makes technical and conforming changes.
20     Money Appropriated in this Bill:
21          None
22     Other Special Clauses:
23          This bill provides retrospective operation.
24     Utah Code Sections Affected:
25     AMENDS:
26          19-2-107, as last amended by Laws of Utah 2018, Chapter 281
27          59-7-618.1, as enacted by Laws of Utah 2021, Chapter 371
28          59-10-1033.1, as enacted by Laws of Utah 2021, Chapter 371
29          63I-1-219, as last amended by Laws of Utah 2021, Chapter 69
30          63I-1-259, as last amended by Laws of Utah 2021, Chapters 64 and 371
31     

32     Be it enacted by the Legislature of the state of Utah:
33          Section 1. Section 19-2-107 is amended to read:
34          19-2-107. Director -- Appointment -- Powers.
35          (1) The executive director shall appoint the director. The director shall serve under the
36     administrative direction of the executive director.
37          (2) (a) The director shall:
38          (i) prepare and develop comprehensive plans for the prevention, abatement, and control
39     of air pollution in Utah;
40          (ii) advise, consult, and cooperate with other agencies of the state, the federal
41     government, other states and interstate agencies, and affected groups, political subdivisions,
42     and industries in furtherance of the purposes of this chapter;
43          (iii) review plans, specifications, or other data relative to air pollution control
44     equipment or any part of the air pollution control equipment;
45          (iv) under the direction of the executive director, represent the state in all matters
46     relating to interstate air pollution, including interstate compacts and similar agreements;
47          (v) secure necessary scientific, technical, administrative, and operational services,
48     including laboratory facilities, by contract or otherwise;
49          (vi) encourage voluntary cooperation by persons and affected groups to achieve the
50     purposes of this chapter;
51          (vii) encourage local units of government to handle air pollution within their respective
52     jurisdictions on a cooperative basis and provide technical and consulting assistance to them;
53          (viii) determine by means of field studies and sampling the degree of air contamination
54     and air pollution in all parts of the state;
55          (ix) monitor the effects of the emission of air pollutants from motor vehicles on the
56     quality of the outdoor atmosphere in all parts of Utah and take appropriate responsive action;
57          (x) collect and disseminate information relating to air contamination and air pollution
58     and conduct educational and training programs relating to air contamination and air pollution;
59          (xi) assess and collect noncompliance penalties as required in Section 120 of the
60     federal Clean Air Act, 42 U.S.C. Section 7420;
61          (xii) comply with the requirements of federal air pollution laws;
62          (xiii) subject to the provisions of this chapter, enforce rules through the issuance of
63     orders, including:
64          (A) prohibiting or abating discharges of wastes affecting ambient air;
65          (B) requiring the construction of new control facilities or any parts of new control
66     facilities or the modification, extension, or alteration of existing control facilities or any parts
67     of new control facilities; or
68          (C) adopting other remedial measures to prevent, control, or abate air pollution; [and]
69          (xiv) as authorized by the board and subject to the provisions of this chapter, act as
70     executive secretary of the board under the direction of the chairman of the board[.]; and
71          (xv) beginning in 2023, annually submit before October 1 a written report to the
72     Revenue and Taxation Interim Committee regarding the tax credits available under Sections
73     59-7-618.1 and 59-10-1033.1, including:
74          (A) the total value of the tax credit certificates the director issued during the preceding
75     year;
76          (B) the best available control technology standard; and
77          (C) any legislative recommendations.
