Representative Stephen L. Whyte proposes the following substitute bill:


1     
HOUSING AFFORDABILITY AMENDMENTS

2     
2023 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Stephen L. Whyte

5     
Senate Sponsor: Lincoln Fillmore

6     

7     LONG TITLE
8     General Description:
9          This bill modifies provisions relating to affordable housing and the provision of
10     services related to affordable housing.
11     Highlighted Provisions:
12          This bill:
13          ▸     modifies provisions related to the moderate income housing reporting requirements
14     for certain cities and counties;
15          ▸     allows a city or county to appeal the Housing and Community Development
16     Division's determination of noncompliance in relation to city and county moderate
17     income housing reports;
18          ▸     establishes an appeal board to hear and decide appeals in relation to city and county
19     moderate income housing reports;
20          ▸     requires the Department of Workforce Services to report annually on expenditures
21     authorized by the Utah Housing Preservation Fund;
22          ▸     establishes the Housing Support Grant Program within the Office of Homeless
23     Services for supporting residential projects that include affordable housing units;
24          ▸     allows for state low-income housing tax credits to be allocated, by pass-through, to
25     certain business entities;

26          ▸     increases the aggregate annual amount of state low-income housing tax credits that
27     may be allocated in certain years;
28          ▸     allows a taxpayer to claim a state low-income housing tax credit before final
29     certification from the Utah Housing Corporation in certain circumstances;
30          ▸     requires the Legislature to conduct reviews of the aggregate annual amount of state
31     low-income housing tax credits that the Utah Housing Corporation is authorized to
32     allocate and has allocated; and
33          ▸     makes technical and conforming changes.
34     Money Appropriated in this Bill:
35          This bill appropriates in fiscal year 2024:
36          ▸     to Department of Health and Human Services -- Integrated Health Care Services, as
37     an ongoing appropriation:
38               •     from Medicaid Expansion Fund, $3,900,000.
39     Other Special Clauses:
40          This bill provides a special effective date.
41          This bill provides retrospective operation.
42     Utah Code Sections Affected:
43     AMENDS:
44          10-9a-401, as last amended by Laws of Utah 2022, Chapters 282, 406
45          10-9a-403, as last amended by Laws of Utah 2022, Chapters 282, 406 and last amended
46     by Coordination Clause, Laws of Utah 2022, Chapter 406
47          10-9a-408, as last amended by Laws of Utah 2022, Chapter 406
48          17-27a-401, as last amended by Laws of Utah 2022, Chapters 282, 406
49          17-27a-403, as last amended by Laws of Utah 2022, Chapters 282, 406
50          17-27a-408, as last amended by Laws of Utah 2022, Chapter 406
51          59-7-607, as last amended by Laws of Utah 2020, Chapter 241
52          59-9-108, as enacted by Laws of Utah 2020, Chapter 241
53          59-10-1010, as last amended by Laws of Utah 2020, Chapter 241
54          63J-4-802, as last amended by Laws of Utah 2022, Chapter 406
55          72-1-304, as last amended by Laws of Utah 2022, Chapter 406
56          72-2-124, as last amended by Laws of Utah 2022, Chapters 69, 259 and 406

57     ENACTS:
58          35A-8-2401, Utah Code Annotated 1953
59          35A-16-701, Utah Code Annotated 1953
60     

61     Be it enacted by the Legislature of the state of Utah:
62          Section 1. Section 10-9a-401 is amended to read:
63          10-9a-401. General plan required -- Content.
64          (1) To accomplish the purposes of this chapter, a municipality shall prepare and adopt
65     a comprehensive, long-range general plan for:
66          (a) present and future needs of the municipality; and
67          (b) growth and development of all or any part of the land within the municipality.
68          (2) The general plan may provide for:
69          (a) health, general welfare, safety, energy conservation, transportation, prosperity, civic
70     activities, aesthetics, and recreational, educational, and cultural opportunities;
71          (b) the reduction of the waste of physical, financial, or human resources that result
72     from either excessive congestion or excessive scattering of population;
73          (c) the efficient and economical use, conservation, and production of the supply of:
74          (i) food and water; and
75          (ii) drainage, sanitary, and other facilities and resources;
76          (d) the use of energy conservation and solar and renewable energy resources;
77          (e) the protection of urban development;
78          (f) if the municipality is a town, the protection or promotion of moderate income
79     housing;
80          (g) the protection and promotion of air quality;
81          (h) historic preservation;
82          (i) identifying future uses of land that are likely to require an expansion or significant
83     modification of services or facilities provided by an affected entity; and
84          (j) an official map.
85          (3) (a) The general plan of a specified municipality, as defined in Section 10-9a-408,
86     shall include a moderate income housing element that meets the requirements of Subsection
87     10-9a-403(2)(a)(iii).

88          [(b) On or before October 1, 2022, a specified municipality, as defined in Section
89     10-9a-408, with a general plan that does not comply with Subsection (3)(a) shall amend the
90     general plan to comply with Subsection (3)(a)]
91          (b) (i) This Subsection (3)(b) applies to a municipality that is not a specified
92     municipality as of January 1, 2023.
93          (ii) If a municipality described in Subsection (3)(b)(i) changes from one class to
94     another or grows in population to qualify as a specified municipality as defined in Section
95     10-9a-408, the municipality shall amend the municipality's general plan to comply with
96     Subsection (3)(a) on or before August 1 of the first calendar year beginning on January 1 in
97     which the municipality qualifies as a specified municipality.
98          (4) Subject to Subsection 10-9a-403(2), the municipality may determine the
99     comprehensiveness, extent, and format of the general plan.
100          Section 2. Section 10-9a-403 is amended to read:
101          10-9a-403. General plan preparation.
102          (1) (a) The planning commission shall provide notice, as provided in Section
103     10-9a-203, of the planning commission's intent to make a recommendation to the municipal
104     legislative body for a general plan or a comprehensive general plan amendment when the
105     planning commission initiates the process of preparing the planning commission's
106     recommendation.
107          (b) The planning commission shall make and recommend to the legislative body a
108     proposed general plan for the area within the municipality.
109          (c) The plan may include areas outside the boundaries of the municipality if, in the
110     planning commission's judgment, those areas are related to the planning of the municipality's
111     territory.
112          (d) Except as otherwise provided by law or with respect to a municipality's power of
113     eminent domain, when the plan of a municipality involves territory outside the boundaries of
114     the municipality, the municipality may not take action affecting that territory without the
115     concurrence of the county or other municipalities affected.
116          (2) (a) At a minimum, the proposed general plan, with the accompanying maps, charts,
117     and descriptive and explanatory matter, shall include the planning commission's
118     recommendations for the following plan elements:

119          (i) a land use element that:
120          (A) designates the long-term goals and the proposed extent, general distribution, and
121     location of land for housing for residents of various income levels, business, industry,
122     agriculture, recreation, education, public buildings and grounds, open space, and other
123     categories of public and private uses of land as appropriate;
124          (B) includes a statement of the projections for and standards of population density and
125     building intensity recommended for the various land use categories covered by the plan;
126          (C) except for a city of the fifth class or a town, is coordinated to integrate the land use
127     element with the water use and preservation element; and
128          (D) except for a city of the fifth class or a town, accounts for the effect of land use
129     categories and land uses on water demand;
130          (ii) a transportation and traffic circulation element that:
131          (A) provides the general location and extent of existing and proposed freeways, arterial
132     and collector streets, public transit, active transportation facilities, and other modes of
133     transportation that the planning commission considers appropriate;
134          (B) for a municipality that has access to a major transit investment corridor, addresses
135     the municipality's plan for residential and commercial development around major transit
136     investment corridors to maintain and improve the connections between housing, employment,
137     education, recreation, and commerce;
138          (C) for a municipality that does not have access to a major transit investment corridor,
139     addresses the municipality's plan for residential and commercial development in areas that will
140     maintain and improve the connections between housing, transportation, employment,
141     education, recreation, and commerce; and
142          (D) correlates with the population projections, the employment projections, and the
143     proposed land use element of the general plan;
144          (iii) [for a specified municipality as defined in Section 10-9a-408,] a moderate income
145     housing element that:
146          (A) provides a realistic opportunity to meet the need for additional moderate income
147     housing within the municipality during the next five years;
148          (B) [selects] for a town, may include a recommendation to implement three or more of
149     the moderate income housing strategies described in Subsection (2)(b)(iii) [for implementation,

150     including one additional moderate income housing strategy as provided in Subsection (2)(b)(iv)
151     for a specified municipality that has a fixed guideway public transit station];
152          (C) for a specified municipality, as defined in Section 10-9a-408, that does not have a
153     fixed guideway public transit station, shall include a recommendation to implement three or
154     more of the moderate income housing strategies described in Subsection (2)(b)(iii);
155          (D) for a specified municipality, as defined in Section 10-9a-408, that has a fixed
156     guideway public transit station, shall include a recommendation to implement five or more of
157     the moderate income housing strategies described in Subsection (2)(b)(iii), of which one shall
158     be the moderate income housing strategy described in Subsection (2)(b)(iii)(V), and one shall
159     be a moderate income housing strategy described in Subsection (2)(b)(iii)(G), (H), or (Q); and
160          [(C)] (E) [includes] for a specified municipality, as defined in Section 10-9a-408, shall
161     include an implementation plan as provided in Subsection (2)(c); and
162          (iv) except for a city of the fifth class or a town, a water use and preservation element
163     that addresses:
164          (A) the effect of permitted development or patterns of development on water demand
165     and water infrastructure;
166          (B) methods of reducing water demand and per capita consumption for future
167     development;
168          (C) methods of reducing water demand and per capita consumption for existing
169     development; and
170          (D) opportunities for the municipality to modify the municipality's operations to
171     eliminate practices or conditions that waste water.
172          (b) In drafting the moderate income housing element, the planning commission:
173          (i) shall consider the Legislature's determination that municipalities shall facilitate a
174     reasonable opportunity for a variety of housing, including moderate income housing:
175          (A) to meet the needs of people of various income levels living, working, or desiring to
176     live or work in the community; and
177          (B) to allow people with various incomes to benefit from and fully participate in all
178     aspects of neighborhood and community life;
179          (ii) for a town, may include, and for a specified municipality as defined in Section
180     10-9a-408, shall include, an analysis of how the municipality will provide a realistic

181     opportunity for the development of moderate income housing within the next five years;
182          (iii) for a town, may include, and for [other municipalities] a specified municipality as
183     defined in Section 10-9a-408, shall include, a recommendation to implement [three or more of
184     the following] the required number of any of the following moderate income housing strategies
185     as specified in Subsection (2)(a)(iii):
186          (A) rezone for densities necessary to facilitate the production of moderate income
187     housing;
188          (B) demonstrate investment in the rehabilitation or expansion of infrastructure that
189     facilitates the construction of moderate income housing;
190          (C) demonstrate investment in the rehabilitation of existing uninhabitable housing
191     stock into moderate income housing;
192          (D) identify and utilize general fund subsidies or other sources of revenue to waive
193     construction related fees that are otherwise generally imposed by the municipality for the
194     construction or rehabilitation of moderate income housing;
195          (E) create or allow for, and reduce regulations related to, internal or detached accessory
196     dwelling units in residential zones;
197          (F) zone or rezone for higher density or moderate income residential development in
198     commercial or mixed-use zones near major transit investment corridors, commercial centers, or
199     employment centers;
200          (G) amend land use regulations to allow for higher density or new moderate income
201     residential development in commercial or mixed-use zones near major transit investment
202     corridors;
203          (H) amend land use regulations to eliminate or reduce parking requirements for
204     residential development where a resident is less likely to rely on the resident's own vehicle,
205     such as residential development near major transit investment corridors or senior living
206     facilities;
207          (I) amend land use regulations to allow for single room occupancy developments;
208          (J) implement zoning incentives for moderate income units in new developments;
209          (K) preserve existing and new moderate income housing and subsidized units by
210     utilizing a landlord incentive program, providing for deed restricted units through a grant
211     program, or, notwithstanding Section 10-9a-535, establishing a housing loss mitigation fund;

212          (L) reduce, waive, or eliminate impact fees related to moderate income housing;
213          (M) demonstrate creation of, or participation in, a community land trust program for
214     moderate income housing;
215          (N) implement a mortgage assistance program for employees of the municipality, an
216     employer that provides contracted services to the municipality, or any other public employer
217     that operates within the municipality;
218          (O) apply for or partner with an entity that applies for state or federal funds or tax
219     incentives to promote the construction of moderate income housing, an entity that applies for
220     programs offered by the Utah Housing Corporation within that agency's funding capacity, an
221     entity that applies for affordable housing programs administered by the Department of
222     Workforce Services, an entity that applies for affordable housing programs administered by an
223     association of governments established by an interlocal agreement under Title 11, Chapter 13,
224     Interlocal Cooperation Act, an entity that applies for services provided by a public housing
225     authority to preserve and create moderate income housing, or any other entity that applies for
226     programs or services that promote the construction or preservation of moderate income
227     housing;
228          (P) demonstrate utilization of a moderate income housing set aside from a community
229     reinvestment agency, redevelopment agency, or community development and renewal agency
230     to create or subsidize moderate income housing;
231          (Q) create a housing and transit reinvestment zone pursuant to Title 63N, Chapter 3,
232     Part 6, Housing and Transit Reinvestment Zone Act;
233          (R) eliminate impact fees for any accessory dwelling unit that is not an internal
234     accessory dwelling unit as defined in Section 10-9a-530;
235          (S) create a program to transfer development rights for moderate income housing;
236          (T) ratify a joint acquisition agreement with another local political subdivision for the
237     purpose of combining resources to acquire property for moderate income housing;
238          (U) develop a moderate income housing project for residents who are disabled or 55
239     years old or older;
240          (V) develop and adopt a station area plan in accordance with Section 10-9a-403.1;
241          (W) create or allow for, and reduce regulations related to, multifamily residential
242     dwellings compatible in scale and form with detached single-family residential dwellings and

243     located in walkable communities within residential or mixed-use zones; and
244          (X) demonstrate implementation of any other program or strategy to address the
245     housing needs of residents of the municipality who earn less than 80% of the area median
246     income, including the dedication of a local funding source to moderate income housing or the
247     adoption of a land use ordinance that requires 10% or more of new residential development in a
248     residential zone be dedicated to moderate income housing; and
249          [(iv) in addition to the recommendations required under Subsection (2)(b)(iii), for a
250     municipality that has a fixed guideway public transit station, shall include a recommendation to
251     implement:]
252          [(A) the strategy described in Subsection (2)(b)(iii)(V); and]
253          [(B) a strategy described in Subsection (2)(b)(iii)(G), (H), or (Q).]
254          (iv) shall identify each moderate income housing strategy recommended to the
255     legislative body for implementation by restating the exact language used to describe the
256     strategy in Subsection (2)(b)(iii).
257          (c) (i) In drafting the implementation plan portion of the moderate income housing
258     element as described in Subsection (2)(a)(iii)(C), the planning commission shall [establish]
259     recommend to the legislative body the establishment of a five-year timeline for implementing
260     each of the moderate income housing strategies selected by the municipality for
261     implementation.
262          (ii) The timeline described in Subsection (2)(c)(i) shall:
263          (A) identify specific measures and benchmarks for implementing each moderate
264     income housing strategy selected by the municipality, whether one-time or ongoing; and
265          (B) provide flexibility for the municipality to make adjustments as needed.
266          (d) In drafting the land use element, the planning commission shall:
267          (i) identify and consider each agriculture protection area within the municipality;
268          (ii) avoid proposing a use of land within an agriculture protection area that is
269     inconsistent with or detrimental to the use of the land for agriculture; and
270          (iii) consider and coordinate with any station area plans adopted by the municipality if
271     required under Section 10-9a-403.1.
272          (e) In drafting the transportation and traffic circulation element, the planning
273     commission shall:

274          (i) (A) consider and coordinate with the regional transportation plan developed by the
275     municipality's region's metropolitan planning organization, if the municipality is within the
276     boundaries of a metropolitan planning organization; or
277          (B) consider and coordinate with the long-range transportation plan developed by the
278     Department of Transportation, if the municipality is not within the boundaries of a
279     metropolitan planning organization; and
280          (ii) consider and coordinate with any station area plans adopted by the municipality if
281     required under Section 10-9a-403.1.
282          (f) In drafting the water use and preservation element, the planning commission:
283          (i) shall consider:
284          (A) applicable regional water conservation goals recommended by the Division of
285     Water Resources; and
286          (B) if Section 73-10-32 requires the municipality to adopt a water conservation plan
287     pursuant to Section 73-10-32, the municipality's water conservation plan;
288          (ii) shall include a recommendation for:
289          (A) water conservation policies to be determined by the municipality; and
290          (B) landscaping options within a public street for current and future development that
291     do not require the use of lawn or turf in a parkstrip;
292          (iii) shall review the municipality's land use ordinances and include a recommendation
293     for changes to an ordinance that promotes the inefficient use of water;
294          (iv) shall consider principles of sustainable landscaping, including the:
295          (A) reduction or limitation of the use of lawn or turf;
296          (B) promotion of site-specific landscape design that decreases stormwater runoff or
297     runoff of water used for irrigation;
298          (C) preservation and use of healthy trees that have a reasonable water requirement or
299     are resistant to dry soil conditions;
300          (D) elimination or regulation of ponds, pools, and other features that promote
301     unnecessary water evaporation;
302          (E) reduction of yard waste; and
303          (F) use of an irrigation system, including drip irrigation, best adapted to provide the
304     optimal amount of water to the plants being irrigated;

305          (v) shall consult with the public water system or systems serving the municipality with
306     drinking water regarding how implementation of the land use element and water use and
307     preservation element may affect:
308          (A) water supply planning, including drinking water source and storage capacity
309     consistent with Section 19-4-114; and
310          (B) water distribution planning, including master plans, infrastructure asset
311     management programs and plans, infrastructure replacement plans, and impact fee facilities
312     plans;
313          (vi) may include recommendations for additional water demand reduction strategies,
314     including:
315          (A) creating a water budget associated with a particular type of development;
316          (B) adopting new or modified lot size, configuration, and landscaping standards that
317     will reduce water demand for new single family development;
318          (C) providing one or more water reduction incentives for existing development such as
319     modification of existing landscapes and irrigation systems and installation of water fixtures or
320     systems that minimize water demand;
321          (D) discouraging incentives for economic development activities that do not adequately
322     account for water use or do not include strategies for reducing water demand; and
323          (E) adopting water concurrency standards requiring that adequate water supplies and
324     facilities are or will be in place for new development; and
325          (vii) for a town, may include, and for another municipality, shall include, a
326     recommendation for low water use landscaping standards for a new:
327          (A) commercial, industrial, or institutional development;
328          (B) common interest community, as defined in Section 57-25-102; or
329          (C) multifamily housing project.
330          (3) The proposed general plan may include:
331          (a) an environmental element that addresses:
332          (i) the protection, conservation, development, and use of natural resources, including
333     the quality of:
334          (A) air;
335          (B) forests;

336          (C) soils;
337          (D) rivers;
338          (E) groundwater and other waters;
339          (F) harbors;
340          (G) fisheries;
341          (H) wildlife;
342          (I) minerals; and
343          (J) other natural resources; and
344          (ii) (A) the reclamation of land, flood control, prevention and control of the pollution
345     of streams and other waters;
346          (B) the regulation of the use of land on hillsides, stream channels and other
347     environmentally sensitive areas;
348          (C) the prevention, control, and correction of the erosion of soils;
349          (D) the preservation and enhancement of watersheds and wetlands; and
350          (E) the mapping of known geologic hazards;
351          (b) a public services and facilities element showing general plans for sewage, water,
352     waste disposal, drainage, public utilities, rights-of-way, easements, and facilities for them,
353     police and fire protection, and other public services;
354          (c) a rehabilitation, redevelopment, and conservation element consisting of plans and
355     programs for:
356          (i) historic preservation;
357          (ii) the diminution or elimination of a development impediment as defined in Section
358     17C-1-102; and
359          (iii) redevelopment of land, including housing sites, business and industrial sites, and
360     public building sites;
361          (d) an economic element composed of appropriate studies and forecasts, as well as an
362     economic development plan, which may include review of existing and projected municipal
363     revenue and expenditures, revenue sources, identification of basic and secondary industry,
364     primary and secondary market areas, employment, and retail sales activity;
365          (e) recommendations for implementing all or any portion of the general plan, including
366     the adoption of land and water use ordinances, capital improvement plans, community