78          (b) The director may:
79          (i) employ full-time, temporary, part-time, and contract employees necessary to carry
80     out this chapter;
81          (ii) subject to the provisions of this chapter, authorize an employee or representative of
82     the department to enter at reasonable times and upon reasonable notice in or upon public or
83     private property for the purposes of inspecting and investigating conditions and plant records
84     concerning possible air pollution;
85          (iii) encourage, participate in, or conduct studies, investigations, research, and
86     demonstrations relating to air pollution and its causes, effects, prevention, abatement, and
87     control, as advisable and necessary for the discharge of duties assigned under this chapter,
88     including the establishment of inventories of pollution sources;
89          (iv) collect and disseminate information relating to air pollution and the prevention,
90     control, and abatement of it;
91          (v) cooperate with studies and research relating to air pollution and its control,
92     abatement, and prevention;
93          (vi) subject to Subsection (3), upon request, consult concerning the following with a
94     person proposing to construct, install, or otherwise acquire an air pollutant source in Utah:
95          (A) the efficacy of proposed air pollution control equipment for the source; or
96          (B) the air pollution problem that may be related to the source;
97          (vii) accept, receive, and administer grants or other funds or gifts from public and
98     private agencies, including the federal government, for the purpose of carrying out any of the
99     functions of this chapter;
100          (viii) subject to Subsection 19-2-104(3)(b)(i), settle or compromise a civil action
101     initiated by the division to compel compliance with this chapter or the rules made under this
102     chapter; or
103          (ix) subject to the provisions of this chapter, exercise all incidental powers necessary to
104     carry out the purposes of this chapter, including certification to state or federal authorities for
105     tax purposes that air pollution control equipment has been certified in conformity with Title 19,
106     Chapter 12, Pollution Control Act.
107          (3) A consultation described in Subsection (2)(b)(vi) does not relieve a person from the
108     requirements of this chapter, the rules adopted under this chapter, or any other provision of
109     law.
110          Section 2. Section 59-7-618.1 is amended to read:
111          59-7-618.1. Clean air heavy equipment tax credit.
112          (1) As used in this section:
113          (a) "Best available control technology standard" means an emissions limitation that:
114          (i) is based on the maximum degree of reduction that is achievable for each pollutant,
115     taking into account energy, environmental, and economic impacts and other costs;
116          (ii) exceeds the most stringent applicable emissions standard adopted by the United
117     States Environmental Protection Agency; and
118          (iii) is established annually by board rule made in accordance with Title 63G, Chapter
119     3, Utah Administrative Rulemaking Act.
120          [(a)] (b) "Board" means the Air Quality Board created under Title 19, Chapter 2, Air
121     Conservation Act.
122          [(b)] (c) "Director" means the director of the Division of Air Quality appointed under
123     Section 19-2-107.
124          [(c) "Heavy duty vehicle" means a commercial category 7 or 8 vehicle, according to
125     vehicle classifications established by the Federal Highway Administration.]
126          [(d) "Natural gas" includes compressed natural gas and liquified natural gas.]
127          [(e) "Qualified heavy duty vehicle" means a heavy duty vehicle that:]
128          [(i) has never been titled or registered and has been driven less than 7,500 miles; and]
129          [(ii) is fueled by natural gas, has a 100% electric drivetrain, or has a hydrogen-electric
130     drivetrain.]
131          (d) (i) "Heavy equipment" means:
132          (A) self-propelled, self-powered, or pull-type equipment or machinery used primarily
133     for commercial or industrial purposes; or
134          (B) an engine used for equipment or machinery described in Subsection (1)(d)(i)(A).
135          (ii) "Heavy equipment" does not include a category 1 or 2 vehicle, as categorized
136     according to the vehicle classifications established by the Federal Highway Administration.
137          (e) "Qualified heavy equipment" means heavy equipment that satisfies the best
138     available control technology standard.
139          (f) "Qualified purchase" means the purchase of [a qualified heavy duty vehicle.]
140     qualified heavy equipment that:
141          (i) has never been titled or registered; or
142          (ii) if the heavy equipment is not required to be titled or registered, was not previously
143     sold to another end user.
144          (g) "Qualified taxpayer" means a taxpayer that:
145          [(i) purchases a qualified heavy duty vehicle; and]
146          (i) makes a qualified purchase; and
147          (ii) receives a tax credit certificate from the director.
148          [(h) "Small fleet" means 40 or fewer heavy duty vehicles registered in the state and
149     owned by a single taxpayer.]
150          [(i)] (h) "Tax credit certificate" means a certificate issued by the director certifying that
151     a taxpayer is entitled to a tax credit as provided in this section and stating the amount of the tax
152     credit.