367     development and promotion, and any other appropriate action;
368          (f) provisions addressing any of the matters listed in Subsection 10-9a-401(2) or (3);
369     and
370          (g) any other element the municipality considers appropriate.
371          Section 3. Section 10-9a-408 is amended to read:
372          10-9a-408. Moderate income housing report -- Contents -- Prioritization for
373     funds or projects -- Ineligibility for funds after noncompliance -- Civil actions.
374          (1) As used in this section:
375          (a) "Division" means the Housing and Community Development Division within the
376     Department of Workforce Services.
377          (b) "Implementation plan" means the implementation plan adopted as part of the
378     moderate income housing element of a specified municipality's general plan as provided in
379     Subsection 10-9a-403(2)(c).
380          (c) ["Moderate income housing report" or "report"] "Initial report" or "initial moderate
381     income housing report" means the one-time report described in Subsection [(2)(a)] (2).
382          (d) "Moderate income housing strategy" means a strategy described in Subsection
383     10-9a-403(2)(b)(iii).
384          (e) "Report" means an initial report or a subsequent progress report.
385          [(e)] (f) "Specified municipality" means:
386          (i) a city of the first, second, third, or fourth class;
387          (ii) a city of the fifth class with a population of 5,000 or more, if the city is located
388     within a county of the first, second, or third class; or
389          (iii) a metro township with a population of 5,000 or more.
390          (g) "Subsequent progress report" means the annual report described in Subsection (3).
391          (2) (a) [Beginning in 2022, on or before October 1 of each calendar year, the] The
392     legislative body of a specified municipality shall [annually submit a written moderate income
393     housing report] submit an initial report to the division.
394          [(b) The moderate income housing report submitted in 2022 shall include:]
395          (b) (i) This Subsection (2)(b) applies to a municipality that is not a specified
396     municipality as of January 1, 2023.
397          (ii) If a municipality described in Subsection (2)(b)(i) changes from one class to

398     another or grows in population to qualify as a specified municipality, the municipality shall
399     submit an initial plan to the division on or before August 1 of the first calendar year beginning
400     on January 1 in which the municipality qualifies as a specified municipality.
401          (c) The initial report shall:
402          (i) [a description of] identify each moderate income housing strategy selected by the
403     specified municipality for continued, ongoing, or one-time implementation, restating the exact
404     language used to describe the moderate income housing strategy in Subsection
405     10-9a-403(2)(b)(iii); and
406          (ii) include an implementation plan.
407          [(c)] (3) (a) [The moderate income housing report submitted in each calendar year after
408     2022] After the division approves a specified municipality's initial report under this section, the
409     specified municipality shall, as an administrative act, annually submit to the division a
410     subsequent progress report on or before August 1 of each year after the year in which the
411     specified municipality is required to submit the initial report.
412          (b) The subsequent progress report shall include:
413          [(i) the information required under Subsection (2)(b);]
414          [(ii)] (i) subject to Subsection (3)(c), a description of each action, whether one-time or
415     ongoing, taken by the specified municipality during the previous [fiscal year] 12-month period
416     to implement the moderate income housing strategies [selected by the specified municipality]
417     identified in the initial report for implementation;
418          [(iii)] (ii) a description of each land use regulation or land use decision made by the
419     specified municipality during the previous [fiscal year] 12-month period to implement the
420     moderate income housing strategies, including an explanation of how the land use regulation or
421     land use decision supports the specified municipality's efforts to implement the moderate
422     income housing strategies;
423          [(iv)] (iii) a description of any barriers encountered by the specified municipality in the
424     previous [fiscal year] 12-month period in implementing the moderate income housing
425     strategies;
426          [(v)] (iv) information regarding the number of internal and external or detached
427     accessory dwelling units located within the specified municipality for which the specified
428     municipality:

429          (A) issued a building permit to construct; or
430          (B) issued a business license or comparable license or permit to rent;
431          [(vi)] (v) a description of how the market has responded to the selected moderate
432     income housing strategies, including the number of entitled moderate income housing units or
433     other relevant data; and
434          [(vii)] (vi) any recommendations on how the state can support the specified
435     municipality in implementing the moderate income housing strategies.
436          (c) For purposes of describing actions taken by a specified municipality under
437     Subsection (3)(b)(i), the specified municipality may include an ongoing action taken by the
438     specified municipality prior to the 12-month reporting period applicable to the subsequent
439     progress report if the specified municipality:
440          (i) has already adopted an ordinance, approved a land use application, made an
441     investment, or approved an agreement or financing that substantially promotes the
442     implementation of a moderate income housing strategy identified in the initial report; and
443          (ii) demonstrates in the subsequent progress report that the action taken under
444     Subsection (3)(c)(i) is relevant to making meaningful progress towards the specified
445     municipality's implementation plan.
446          (d) [The moderate income housing] A specified municipality's report shall be in a
447     form:
448          (i) approved by the division; and
449          (ii) made available by the division on or before [July] May 1 of the year in which the
450     report is required.
451          [(3)] (4) Within 90 days after the day on which the division receives a specified
452     municipality's [moderate income housing] report, the division shall:
453          (a) post the report on the division's website;
454          (b) send a copy of the report to the Department of Transportation, the Governor's
455     Office of Planning and Budget, the association of governments in which the specified
456     municipality is located, and, if the specified municipality is located within the boundaries of a
457     metropolitan planning organization, the appropriate metropolitan planning organization; and
458          (c) subject to Subsection [(4)] (5), review the report to determine compliance with
459     [Subsection (2)] this section.

460          [(4)] (5) (a) [The report described in Subsection (2)(b) complies with Subsection (2) if]
461     An initial report does not comply with this section unless the report:
462          (i) includes the information required under Subsection [(2)(b)] (2)(c);
463          (ii) demonstrates to the division that the specified municipality made plans to
464     implement:
465          (A) three or more moderate income housing strategies if the specified municipality
466     does not have a fixed guideway public transit station; or
467          (B) subject to Subsection 10-9a-403(2)(b)(iv), five or more moderate income housing
468     strategies if the specified municipality has a fixed guideway public transit station; and
469          (iii) is in a form approved by the division.
470          (b) [The report described in Subsection (2)(c) complies with Subsection (2) if] A
471     subsequent progress report does not comply with this section unless the report:
472          [(i) includes the information required under Subsection (2)(c);]
473          [(ii)] (i) demonstrates to the division that the specified municipality made plans to
474     implement:
475          (A) three or more moderate income housing strategies if the specified municipality
476     does not have a fixed guideway public transit station; or
477          (B) [four] subject to the requirements of Subsection 10-9a-403(2)(a)(iii)(D), five or
478     more moderate income housing strategies if the specified municipality has a fixed guideway
479     public transit station;
480          [(iii)] (ii) is in a form approved by the division; and
481          [(iv)] (iii) provides sufficient information for the division to:
482          (A) assess the specified municipality's progress in implementing the moderate income
483     housing strategies;
484          (B) monitor compliance with the specified municipality's implementation plan;
485          (C) identify a clear correlation between the specified municipality's land use
486     regulations and land use decisions and the specified municipality's efforts to implement the
487     moderate income housing strategies; [and]
488          (D) identify how the market has responded to the specified municipality's selected
489     moderate income housing strategies[.]; and
490          (E) identify any barriers encountered by the specified municipality in implementing the

491     selected moderate income housing strategies.
492          [(5)] (6) (a) A specified municipality qualifies for priority consideration under this
493     Subsection [(5)] (6) if the specified municipality's [moderate income housing] report:
494          (i) complies with [Subsection (2)] this section; and
495          (ii) demonstrates to the division that the specified municipality made plans to
496     implement:
497          (A) five or more moderate income housing strategies if the specified municipality does
498     not have a fixed guideway public transit station; or
499          (B) six or more moderate income housing strategies if the specified municipality has a
500     fixed guideway public transit station.
501          (b) The [following apply to] Transportation Commission may, in accordance with
502     Subsection 72-1-304(3)(c), give priority consideration to transportation projects located within
503     the boundaries of a specified municipality described in Subsection [(5)(a) during the fiscal year
504     immediately following the fiscal year in which the report is required:] (6)(a) until the
505     Department of Transportation receives notice from the division under Subsection (6)(e).
506          [(i) the Transportation Commission may give priority consideration to transportation
507     projects located within the boundaries of the specified municipality in accordance with
508     Subsection 72-1-304(3)(c); and]
509          [(ii) the Governor's Office of Planning and Budget may give priority consideration for
510     awarding financial grants to the specified municipality under the COVID-19 Local Assistance
511     Matching Grant Program in accordance with Subsection 63J-4-802(6).]
512          (c) Upon determining that a specified municipality qualifies for priority consideration
513     under this Subsection [(5)] (6), the division shall send a notice of prioritization to the
514     legislative body of the specified municipality[,] and the Department of Transportation[, and the
515     Governor's Office of Planning and Budget].
516          (d) The notice described in Subsection [(5)(c)] (6)(c) shall:
517          (i) name the specified municipality that qualifies for priority consideration;
518          (ii) describe the funds or projects for which the specified municipality qualifies to
519     receive priority consideration; and
520          [(iii) specify the fiscal year during which the specified municipality qualifies for
521     priority consideration; and]

522          [(iv)] (iii) state the basis for the division's determination that the specified municipality
523     qualifies for priority consideration.
524          (e) The division shall notify the legislative body of a specified municipality and the
525     Department of Transportation in writing if the division determines that the specified
526     municipality no longer qualifies for priority consideration under this Subsection (6).
527          [(6)] (7) (a) If the division, after reviewing a specified municipality's [moderate income
528     housing] report, determines that the report does not comply with [Subsection (2)] this section,
529     the division shall send a notice of noncompliance to the legislative body of the specified
530     municipality.
531          (b) A specified municipality that receives a notice of noncompliance may:
532          (i) cure each deficiency in the report within 90 days after the day on which the notice of
533     noncompliance is sent; or
534          (ii) request an appeal of the division's determination of noncompliance within 10 days
535     after the day on which the notice of noncompliance is sent.
536          [(b)] (c) The notice described in Subsection [(6)(a)] (7)(a) shall:
537          (i) describe each deficiency in the report and the actions needed to cure each
538     deficiency;
539          (ii) state that the specified municipality has an opportunity to [cure the deficiencies]:
540          (A) submit to the division a corrected report that cures each deficiency in the report
541     within 90 days after the day on which the notice of compliance is sent; [and] or
542          (B) submit to the division a request for an appeal of the division's determination of
543     noncompliance within 10 days after the day on which the notice of noncompliance is sent; and
544          (iii) state that failure to [cure the deficiencies within 90 days after the day on which the
545     notice is sent] take action under Subsection (7)(c)(ii) will result in the specified municipality's
546     ineligibility for funds under Subsection [(7)] (9).
547          (d) For purposes of curing the deficiencies in a report under this Subsection (7), if the
548     action needed to cure the deficiency as described by the division requires the specified
549     municipality to make a legislative change, the specified municipality may cure the deficiency
550     by making that legislative change within the 90-day cure period.
551          (e) (i) If a specified municipality submits to the division a corrected report in
552     accordance with Subsection (7)(b)(i) and the division determines that the corrected report does

553     not comply with this section, the division shall send a second notice of noncompliance to the
554     legislative body of the specified municipality within 30 days after the day on which the
555     corrected report is submitted.
556          (ii) A specified municipality that receives a second notice of noncompliance may
557     submit to the division a request for an appeal of the division's determination of noncompliance
558     within 10 days after the day on which the second notice of noncompliance is sent.
559          (iii) The notice described in Subsection (7)(e)(i) shall:
560          (A) state that the specified municipality has an opportunity to submit to the division a
561     request for an appeal of the division's determination of noncompliance within 10 days after the
562     day on which the second notice of noncompliance is sent; and
563          (B) state that failure to take action under Subsection (7)(e)(iii)(A) will result in the
564     specified municipality's ineligibility for funds under Subsection (9).
565          (8) (a) A specified municipality that receives a notice of noncompliance under
566     Subsection (7)(a) or (7)(e)(i) may request an appeal of the division's determination of
567     noncompliance within 10 days after the day on which the notice of noncompliance is sent.
568          (b) Within 90 days after the day on which the division receives a request for an appeal,
569     an appeal board consisting of the following three members shall review and issue a written
570     decision on the appeal:
571          (i) one individual appointed by the Utah League of Cities and Towns;
572          (ii) one individual appointed by the Utah Homebuilders Association; and
573          (iii) one individual appointed by the presiding member of the association of
574     governments, established pursuant to an interlocal agreement under Title 11, Chapter 13,
575     Interlocal Cooperation Act, of which the specified municipality is a member.
576          (c) The written decision of the appeal board shall either uphold or reverse the division's
577     determination of noncompliance.
578          (d) The appeal board's written decision on the appeal is final.
579          [(7)] (9) (a) A specified municipality is ineligible for funds under this Subsection [(7)
580     if the specified municipality] (9) if:
581          (i) the specified municipality fails to submit a [moderate income housing] report to the
582     division; [or]
583          (ii) [fails to cure the deficiencies in the specified municipality's moderate income

584     housing report] after submitting a report to the division, the division determines that the report
585     does not comply with this section and the specified municipality fails to:
586          (A) cure each deficiency in the report within 90 days after the day on which the notice
587     of noncompliance is sent; or
588          (B) request an appeal of the division's determination of noncompliance within [90] 10
589     days after the day on which the [division sent to the specified municipality a] notice of
590     noncompliance [under Subsection (6).] is sent;
591          (iii) after submitting to the division a corrected report to cure the deficiencies in a
592     previously-submitted report, the division determines that the corrected report does not comply
593     with this section and the specified municipality fails to request an appeal of the division's
594     determination of noncompliance within 10 days after the day on which the second notice of
595     noncompliance is sent; or
596          (iv) after submitting a request for an appeal under Subsection (8), the appeal board
597     issues a written decision upholding the division's determination of noncompliance.
598          (b) The following apply to a specified municipality described in Subsection [(7)(a)
599     during the fiscal year immediately following the fiscal year in which the report is required]
600     (9)(a) until the division provides notice under Subsection (9)(e):
601          (i) the executive director of the Department of Transportation may not program funds
602     from the Transportation Investment Fund of 2005, including the Transit Transportation
603     Investment Fund, to projects located within the boundaries of the specified municipality in
604     accordance with Subsection 72-2-124(5); and
605          (ii) the Governor's Office of Planning and Budget may not award financial grants to the
606     specified municipality under the COVID-19 Local Assistance Matching Grant Program in
607     accordance with Subsection 63J-4-802(7).
608          (c) Upon determining that a specified municipality is ineligible for funds under this
609     Subsection [(7)] (9), the division shall send a notice of ineligibility to the legislative body of
610     the specified municipality, the Department of Transportation, and the Governor's Office of
611     Planning and Budget.
612          (d) The notice described in Subsection [(7)(c)] (9)(c) shall:
613          (i) name the specified municipality that is ineligible for funds;
614          (ii) describe the funds for which the specified municipality is ineligible to receive; and

615          [(iii) specify the fiscal year during which the specified municipality is ineligible for
616     funds; and]
617          [(iv)] (iii) state the basis for the division's determination that the specified municipality
618     is ineligible for funds.
619          (e) The division shall notify the legislative body of a specified municipality and the
620     Department of Transportation in writing if the division determines that the provisions of this
621     Subsection (9) no longer apply to the specified municipality.
622          [(8)] (10) In a civil action seeking enforcement or claiming a violation of this section
623     or of Subsection 10-9a-404(4)(c), a plaintiff may not recover damages but may be awarded
624     only injunctive or other equitable relief.
625          Section 4. Section 17-27a-401 is amended to read:
626          17-27a-401. General plan required -- Content -- Resource management plan --
627     Provisions related to radioactive waste facility.
628          (1) To accomplish the purposes of this chapter, a county shall prepare and adopt a
629     comprehensive, long-range general plan:
630          (a) for present and future needs of the county;
631          (b) (i) for growth and development of all or any part of the land within the
632     unincorporated portions of the county; or
633          (ii) if a county has designated a mountainous planning district, for growth and
634     development of all or any part of the land within the mountainous planning district; and
635          (c) as a basis for communicating and coordinating with the federal government on land
636     and resource management issues.
637          (2) To promote health, safety, and welfare, the general plan may provide for:
638          (a) health, general welfare, safety, energy conservation, transportation, prosperity, civic
639     activities, aesthetics, and recreational, educational, and cultural opportunities;
640          (b) the reduction of the waste of physical, financial, or human resources that result
641     from either excessive congestion or excessive scattering of population;
642          (c) the efficient and economical use, conservation, and production of the supply of:
643          (i) food and water; and
644          (ii) drainage, sanitary, and other facilities and resources;
645          (d) the use of energy conservation and solar and renewable energy resources;

646          (e) the protection of urban development;
647          (f) the protection and promotion of air quality;
648          (g) historic preservation;
649          (h) identifying future uses of land that are likely to require an expansion or significant
650     modification of services or facilities provided by an affected entity; and
651          (i) an official map.
652          (3) (a) (i) The general plan of a specified county, as defined in Section 17-27a-408,
653     shall include a moderate income housing element that meets the requirements of Subsection
654     17-27a-403(2)(a)(iii).
655          [(ii) On or before October 1, 2022, a specified county, as defined in Section
656     17-27a-408, with a general plan that does not comply with Subsection (3)(a)(i) shall amend the
657     general plan to comply with Subsection (3)(a)(i).]
658          (ii) (A) This Subsection (3)(a)(ii) applies to a county that does not qualify as a
659     specified county as of January 1, 2023.
660          (B) If a county described in Subsection (3)(a)(ii)(A) changes from one class to another
661     or grows in population to qualify as a specified county as defined in Section 17-27a-408, the
662     county shall amend the county's general plan to comply with Subsection (3)(a)(i) on or before
663     August 1 of the first calendar year beginning on January 1 in which the county qualifies as a
664     specified county.
665          (iii) A county described in Subsection (3)(a)(ii)(B) shall send a copy of the county's
666     amended general plan to the association of governments, established pursuant to an interlocal
667     agreement under Title 11, Chapter 13, Interlocal Cooperation Act, of which the county is a
668     member.
669          (b) The general plan shall contain a resource management plan for the public lands, as
670     defined in Section 63L-6-102, within the county.
671          (c) The resource management plan described in Subsection (3)(b) shall address:
672          (i) mining;
673          (ii) land use;
674          (iii) livestock and grazing;
675          (iv) irrigation;
676          (v) agriculture;

677          (vi) fire management;
678          (vii) noxious weeds;
679          (viii) forest management;
680          (ix) water rights;
681          (x) ditches and canals;
682          (xi) water quality and hydrology;
683          (xii) flood plains and river terraces;
684          (xiii) wetlands;
685          (xiv) riparian areas;
686          (xv) predator control;
687          (xvi) wildlife;
688          (xvii) fisheries;
689          (xviii) recreation and tourism;
690          (xix) energy resources;
691          (xx) mineral resources;
692          (xxi) cultural, historical, geological, and paleontological resources;
693          (xxii) wilderness;
694          (xxiii) wild and scenic rivers;
695          (xxiv) threatened, endangered, and sensitive species;
696          (xxv) land access;
697          (xxvi) law enforcement;
698          (xxvii) economic considerations; and
699          (xxviii) air.
700          (d) For each item listed under Subsection (3)(c), a county's resource management plan
701     shall:
702          (i) establish findings pertaining to the item;
703          (ii) establish defined objectives; and
704          (iii) outline general policies and guidelines on how the objectives described in
705     Subsection (3)(d)(ii) are to be accomplished.
706          (4) (a) (i) The general plan shall include specific provisions related to an area within, or
707     partially within, the exterior boundaries of the county, or contiguous to the boundaries of a

708     county, which are proposed for the siting of a storage facility or transfer facility for the
709     placement of high-level nuclear waste or greater than class C radioactive nuclear waste, as
710     these wastes are defined in Section 19-3-303.
711          (ii) The provisions described in Subsection (4)(a)(i) shall address the effects of the
712     proposed site upon the health and general welfare of citizens of the state, and shall provide:
713          (A) the information identified in Section 19-3-305;
714          (B) information supported by credible studies that demonstrates that Subsection
715     19-3-307(2) has been satisfied; and
716          (C) specific measures to mitigate the effects of high-level nuclear waste and greater
717     than class C radioactive waste and guarantee the health and safety of the citizens of the state.
718          (b) A county may, in lieu of complying with Subsection (4)(a), adopt an ordinance
719     indicating that all proposals for the siting of a storage facility or transfer facility for the
720     placement of high-level nuclear waste or greater than class C radioactive waste wholly or
721     partially within the county are rejected.
722          (c) A county may adopt the ordinance listed in Subsection (4)(b) at any time.
723          (d) The county shall send a certified copy of the ordinance described in Subsection
724     (4)(b) to the executive director of the Department of Environmental Quality by certified mail
725     within 30 days of enactment.
726          (e) If a county repeals an ordinance adopted under Subsection (4)(b) the county shall:
727          (i) comply with Subsection (4)(a) as soon as reasonably possible; and
728          (ii) send a certified copy of the repeal to the executive director of the Department of
729     Environmental Quality by certified mail within 30 days after the repeal.
730          (5) The general plan may define the county's local customs, local culture, and the
731     components necessary for the county's economic stability.
732          (6) Subject to Subsection 17-27a-403(2), the county may determine the
733     comprehensiveness, extent, and format of the general plan.
734          (7) If a county has designated a mountainous planning district, the general plan for the
735     mountainous planning district is the controlling plan.
736          (8) Nothing in this part may be construed to limit the authority of the state to manage
737     and protect wildlife under Title 23, Wildlife Resources Code of Utah.
738          (9) On or before December 31, 2025, a county that has a general plan that does not