153          [(2) A qualified taxpayer may claim a nonrefundable tax credit against tax otherwise
154     due under this chapter or Chapter 8, Gross Receipts Tax on Certain Corporations Not Required
155     to Pay Corporate Franchise or Income Tax Act:]
156          [(a) in an amount equal to:]
157          [(i) $15,000, if the qualified purchase occurs during calendar year 2021;]
158          [(ii) $13,500, if the qualified purchase occurs during calendar year 2022;]
159          [(iii) $12,000, if the qualified purchase occurs during calendar year 2023;]
160          [(iv) $10,500, if the qualified purchase occurs during calendar year 2024;]
161          [(v) $9,000, if the qualified purchase occurs during calendar year 2025;]
162          [(vi) $7,500, if the qualified purchase occurs during calendar year 2026;]
163          [(vii) $6,000, if the qualified purchase occurs during calendar year 2027;]
164          [(viii) $4,500, if the qualified purchase occurs during calendar year 2028;]
165          [(ix) $3,000, if the qualified purchase occurs during calendar year 2029; and]
166          [(x) $1,500, if the qualified purchase occurs during calendar year 2030; and]
167          [(b) if the qualified taxpayer certifies under oath that over 50% of the miles that the
168     heavy duty vehicle that is the subject of the qualified purchase will travel annually will be
169     within the state.]
170          [(3) (a) Except as provided in Subsection (3)(b), a taxpayer may not submit an
171     application for, and the director may not issue to the taxpayer, a tax credit certificate under this
172     section in any taxable year for a qualified purchase if the director has already issued tax credit
173     certificates to the taxpayer for 10 qualified purchases in the same taxable year.]
174          [(b) If, by May 1 of any year, more than 30% of the aggregate annual total amount of
175     tax credits under Subsection (5) has not been claimed, a taxpayer may submit an application
176     for, and the director may issue to the taxpayer, one or more tax credit certificates for up to eight
177     additional qualified purchases, even if the director has already issued to that taxpayer tax credit
178     certificates for the maximum number of qualified purchases allowed under Subsection (3)(a).]
179          [(4) (a) Subject to Subsection (4)(b), the director shall reserve 25% of all tax credits
180     available under this section for qualified taxpayers with a small fleet.]
181          [(b) Subsection (4)(a) does not prevent a taxpayer from submitting an application for,
182     or the director from issuing, a tax credit certificate if, before October 1, qualified taxpayers
183     with a small fleet have not reserved under Subsection (5)(b) tax credits for the full amount
184     reserved under Subsection (4)(a).]
185          [(5) (a) The aggregate annual total amount of tax credits represented by tax credit
186     certificates that the director issues under this section and Section 59-10-1033.1 may not exceed
187     $500,000.]
188          [(b) The board shall, in accordance with Title 63G, Chapter 3, Utah Administrative
189     Rulemaking Act, make rules to establish a process under which a taxpayer may reserve a
190     potential tax credit under this section for a limited time to allow the taxpayer to make a
191     qualified purchase with the assurance that the aggregate limit under Subsection (5)(a) will not
192     be met before the taxpayer is able to submit an application for a tax credit certificate.]
193          (2) For a taxable year beginning on or after January 1, 2022, and before January 1,
194     2031, a qualified taxpayer may claim a nonrefundable tax credit against tax otherwise due
195     under this chapter or Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to
196     Pay Corporate Franchise or Income Tax Act:
197          (a) in an amount equal to 20% of the purchase price of a qualified purchase; and
198          (b) if the qualified taxpayer certifies under oath that:
199          (i) the qualified heavy equipment will be used in the state; or
200          (ii) if the qualified equipment is a motor vehicle as defined in Section 41-1a-102, over
201     50% of the miles that the qualified heavy equipment will travel annually will be within the
202     state.
203          (3) The aggregate annual total amount of tax credits represented by tax credit
204     certificates that the director issues under this section and Section 59-10-1033.1 may not exceed
205     $500,000.
206          [(6)] (4) (a) (i) A taxpayer wishing to claim a tax credit under this section shall, using
207     forms the board requires by rule:
208          (A) submit to the director an application for a tax credit;
209          (B) provide the director proof of a qualified purchase, including the purchase price; and
210          (C) submit to the director the certification under oath required under Subsection (2)(b).
211          (ii) Upon receiving the application, proof, and certification required under Subsection
212     [(6)] (4)(a)(i), the director shall provide the taxpayer a written statement from the director
213     acknowledging receipt of the proof.
214          (b) If the director determines that a taxpayer qualifies for a tax credit under this section,
215     the director shall:
216          (i) determine the amount of tax credit the taxpayer is allowed under this section; and
217          (ii) provide the taxpayer with a written tax credit certificate:
218          (A) stating that the taxpayer has qualified for a tax credit; and
219          (B) showing the amount of tax credit for which the taxpayer has qualified under this
220     section.
221          (c) A qualified taxpayer shall retain the tax credit certificate.
222          (d) The director shall at least annually submit to the commission a list of all qualified
223     taxpayers to which the director has issued a tax credit certificate and the amount of each tax
224     credit represented by the tax credit certificates.
225          [(7)] (5) The tax credit under this section is allowed only:
226          (a) against a tax owed under this chapter or Chapter 8, Gross Receipts Tax on Certain
227     Corporations Not Required to Pay Corporate Franchise or Income Tax Act, in the taxable year
228     by the qualified taxpayer;
229          (b) for the taxable year in which the qualified purchase occurs; and
230          (c) [once per vehicle] once per piece of heavy equipment.
231          [(8)] (6) A qualified taxpayer may not assign a tax credit or a tax credit certificate
232     under this section to another person.
233          [(9)] (7) If the qualified taxpayer receives a tax credit certificate under this section that
234     allows a tax credit in an amount that exceeds the qualified taxpayer's tax liability under this
235     chapter or Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay
236     Corporate Franchise or Income Tax Act, for a taxable year, the qualified taxpayer may carry
237     forward the amount of the tax credit that exceeds the tax liability for a period that does not
238     exceed the next five taxable years.
239          Section 3. Section 59-10-1033.1 is amended to read:
240          59-10-1033.1. Clean air heavy equipment tax credit.
241          (1) As used in this section:
242          (a) "Best available control technology standard" means an emissions limitation that:
243          (i) is based on the maximum degree of reduction that is achievable for each pollutant,
244     taking into account energy, environmental, and economic impacts and other costs;
245          (ii) exceeds the most stringent applicable emissions standard adopted by the United
246     States Environmental Protection Agency; and
247          (iii) is established annually by board rule made in accordance with Title 63G, Chapter
248     3, Utah Administrative Rulemaking Act.
249          [(a)] (b) "Board" means the Air Quality Board created under Title 19, Chapter 2, Air
250     Conservation Act.
251          [(b)] (c) "Director" means the director of the Division of Air Quality appointed under
252     Section 19-2-107.
253          [(c) "Heavy duty vehicle" means a commercial category 7 or 8 vehicle, according to
254     vehicle classifications established by the Federal Highway Administration.]
255          [(d) "Natural gas" includes compressed natural gas and liquified natural gas.]
256          [(e) "Qualified heavy duty vehicle" means a heavy duty vehicle that:]
257          [(i) has never been titled or registered and has been driven less than 7,500 miles; and]
258          [(ii) is fueled by natural gas, has a 100% electric drivetrain, or has a hydrogen-electric
259     drivetrain.]
260          (d) (i) "Heavy equipment" means:
261          (A) self-propelled, self-powered, or pull-type equipment or machinery used primarily
262     for commercial or industrial purposes; or
263          (B) an engine used for equipment or machinery described in Subsection (1)(d)(i)(A).
264          (ii) "Heavy equipment" does not include a category 1 or 2 vehicle, as categorized
265     according to the vehicle classifications established by the Federal Highway Administration.
266          (e) "Qualified heavy equipment" means heavy equipment that satisfies the best
267     available control technology standard.
268          (f) "Qualified purchase" means the purchase of [a qualified heavy duty vehicle.]
269     qualified heavy equipment that:
270          (i) has never been titled or registered; or
271          (ii) if the heavy equipment is not required to be titled or registered, was not previously
272     sold to another end user.
273          (g) "Qualified taxpayer" means a claimant, estate, or trust that:
274          [(i) purchases a qualified heavy duty vehicle; and]
275          (i) makes a qualified purchase; and
276          (ii) receives a tax credit certificate from the director.
277          [(h) "Small fleet" means 40 or fewer heavy duty vehicles registered in the state and
278     owned by a single claimant, estate, or trust.]
279          [(i)] (h) "Tax credit certificate" means a certificate issued by the director certifying that
280     a claimant, estate, or trust is entitled to a tax credit as provided in this section and stating the
281     amount of the tax credit.