739     include a water use and preservation element that complies with Section 17-27a-403 shall
740     amend the county's general plan to comply with Section 17-27a-403.
741          Section 5. Section 17-27a-403 is amended to read:
742          17-27a-403. Plan preparation.
743          (1) (a) The planning commission shall provide notice, as provided in Section
744     17-27a-203, of the planning commission's intent to make a recommendation to the county
745     legislative body for a general plan or a comprehensive general plan amendment when the
746     planning commission initiates the process of preparing the planning commission's
747     recommendation.
748          (b) The planning commission shall make and recommend to the legislative body a
749     proposed general plan for:
750          (i) the unincorporated area within the county; or
751          (ii) if the planning commission is a planning commission for a mountainous planning
752     district, the mountainous planning district.
753          (c) (i) The plan may include planning for incorporated areas if, in the planning
754     commission's judgment, they are related to the planning of the unincorporated territory or of
755     the county as a whole.
756          (ii) Elements of the county plan that address incorporated areas are not an official plan
757     or part of a municipal plan for any municipality, unless the county plan is recommended by the
758     municipal planning commission and adopted by the governing body of the municipality.
759          (2) (a) At a minimum, the proposed general plan, with the accompanying maps, charts,
760     and descriptive and explanatory matter, shall include the planning commission's
761     recommendations for the following plan elements:
762          (i) a land use element that:
763          (A) designates the long-term goals and the proposed extent, general distribution, and
764     location of land for housing for residents of various income levels, business, industry,
765     agriculture, recreation, education, public buildings and grounds, open space, and other
766     categories of public and private uses of land as appropriate;
767          (B) includes a statement of the projections for and standards of population density and
768     building intensity recommended for the various land use categories covered by the plan;
769          (C) is coordinated to integrate the land use element with the water use and preservation

770     element; and
771          (D) accounts for the effect of land use categories and land uses on water demand;
772          (ii) a transportation and traffic circulation element that:
773          (A) provides the general location and extent of existing and proposed freeways, arterial
774     and collector streets, public transit, active transportation facilities, and other modes of
775     transportation that the planning commission considers appropriate;
776          (B) addresses the county's plan for residential and commercial development around
777     major transit investment corridors to maintain and improve the connections between housing,
778     employment, education, recreation, and commerce; and
779          (C) correlates with the population projections, the employment projections, and the
780     proposed land use element of the general plan;
781          (iii) for a specified county as defined in Section 17-27a-408, a moderate income
782     housing element that:
783          (A) provides a realistic opportunity to meet the need for additional moderate income
784     housing within the next five years;
785          (B) selects three or more moderate income housing strategies described in Subsection
786     (2)(b)(ii) for implementation;
787          (C) includes an implementation plan as provided in Subsection (2)(e);
788          (iv) a resource management plan detailing the findings, objectives, and policies
789     required by Subsection 17-27a-401(3); and
790          (v) a water use and preservation element that addresses:
791          (A) the effect of permitted development or patterns of development on water demand
792     and water infrastructure;
793          (B) methods of reducing water demand and per capita consumption for future
794     development;
795          (C) methods of reducing water demand and per capita consumption for existing
796     development; and
797          (D) opportunities for the county to modify the county's operations to eliminate
798     practices or conditions that waste water.
799          (b) In drafting the moderate income housing element, the planning commission:
800          (i) shall consider the Legislature's determination that counties should facilitate a

801     reasonable opportunity for a variety of housing, including moderate income housing:
802          (A) to meet the needs of people of various income levels living, working, or desiring to
803     live or work in the community; and
804          (B) to allow people with various incomes to benefit from and fully participate in all
805     aspects of neighborhood and community life; and
806          (ii) shall include an analysis of how the county will provide a realistic opportunity for
807     the development of moderate income housing within the planning horizon, including a
808     recommendation to implement three or more of the following moderate income housing
809     strategies:
810          (A) rezone for densities necessary to facilitate the production of moderate income
811     housing;
812          (B) demonstrate investment in the rehabilitation or expansion of infrastructure that
813     facilitates the construction of moderate income housing;
814          (C) demonstrate investment in the rehabilitation of existing uninhabitable housing
815     stock into moderate income housing;
816          (D) identify and utilize county general fund subsidies or other sources of revenue to
817     waive construction related fees that are otherwise generally imposed by the county for the
818     construction or rehabilitation of moderate income housing;
819          (E) create or allow for, and reduce regulations related to, internal or detached accessory
820     dwelling units in residential zones;
821          (F) zone or rezone for higher density or moderate income residential development in
822     commercial or mixed-use zones, commercial centers, or employment centers;
823          (G) amend land use regulations to allow for higher density or new moderate income
824     residential development in commercial or mixed-use zones near major transit investment
825     corridors;
826          (H) amend land use regulations to eliminate or reduce parking requirements for
827     residential development where a resident is less likely to rely on the resident's own vehicle,
828     such as residential development near major transit investment corridors or senior living
829     facilities;
830          (I) amend land use regulations to allow for single room occupancy developments;
831          (J) implement zoning incentives for moderate income units in new developments;

832          (K) preserve existing and new moderate income housing and subsidized units by
833     utilizing a landlord incentive program, providing for deed restricted units through a grant
834     program, or establishing a housing loss mitigation fund;
835          (L) reduce, waive, or eliminate impact fees related to moderate income housing;
836          (M) demonstrate creation of, or participation in, a community land trust program for
837     moderate income housing;
838          (N) implement a mortgage assistance program for employees of the county, an
839     employer that provides contracted services for the county, or any other public employer that
840     operates within the county;
841          (O) apply for or partner with an entity that applies for state or federal funds or tax
842     incentives to promote the construction of moderate income housing, an entity that applies for
843     programs offered by the Utah Housing Corporation within that agency's funding capacity, an
844     entity that applies for affordable housing programs administered by the Department of
845     Workforce Services, an entity that applies for services provided by a public housing authority
846     to preserve and create moderate income housing, or any other entity that applies for programs
847     or services that promote the construction or preservation of moderate income housing;
848          (P) demonstrate utilization of a moderate income housing set aside from a community
849     reinvestment agency, redevelopment agency, or community development and renewal agency
850     to create or subsidize moderate income housing;
851          (Q) create a housing and transit reinvestment zone pursuant to Title 63N, Chapter 3,
852     Part 6, Housing and Transit Reinvestment Zone Act;
853          (R) eliminate impact fees for any accessory dwelling unit that is not an internal
854     accessory dwelling unit as defined in Section 10-9a-530;
855          (S) create a program to transfer development rights for moderate income housing;
856          (T) ratify a joint acquisition agreement with another local political subdivision for the
857     purpose of combining resources to acquire property for moderate income housing;
858          (U) develop a moderate income housing project for residents who are disabled or 55
859     years old or older;
860          (V) create or allow for, and reduce regulations related to, multifamily residential
861     dwellings compatible in scale and form with detached single-family residential dwellings and
862     located in walkable communities within residential or mixed-use zones; and

863          (W) demonstrate implementation of any other program or strategy to address the
864     housing needs of residents of the county who earn less than 80% of the area median income,
865     including the dedication of a local funding source to moderate income housing or the adoption
866     of a land use ordinance that requires 10% or more of new residential development in a
867     residential zone be dedicated to moderate income housing.
868          (iii) If a specified county, as defined in Section 17-27a-408, has created a small public
869     transit district, as defined in Section 17B-2a-802, on or before January 1, 2022, the specified
870     county shall include as part of the specified county's recommended strategies under Subsection
871     (2)(b)(ii) a recommendation to implement the strategy described in Subsection (2)(b)(ii)(Q).
872          (iv) The planning commission shall identify each moderate income housing strategy
873     recommended to the legislative body for implementation by restating the exact language used
874     to describe the strategy in Subsection (2)(b)(ii).
875          (c) In drafting the land use element, the planning commission shall:
876          (i) identify and consider each agriculture protection area within the unincorporated area
877     of the county or mountainous planning district;
878          (ii) avoid proposing a use of land within an agriculture protection area that is
879     inconsistent with or detrimental to the use of the land for agriculture; and
880          (iii) consider and coordinate with any station area plans adopted by municipalities
881     located within the county under Section 10-9a-403.1.
882          (d) In drafting the transportation and traffic circulation element, the planning
883     commission shall:
884          (i) (A) consider and coordinate with the regional transportation plan developed by the
885     county's region's metropolitan planning organization, if the relevant areas of the county are
886     within the boundaries of a metropolitan planning organization; or
887          (B) consider and coordinate with the long-range transportation plan developed by the
888     Department of Transportation, if the relevant areas of the county are not within the boundaries
889     of a metropolitan planning organization; and
890          (ii) consider and coordinate with any station area plans adopted by municipalities
891     located within the county under Section 10-9a-403.1.
892          (e) (i) In drafting the implementation plan portion of the moderate income housing
893     element as described in Subsection (2)(a)(iii)(C), the planning commission shall [establish a]

894     recommend to the legislative body the establishment of a five-year timeline for implementing
895     each of the moderate income housing strategies selected by the county for implementation.
896          (ii) The timeline described in Subsection (2)(e)(i) shall:
897          (A) identify specific measures and benchmarks for implementing each moderate
898     income housing strategy selected by the county; and
899          (B) provide flexibility for the county to make adjustments as needed.
900          (f) In drafting the water use and preservation element, the planning commission:
901          (i) shall consider applicable regional water conservation goals recommended by the
902     Division of Water Resources;
903          (ii) shall include a recommendation for:
904          (A) water conservation policies to be determined by the county; and
905          (B) landscaping options within a public street for current and future development that
906     do not require the use of lawn or turf in a parkstrip;
907          (iii) shall review the county's land use ordinances and include a recommendation for
908     changes to an ordinance that promotes the inefficient use of water;
909          (iv) shall consider principles of sustainable landscaping, including the:
910          (A) reduction or limitation of the use of lawn or turf;
911          (B) promotion of site-specific landscape design that decreases stormwater runoff or
912     runoff of water used for irrigation;
913          (C) preservation and use of healthy trees that have a reasonable water requirement or
914     are resistant to dry soil conditions;
915          (D) elimination or regulation of ponds, pools, and other features that promote
916     unnecessary water evaporation;
917          (E) reduction of yard waste; and
918          (F) use of an irrigation system, including drip irrigation, best adapted to provide the
919     optimal amount of water to the plants being irrigated;
920          (v) may include recommendations for additional water demand reduction strategies,
921     including:
922          (A) creating a water budget associated with a particular type of development;
923          (B) adopting new or modified lot size, configuration, and landscaping standards that
924     will reduce water demand for new single family development;

925          (C) providing one or more water reduction incentives for existing landscapes and
926     irrigation systems and installation of water fixtures or systems that minimize water demand;
927          (D) discouraging incentives for economic development activities that do not adequately
928     account for water use or do not include strategies for reducing water demand; and
929          (E) adopting water concurrency standards requiring that adequate water supplies and
930     facilities are or will be in place for new development; and
931          (vi) shall include a recommendation for low water use landscaping standards for a new:
932          (A) commercial, industrial, or institutional development;
933          (B) common interest community, as defined in Section 57-25-102; or
934          (C) multifamily housing project.
935          (3) The proposed general plan may include:
936          (a) an environmental element that addresses:
937          (i) to the extent not covered by the county's resource management plan, the protection,
938     conservation, development, and use of natural resources, including the quality of:
939          (A) air;
940          (B) forests;
941          (C) soils;
942          (D) rivers;
943          (E) groundwater and other waters;
944          (F) harbors;
945          (G) fisheries;
946          (H) wildlife;
947          (I) minerals; and
948          (J) other natural resources; and
949          (ii) (A) the reclamation of land, flood control, prevention and control of the pollution
950     of streams and other waters;
951          (B) the regulation of the use of land on hillsides, stream channels and other
952     environmentally sensitive areas;
953          (C) the prevention, control, and correction of the erosion of soils;
954          (D) the preservation and enhancement of watersheds and wetlands; and
955          (E) the mapping of known geologic hazards;

956          (b) a public services and facilities element showing general plans for sewage, water,
957     waste disposal, drainage, public utilities, rights-of-way, easements, and facilities for them,
958     police and fire protection, and other public services;
959          (c) a rehabilitation, redevelopment, and conservation element consisting of plans and
960     programs for:
961          (i) historic preservation;
962          (ii) the diminution or elimination of a development impediment as defined in Section
963     17C-1-102; and
964          (iii) redevelopment of land, including housing sites, business and industrial sites, and
965     public building sites;
966          (d) an economic element composed of appropriate studies and forecasts, as well as an
967     economic development plan, which may include review of existing and projected county
968     revenue and expenditures, revenue sources, identification of basic and secondary industry,
969     primary and secondary market areas, employment, and retail sales activity;
970          (e) recommendations for implementing all or any portion of the general plan, including
971     the adoption of land and water use ordinances, capital improvement plans, community
972     development and promotion, and any other appropriate action;
973          (f) provisions addressing any of the matters listed in Subsection 17-27a-401(2) or
974     (3)(a)(i); and
975          (g) any other element the county considers appropriate.
976          Section 6. Section 17-27a-408 is amended to read:
977          17-27a-408. Moderate income housing report -- Contents -- Prioritization for
978     funds or projects -- Ineligibility for funds after noncompliance -- Civil actions.
979          (1) As used in this section:
980          (a) "Division" means the Housing and Community Development Division within the
981     Department of Workforce Services.
982          (b) "Implementation plan" means the implementation plan adopted as part of the
983     moderate income housing element of a specified county's general plan as provided in
984     Subsection [10-9a-403(2)(c)] 17-27a-403(2)(e).
985          (c) ["Moderate income housing report" or "report"] "Initial report" means the one-time
986     moderate income housing report described in Subsection [(2)(a)] (2).

987          (d) "Moderate income housing strategy" means a strategy described in Subsection
988     17-27a-403(2)(b)(ii).
989          (e) "Report" means an initial report or a subsequent report.
990          [(e)] (f) "Specified county" means a county of the first, second, or third class, which
991     has a population of more than 5,000 in the county's unincorporated areas.
992          (g) "Subsequent progress report" means the annual moderate income housing report
993     described in Subsection (3).
994          (2) (a) [Beginning in 2022, on or before October 1 of each calendar year, the] The
995     legislative body of a specified county shall annually submit [a written moderate income
996     housing] an initial report to the division.
997          (b) (i) This Subsection (2)(b) applies to a county that is not a specified county as of
998     January 1, 2023.
999          (ii) If a county described in Subsection (2)(b)(i) changes from one class to another or
1000     grows in population to qualify as a specified county, the county shall submit an initial plan to
1001     the division on or before August 1 of the first calendar year beginning on January 1 in which
1002     the county qualifies as a specified county.
1003          [(b) The moderate income housing report submitted in 2022 shall include:]
1004          (c) The initial report shall:
1005          (i) [a description of] identify each moderate income housing strategy selected by the
1006     specified county for continued, ongoing, or one-time implementation, using the exact language
1007     used to describe the moderate income housing strategy in Subsection 17-27a-403(2)(b)(ii); and
1008          (ii) include an implementation plan.
1009          [(c)] (3) (a) [The moderate income housing report submitted in each calendar year after
1010     2022] After the division approves a specified county's initial report under this section, the
1011     specified county shall, as an administrative act, annually submit to the division a subsequent
1012     progress report on or before August 1 of each year after the year in which the specified county
1013     is required to submit the initial report.
1014          (b) The subsequent progress report shall include:
1015          [(i) the information required under Subsection (2)(b);]
1016          [(ii)] (i) subject to Subsection (3)(c), a description of each action, whether one-time or
1017     ongoing, taken by the specified county during the previous [fiscal year] 12-month period to

1018     implement the moderate income housing strategies [selected by the specified county] identified
1019     in the initial report for implementation;
1020          [(iii)] (ii) a description of each land use regulation or land use decision made by the
1021     specified county during the previous [fiscal year] 12-month period to implement the moderate
1022     income housing strategies, including an explanation of how the land use regulation or land use
1023     decision supports the specified county's efforts to implement the moderate income housing
1024     strategies;
1025          [(iv)] (iii) a description of any barriers encountered by the specified county in the
1026     previous [fiscal year] 12-month period in implementing the moderate income housing
1027     strategies; [and]
1028          [(v)] (iv) information regarding the number of internal and external or detached
1029     accessory dwelling units located within the specified county for which the specified county:
1030          (A) issued a building permit to construct; or
1031          (B) issued a business license or comparable license or permit to rent;
1032          [(vi)] (v) a description of how the market has responded to the selected moderate
1033     income housing strategies, including the number of entitled moderate income housing units or
1034     other relevant data; [and]
1035          [(vii)] (vi) any recommendations on how the state can support the specified county in
1036     implementing the moderate income housing strategies.
1037          (c) For purposes of describing actions taken by a specified county under Subsection
1038     (3)(b)(i), the specified county may include an ongoing action taken by the specified county
1039     prior to the 12-month reporting period applicable to the subsequent progress report if the
1040     specified county:
1041          (i) has already adopted an ordinance, approved a land use application, made an
1042     investment, or approved an agreement or financing that substantially promotes the
1043     implementation of a moderate income housing strategy identified in the initial report; and
1044          (ii) demonstrates in the subsequent progress report that the action taken under
1045     Subsection (3)(c)(i) is relevant to making meaningful progress towards the specified county's
1046     implementation plan.
1047          (d) [The moderate income housing] A specified county's report shall be in a form:
1048          (i) approved by the division; and

1049          (ii) made available by the division on or before [July] May 1 of the year in which the
1050     report is required.
1051          [(3)] (4) Within 90 days after the day on which the division receives a specified
1052     county's [moderate income housing] report, the division shall:
1053          (a) post the report on the division's website;
1054          (b) send a copy of the report to the Department of Transportation, the Governor's
1055     Office of Planning and Budget, the association of governments in which the specified county is
1056     located, and, if the unincorporated area of the specified county is located within the boundaries
1057     of a metropolitan planning organization, the appropriate metropolitan planning organization;
1058     and
1059          (c) subject to Subsection [(4)] (5), review the report to determine compliance with
1060     [Subsection (2)] this section.
1061          [(4)] (5) (a) [The report described in Subsection (2)(b) complies with Subsection (2) if]
1062     An initial report does not comply with this section unless the report:
1063          (i) includes the information required under Subsection [(2)(b)] (2)(c);
1064          (ii) subject to Subsection (5)(c), demonstrates to the division that the specified county
1065     made plans to implement three or more moderate income housing strategies; and
1066          (iii) is in a form approved by the division.
1067          (b) [The report described in Subsection (2)(c) complies with Subsection (2) if] A
1068     subsequent progress report does not comply with this section unless the report:
1069          [(i) includes the information required under Subsection (2)(c);]
1070          [(ii)] (i) subject to Subsection (5)(c), demonstrates to the division that the specified
1071     county made plans to implement three or more moderate income housing strategies;
1072          [(iii)] (ii) is in a form approved by the division; and
1073          [(iv)] (iii) provides sufficient information for the division to:
1074          (A) assess the specified county's progress in implementing the moderate income
1075     housing strategies;
1076          (B) monitor compliance with the specified county's implementation plan;
1077          (C) identify a clear correlation between the specified county's land use decisions and
1078     efforts to implement the moderate income housing strategies; [and]
1079          (D) identify how the market has responded to the specified county's selected moderate