282          [(2) A qualified taxpayer may claim a nonrefundable tax credit against tax otherwise
283     due under this chapter:]
284          [(a) in an amount equal to:]
285          [(i) $15,000, if the qualified purchase occurs during calendar year 2021;]
286          [(ii) $13,500, if the qualified purchase occurs during calendar year 2022;]
287          [(iii) $12,000, if the qualified purchase occurs during calendar year 2023;]
288          [(iv) $10,500, if the qualified purchase occurs during calendar year 2024;]
289          [(v) $9,000, if the qualified purchase occurs during calendar year 2025;]
290          [(vi) $7,500, if the qualified purchase occurs during calendar year 2026;]
291          [(vii) $6,000, if the qualified purchase occurs during calendar year 2027;]
292          [(viii) $4,500, if the qualified purchase occurs during calendar year 2028;]
293          [(ix) $3,000, if the qualified purchase occurs during calendar year 2029; and]
294          [(x) $1,500, if the qualified purchase occurs during calendar year 2030; and]
295          [(b) if the qualified taxpayer certifies under oath that over 50% of the miles that the
296     heavy duty vehicle that is the subject of the qualified purchase will travel annually will be
297     within the state.]
298          [(3) (a) Except as provided in Subsection (3)(b), a claimant, estate, or trust may not
299     submit an application for, and the director may not issue to the claimant, estate, or trust, a tax
300     credit certificate under this section in any taxable year for a qualified purchase if the director
301     has already issued tax credit certificates to the claimant, estate, or trust for 10 qualified
302     purchases in the same taxable year.]
303          [(b) If, by May 1 of any year, more than 30% of the aggregate annual total amount of
304     tax credits under Subsection (5) has not been claimed, a claimant, estate, or trust may submit
305     an application for, and the director may issue to the claimant, estate, or trust, one or more tax
306     credit certificates for up to eight additional qualified purchases, even if the director has already
307     issued to that claimant, estate, or trust tax credit certificates for the maximum number of
308     qualified purchases allowed under Subsection (3)(a).]
309          [(4) (a) Subject to Subsection (4)(b), the director shall reserve 25% of all tax credits
310     available under this section for qualified taxpayers with a small fleet.]
311          [(b) Subsection (4)(a) does not prevent a claimant, estate, or trust from submitting an
312     application for, or the director from issuing, a tax credit certificate if, before October 1,
313     qualified taxpayers with a small fleet have not reserved under Subsection (5)(b) tax credits for
314     the full amount reserved under Subsection (4)(a).]
315          [(5) (a) The aggregate annual total amount of tax credits represented by tax credit
316     certificates that the director issues under this section and Section 59-7-618.1 may not exceed
317     $500,000.]
318          [(b) The board shall, in accordance with Title 63G, Chapter 3, Utah Administrative
319     Rulemaking Act, make rules to establish a process under which a claimant, estate, or trust may
320     reserve a potential tax credit under this section for a limited time to allow the claimant, estate,
321     or trust to make a qualified purchase with the assurance that the aggregate limit under
322     Subsection (5)(a) will not be met before the claimant, estate, or trust is able to submit an
323     application for a tax credit certificate.]
324          (2) For a taxable year beginning on or after January 1, 2022, and before January 1,
325     2031, a qualified taxpayer may claim a nonrefundable tax credit against tax otherwise due
326     under this chapter:
327          (a) in an amount equal to 20% of the purchase price of a qualified purchase; and
328          (b) if the qualified taxpayer certifies under oath that:
329          (i) the qualified heavy equipment will be used in the state; or
330          (ii) if the qualified equipment is a motor vehicle as defined in Section 41-1a-102, over
331     50% of the miles that the qualified heavy equipment will travel annually will be within the
332     state.
333          (3) The aggregate annual total amount of tax credits represented by tax credit
334     certificates that the director issues under this section and Section 59-7-618.1 may not exceed
335     $500,000.
336          [(6)] (4) (a) (i) A claimant, estate, or trust wishing to claim a tax credit under this
337     section shall, using forms the board requires by rule:
338          (A) submit to the director an application for a tax credit;
339          (B) provide the director proof of a qualified purchase, including the purchase price; and
340          (C) submit to the director the certification under oath required under Subsection (2)(b).