1080     income housing strategies[.]; and
1081          (E) identify any barriers encountered by the specified county in implementing the
1082     selected moderate income housing strategies.
1083          (c) (i) This Subsection (5)(c) applies to a specified county that has created a small
1084     public transit district, as defined in Section 17B-2a-802, on or before January 1, 2022.
1085          (ii) In addition to the requirements of Subsections (5)(a) and (b), a report for a
1086     specified county described in Subsection (5)(c)(i) does not comply with this section unless the
1087     report demonstrates to the division that the specified county:
1088          (A) made plans to implement the moderate income housing strategy described in
1089     Subsection 17-27a-403(2)(b)(ii)(Q); and
1090          (B) is in compliance with Subsection 63N-3-603(8).
1091          [(5)] (6) (a) A specified county qualifies for priority consideration under this
1092     Subsection [(5)] (6) if the specified county's [moderate income housing] report:
1093          (i) complies with [Subsection (2)] this section; and
1094          (ii) demonstrates to the division that the specified county made plans to implement five
1095     or more moderate income housing strategies.
1096          (b) The [following apply to] Transportation Commission may, in accordance with
1097     Subsection 72-1-304(3)(c), give priority consideration to transportation projects located within
1098     the unincorporated areas of a specified county described in Subsection [(5)(a) during the fiscal
1099     year immediately following the fiscal year in which the report is required:] (6)(a) until the
1100     Department of Transportation receives notice from the division under Subsection (6)(e).
1101          [(i) the Transportation Commission may give priority consideration to transportation
1102     projects located within the unincorporated areas of the specified county in accordance with
1103     Subsection 72-1-304(3)(c); and]
1104          [(ii) the Governor's Office of Planning and Budget may give priority consideration for
1105     awarding financial grants to the specified county under the COVID-19 Local Assistance
1106     Matching Grant Program in accordance with Subsection 63J-4-802(6).]
1107          (c) Upon determining that a specified county qualifies for priority consideration under
1108     this Subsection [(5)] (6), the division shall send a notice of prioritization to the legislative body
1109     of the specified county, the Department of Transportation, and the Governor's Office of
1110     Planning and Budget.

1111          (d) The notice described in Subsection [(5)(c)] (6)(c) shall:
1112          (i) name the specified county that qualifies for priority consideration;
1113          (ii) describe the funds or projects for which the specified county qualifies to receive
1114     priority consideration; and
1115          [(iii) specify the fiscal year during which the specified county qualifies for priority
1116     consideration; and]
1117          [(iv)] (iii) state the basis for the division's determination that the specified county
1118     qualifies for priority consideration.
1119          (e) The division shall notify the legislative body of a specified county and the
1120     Department of Transportation in writing if the division determines that the specified county no
1121     longer qualifies for priority consideration under this Subsection (6).
1122          [(6)] (7) (a) If the division, after reviewing a specified county's [moderate income
1123     housing] report, determines that the report does not comply with [Subsection (2)] this section,
1124     the division shall send a notice of noncompliance to the legislative body of the specified
1125     county.
1126          (b) A specified county that receives a notice of noncompliance may:
1127          (i) cure each deficiency in the report within 90 days after the day on which the notice of
1128     noncompliance is sent; or
1129          (ii) request an appeal of the division's determination of noncompliance within 10 days
1130     after the day on which the notice of noncompliance is sent.
1131          [(b)] (c) The notice described in Subsection [(6)(a)] (7)(a) shall:
1132          (i) describe each deficiency in the report and the actions needed to cure each
1133     deficiency;
1134          (ii) state that the specified county has an opportunity to [cure the deficiencies]:
1135          (A) submit to the division a corrected report that cures each deficiency in the report
1136     within 90 days after the day on which the notice of noncompliance is sent; [and] or
1137          (B) submit to the division a request for an appeal of the division's determination of
1138     noncompliance within 10 days after the day on which the notice of noncompliance is sent; and
1139          (iii) state that failure to [cure the deficiencies within 90 days after the day on which the
1140     notice is sent] take action under Subsection (7)(c)(ii) will result in the specified county's
1141     ineligibility for funds under Subsection [(7)] (9).

1142          (d) For purposes of curing the deficiencies in a report under this Subsection (7), if the
1143     action needed to cure the deficiency as described by the division requires the specified county
1144     to make a legislative change, the specified county may cure the deficiency by making that
1145     legislative change within the 90-day cure period.
1146          (e) (i) If a specified county submits to the division a corrected report in accordance
1147     with Subsection (7)(b)(i), and the division determines that the corrected report does not comply
1148     with this section, the division shall send a second notice of noncompliance to the legislative
1149     body of the specified county.
1150          (ii) A specified county that receives a second notice of noncompliance may request an
1151     appeal of the division's determination of noncompliance within 10 days after the day on which
1152     the second notice of noncompliance is sent.
1153          (iii) The notice described in Subsection (7)(e)(i) shall:
1154          (A) state that the specified county has an opportunity to submit to the division a request
1155     for an appeal of the division's determination of noncompliance within 10 days after the day on
1156     which the second notice of noncompliance is sent; and
1157          (B) state that failure to take action under Subsection (7)(e)(iii)(A) will result in the
1158     specified county's ineligibility for funds under Subsection (9).
1159          (8) (a) A specified county that receives a notice of noncompliance under Subsection
1160     (7)(a) or (7)(e)(i) may request an appeal of the division's determination of noncompliance
1161     within 10 days after the day on which the notice of noncompliance is sent.
1162          (b) Within 90 days after the day on which the division receives a request for an appeal,
1163     an appeal board consisting of the following three members shall review and issue a written
1164     decision on the appeal:
1165          (i) one individual appointed by the Utah Association of Counties;
1166          (ii) one individual appointed by the Utah Homebuilders Association; and
1167          (iii) one individual appointed by the presiding member of the association of
1168     governments, established pursuant to an interlocal agreement under Title 11, Chapter 13,
1169     Interlocal Cooperation Act, of which the specified county is a member.
1170          (c) The written decision of the appeal board shall either uphold or reverse the division's
1171     determination of noncompliance.
1172          (d) The appeal board's written decision on the appeal is final.

1173          [(7)] (9) (a) A specified county is ineligible for funds under this Subsection [(7) if the
1174     specified county] (9) if:
1175          (i) the specified county fails to submit a [moderate income housing] report to the
1176     division; [or]
1177          (ii) [fails to cure the deficiencies in the specified county's moderate income housing
1178     report] after submitting a report to the division, the division determines that the report does not
1179     comply with this section and the specified county fails to:
1180          (A) cure each deficiency in the report within 90 days after the day on which the
1181     [division sent to the specified county a] notice of noncompliance [under Subsection (6)] is sent;
1182     or
1183          (B) request an appeal of the division's determination of noncompliance within 10 days
1184     after the day on which the notice of noncompliance is sent;
1185          (iii) after submitting to the division a corrected report to cure the deficiencies in a
1186     previously-submitted report, the division determines that the corrected report does not comply
1187     with this section and the specified county fails to request an appeal of the division's
1188     determination of noncompliance within 10 days after the day on which the second notice of
1189     noncompliance is sent; or
1190          (iv) after submitting a request for an appeal under Subsection (8), the appeal board
1191     issues a written decision upholding the division's determination of noncompliance.
1192          (b) The following apply to a specified county described in Subsection [(7)(a) during the
1193     fiscal year immediately following the fiscal year in which the report is required] (9)(a) until the
1194     division provides notice under Subsection (9)(e):
1195          (i) the executive director of the Department of Transportation may not program funds
1196     from the Transportation Investment Fund of 2005, including the Transit Transportation
1197     Investment Fund, to projects located within the unincorporated areas of the specified county in
1198     accordance with Subsection 72-2-124(6); and
1199          (ii) the Governor's Office of Planning and Budget may not award financial grants to the
1200     specified county under the COVID-19 Local Assistance Matching Grant Program in
1201     accordance with Subsection 63J-4-802(7).
1202          (c) Upon determining that a specified county is ineligible for funds under this
1203     Subsection [(7)] (9), the division shall send a notice of ineligibility to the legislative body of

1204     the specified county, the Department of Transportation, and the Governor's Office of Planning
1205     and Budget.
1206          (d) The notice described in Subsection [(7)(c)] (9)(c) shall:
1207          (i) name the specified county that is ineligible for funds;
1208          (ii) describe the funds for which the specified county is ineligible to receive; and
1209          [(iii) specify the fiscal year during which the specified county is ineligible for funds;
1210     and]
1211          [(iv)] (iii) state the basis for the division's determination that the specified county is
1212     ineligible for funds.
1213          (e) The division shall notify the legislative body of a specified county and the
1214     Department of Transportation in writing if the division determines that the provisions of this
1215     Subsection (9) no longer apply to the specified county.
1216          [(8)] (10) In a civil action seeking enforcement or claiming a violation of this section
1217     or of Subsection 17-27a-404(5)(c), a plaintiff may not recover damages but may be awarded
1218     only injunctive or other equitable relief.
1219          Section 7. Section 35A-8-2401 is enacted to read:
1220     
Part 24. Miscellaneous

1221          35A-8-2401. Accounting for expenditures authorized by the Utah Housing
1222     Preservation Fund.
1223          (1) This section applies to funds appropriated by the Legislature to the department for
1224     pass-through to the Utah Housing Preservation Fund.
1225          (2) The department shall include in the annual written report described in Section
1226     35A-1-109 a report accounting for the expenditures authorized by the Utah Housing
1227     Preservation Fund.
1228          Section 8. Section 35A-16-701 is enacted to read:
1229     
Part 7. Housing Support Grant Program

1230          35A-16-701. Housing Support Grant Program created.
1231          (1) There is created the Housing Support Grant Program administered by the office.
1232          (2) Subject to appropriations from the Legislature, the office shall distribute money to
1233     fund one or more projects that:
1234          (a) include affordable housing units for households whose income is no more than 30%

1235     of the area median income for households of the same size in the county or municipality in
1236     which the project is located; and
1237          (b) have been approved by the homelessness council.
1238          (3) The office shall:
1239          (a) administer the grant program, including:
1240          (i) reviewing grant applications and making recommendations to the homelessness
1241     council; and
1242          (ii) distributing grant money to approved grant recipients; and
1243          (b) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
1244     make rules to administer the program, including:
1245          (i) grant application requirements;
1246          (ii) procedures to approve a grant; and
1247          (iii) procedures for distributing money to grant recipients.
1248          (4) When reviewing an application for approval, the homelessness council shall
1249     consider:
1250          (a) an applicant's rental income plan;
1251          (b) proposed case management and service plans for households;
1252          (c) any matching funds proposed by an applicant;
1253          (d) proposed restrictions, including deed restrictions, and the duration of restrictions on
1254     housing units to facilitate long-term assistance to households; and
1255          (e) any other considerations as adopted by the council.
1256          (5) On or before October 1, the coordinator, in cooperation with the homelessness
1257     council, shall submit an annual report electronically to the Social Services Appropriations
1258     Subcommittee that gives a complete account of the office's disbursement of funds under this
1259     section.
1260          Section 9. Section 59-7-607 is amended to read:
1261          59-7-607. Utah low-income housing tax credit.
1262          (1) As used in this section:
1263          (a) "Allocation certificate" means a certificate in a form prescribed by the commission
1264     and issued by the [Utah Housing Corporation] corporation to a housing sponsor that specifies
1265     the aggregate amount of the tax credit awarded under this section to a qualified development