341          (ii) Upon receiving the application, proof, and certification required under Subsection
342     [(6)] (4)(a)(i), the director shall provide the claimant, estate, or trust a written statement from
343     the director acknowledging receipt of the proof.
344          (b) If the director determines that a claimant, estate, or trust qualifies for a tax credit
345     under this section, the director shall:
346          (i) determine the amount of tax credit the claimant, estate, or trust is allowed under this
347     section; and
348          (ii) provide the claimant, estate, or trust with a written tax credit certificate:
349          (A) stating that the claimant, estate, or trust has qualified for a tax credit; and
350          (B) showing the amount of tax credit for which the claimant, estate, or trust has
351     qualified under this section.
352          (c) A qualified taxpayer shall retain the tax credit certificate.
353          (d) The director shall at least annually submit to the commission a list of all qualified
354     taxpayers to which the director has issued a tax credit certificate and the amount of each tax
355     credit represented by the tax credit certificates.
356          [(7)] (5) The tax credit under this section is allowed only:
357          (a) against a tax owed under this chapter in the taxable year by the qualified taxpayer;
358          (b) for the taxable year in which the qualified purchase occurs; and
359          (c) [once per vehicle] once per piece of heavy equipment.
360          [(8)] (6) A qualified taxpayer may not assign a tax credit or a tax credit certificate
361     under this section to another person.
362          [(9)] (7) If the qualified taxpayer receives a tax credit certificate under this section that
363     allows a tax credit in an amount that exceeds the qualified taxpayer's tax liability under this
364     chapter for a taxable year, the qualified taxpayer may carry forward the amount of the tax credit
365     that exceeds the tax liability for a period that does not exceed the next five taxable years.
366          Section 4. Section 63I-1-219 is amended to read:
367          63I-1-219. Repeal dates, Title 19.
368          (1) Title 19, Chapter 2, Air Conservation Act, is repealed July 1, 2029.
369          (2) Subsection 19-2-107(2)(a)(xv), which describes an annual report to the Revenue
370     and Taxation Interim Committee, is repealed January 1, 2031.
371          [(2)] (3) Section 19-2a-102 is repealed July 1, 2026.
372          [(3)] (4) Section 19-2a-104 is repealed July 1, 2022.
373          [(4)] (5) Title 19, Chapter 4, Safe Drinking Water Act, is repealed July 1, 2024.
374          [(5)] (6) Title 19, Chapter 5, Water Quality Act, is repealed July 1, 2029.
375          [(6)] (7) Title 19, Chapter 6, Part 1, Solid and Hazardous Waste Act, is repealed July 1,
376     2029.
377          [(7)] (8) Title 19, Chapter 6, Part 3, Hazardous Substances Mitigation Act, is repealed
378     July 1, 2030.
379          [(8)] (9) Title 19, Chapter 6, Part 4, Underground Storage Tank Act, is repealed July 1,
380     2028.
381          [(9)] (10) Title 19, Chapter 6, Part 6, Lead Acid Battery Disposal, is repealed July 1,
382     2026.
383          [(10)] (11) Title 19, Chapter 6, Part 7, Used Oil Management Act, is repealed July 1,
384     2029.
385          [(11)] (12) Title 19, Chapter 6, Part 8, Waste Tire Recycling Act, is repealed July 1,
386     2030.
387          [(12)] (13) Title 19, Chapter 6, Part 10, Mercury Switch Removal Act, is repealed July
388     1, 2027.
389          Section 5. Section 63I-1-259 is amended to read:
390          63I-1-259. Repeal dates, Title 59.
391          (1) Section 59-1-213.1 is repealed on May 9, 2024.
392          (2) Section 59-1-213.2 is repealed on May 9, 2024.
393          (3) Subsection 59-1-405(1)(g) is repealed on May 9, 2024.
394          (4) Subsection 59-1-405(2)(b) is repealed on May 9, 2024.
395          (5) Section 59-7-618.1 is repealed July 1, [2029] 2031.
396          (6) Section 59-9-102.5 is repealed December 31, 2030.
397          (7) Section 59-10-1033.1 is repealed July 1, [2029] 2031.
398          (8) Title 59, Chapter 28, State Transient Room Tax Act, is repealed on January 1,
399     2023.
400          Section 6. Retrospective operation.
401          This bill has retrospective operation for a taxable year beginning on or after January 1,
402     2022.