1266     and includes:
1267          (i) the aggregate annual amount of the tax credit awarded that may be claimed by one
1268     or more qualified taxpayers [that have been issued a special low-income housing tax credit
1269     certificate]; and
1270          (ii) the credit period over which the tax credit may be claimed by one or more qualified
1271     taxpayers [that have been issued a special low-income housing tax credit certificate].
1272          (b) "Building" means a qualified low-income building as defined in Section 42(c),
1273     Internal Revenue Code.
1274          (c) "Corporation" means the Utah Housing Corporation created in Section 63H-8-201.
1275          [(c)] (d) ["Credit period" means the "credit period" as] Except as provided in
1276     Subsection (5)(c), "credit period" means the same as that term is defined in Section 42(f)(1),
1277     Internal Revenue Code.
1278          [(d)] (e) [(i)] "Designated reporter" means, as selected by a housing sponsor, the
1279     housing sponsor [itself] or one of the housing sponsor's direct or indirect partners, members, or
1280     shareholders that will provide information to the [Utah Housing Corporation] commission
1281     regarding the [assignment] allocation of tax credits under this section.
1282          [(ii) Before the Utah Housing Corporation may issue an allocation certificate to a
1283     housing sponsor, a housing sponsor shall provide the identity of the housing sponsor's
1284     designated reporter to the Utah Housing Corporation.]
1285          [(iii) Before the Utah Housing Corporation may issue a special low-income housing tax
1286     credit certificate to a qualified taxpayer, a designated reporter shall provide the information
1287     described in Subsection (6) to the Utah Housing Corporation.]
1288          [(e)] (f) "Federal low-income housing tax credit" means the federal tax credit described
1289     in Section 42, Internal Revenue Code.
1290          [(f)] (g) "Housing sponsor" means an entity that owns a qualified development.
1291          (h) "Pass-through entity" means the same as that term is defined in Section
1292     59-10-1402.
1293          (i) (i) Subject to Subsection (1)(i)(ii), "pass-through entity taxpayer" means the same as
1294     that term is defined in Section 59-10-1402.
1295          (ii) The determination of whether a pass-through entity taxpayer is considered a
1296     partner, member, or shareholder of a pass-through entity shall be made in accordance with

1297     applicable state law governing the pass-through entity.
1298          [(g)] (j) "Qualified allocation plan" means a qualified allocation plan adopted by the
1299     [Utah Housing Corporation] corporation in accordance with Section 42(m), Internal Revenue
1300     Code.
1301          [(h)] (k) "Qualified development" means a "qualified low-income housing project":
1302          (i) as defined in Section 42(g)(1), Internal Revenue Code; and
1303          (ii) that is located in the state.
1304          [(i)] (l) (i) "Qualified taxpayer" means a person that:
1305          (A) owns a direct interest or an indirect interest, through one or more pass-through
1306     entities, in a qualified development; and
1307          (B) meets the requirements to claim a tax credit under this section.
1308          (ii) "Qualified taxpayer" includes a pass-through entity taxpayer to which a tax credit
1309     under this section is passed through by a pass-through entity.
1310          [(ii) If a housing sponsor is a partnership, limited liability company, or S corporation, a
1311     "qualified taxpayer" may include any partner, member, or shareholder of the housing sponsor
1312     as determined by the governing documents of the housing sponsor.]
1313          [(j) (i) "Special low-income housing tax credit certificate" means a certificate:]
1314          [(A) in a form prescribed by the commission;]
1315          [(B) that the Utah Housing Corporation issues to a qualified taxpayer for a taxable year
1316     in accordance with this section; and]
1317          [(C) that specifies the amount of the tax credit a qualified taxpayer may claim under
1318     this section.]
1319          [(ii) The Utah Housing Corporation may only issue one or more special low-income
1320     housing tax credit certificates if the aggregate specified amount on all special low-income
1321     housing tax credit certificates issued in relation to a qualified development does not exceed the
1322     aggregate amount of tax credit awarded to the qualified development and issued to a housing
1323     sponsor in an allocation certificate.]
1324          (2) (a) [For taxable years beginning on or after January 1, 1995, a qualified taxpayer
1325     who has been issued a special low-income housing tax credit certificate by the Utah Housing
1326     Corporation may claim] A qualified taxpayer may claim a nonrefundable tax credit under this
1327     section against taxes otherwise due under this chapter, Chapter 8, Gross Receipts Tax on

1328     Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, or Chapter
1329     9, Taxation of Admitted Insurers.
1330          (b) The tax credit shall be in an amount equal to the tax credit amount specified on the
1331     [special low-income housing tax credit] allocation certificate that the [Utah Housing
1332     Corporation] corporation issues to a [qualified taxpayer] housing sponsor under this section.
1333          (c) (i) For a calendar year beginning on or before December 31, 2016, the aggregate
1334     annual tax credit that the [Utah Housing Corporation] corporation may allocate for each year of
1335     the credit period [described in Section 42(f), Internal Revenue Code,] pursuant to this section
1336     and Section 59-10-1010 is an amount equal to the product of:
1337          (A) 12.5 cents; and
1338          (B) the population of Utah.
1339          (ii) For a calendar year beginning on or after January 1, 2017, but beginning on or
1340     before December 31, 2022, the aggregate annual tax credit that the [Utah Housing Corporation]
1341     corporation may allocate for each year of the credit period [described in Section 42(f), Internal
1342     Revenue Code,] pursuant to this section and Section 59-10-1010 is an amount equal to the
1343     product of:
1344          (A) 34.5 cents; and
1345          (B) the population of Utah.
1346          (iii) For a calendar year beginning on or after January 1, 2023, but beginning on or
1347     before December 31, 2032, the aggregate annual tax credit that the corporation may allocate for
1348     each year of the credit period pursuant to this section and Section 59-10-1010 is $10,000,000.
1349          (iv) For a calendar year beginning on or after January 1, 2033, the aggregate annual tax
1350     credit that the corporation may allocate for each year of the credit period pursuant to this
1351     section and Section 59-10-1010 is the amount described in Subsection (2)(c)(ii).
1352          [(iii)] (v) For purposes of this [section] Subsection (2)(c), the population of Utah shall
1353     be determined in accordance with Section 146(j), Internal Revenue Code.
1354          (d) (i) Subject to Subsection (2)(d)(ii), a qualified taxpayer that is a pass-through entity
1355     may allocate a tax credit under this section to one or more of the pass-through entity's
1356     pass-through entity taxpayers in any manner agreed upon, regardless of whether:
1357          (A) the pass-through entity taxpayer is eligible to claim any portion of a federal
1358     low-income housing tax credit for the qualified development;

1359          (B) the allocation of the tax credit has substantial economic effect within the meaning
1360     of Section 704(b), Internal Revenue Code; or
1361          (C) the pass-through entity taxpayer is considered a partner for federal income tax
1362     purposes.
1363          (ii) With respect to a tax year, a qualified taxpayer that is a pass-through entity
1364     taxpayer may claim a tax credit allocated to the qualified taxpayer by a pass-through entity
1365     under Subsection (2)(d)(i) so long as the qualified taxpayer's ownership interest in the
1366     pass-through entity is:
1367          (A) acquired on or before December 31 of the tax year to which the tax credit relates;
1368     and
1369          (B) reflected in the report required in Subsection (6)(b) for the tax year to which the tax
1370     credit relates.
1371          (e) If a qualified taxpayer that is a pass-through entity taxpayer assigns to another
1372     taxpayer the pass-through entity taxpayer's ownership interest in a pass-through entity,
1373     including the pass-through entity taxpayer's interest in the tax credit associated with the
1374     ownership interest, the assignee shall be considered a qualified taxpayer and may claim the tax
1375     credit so long as the assignee's ownership interest in the pass-through entity is:
1376          (i) acquired on or before December 31 of the tax year to which the tax credit relates;
1377     and
1378          (ii) reflected in the report required in Subsection (6)(b) for the tax year to which the tax
1379     credit relates.
1380          (3) (a) The [Utah Housing Corporation] corporation shall determine criteria and
1381     procedures for allocating the tax credit under this section and Section 59-10-1010 and
1382     incorporate the criteria and procedures into the [Utah Housing Corporation's] corporation's
1383     qualified allocation plan.
1384          (b) The [Utah Housing Corporation] corporation shall create the criteria under
1385     Subsection (3)(a) based on:
1386          (i) the number of affordable housing units to be created in Utah for low and moderate
1387     income persons in a qualified development;
1388          (ii) the level of area median income being served by a qualified development;
1389          (iii) the need for the tax credit for the economic feasibility of a qualified development;

1390     and
1391          (iv) the extended period for which a qualified development commits to remain as
1392     affordable housing.
1393          (4) Any housing sponsor may apply to the [Utah Housing Corporation] corporation for
1394     a tax credit allocation under this section.
1395          (5) (a) (i) The [Utah Housing Corporation] corporation shall determine the amount of
1396     the tax credit to allocate to a qualified development in accordance with the qualified allocation
1397     plan [of the Utah Housing Corporation].
1398          (ii) (A) Before the allocation certificate is issued to the housing sponsor, the
1399     corporation shall send to the housing sponsor written notice of the corporation's preliminary
1400     determination of the tax credit amount to be allocated to the qualified development.
1401          (B) The notice described in Subsection (5)(a)(ii)(A) shall specify the corporation's
1402     preliminary determination of the tax credit amount to be allocated to the qualified development
1403     for each year of the credit period and state that allocation of the tax credit is contingent upon
1404     the issuance of an allocation certificate.
1405          [(b)] (iii) [(i) The Utah Housing Corporation] Upon approving a final cost certification
1406     in accordance with the qualified allocation plan, the corporation shall issue an allocation
1407     certificate to [a] the housing sponsor as evidence of the allocation.
1408          [(ii) The allocation certificate under Subsection (5)(b)(i) shall specify the amount of the
1409     tax credit allocated to a qualified development as determined by the Utah Housing
1410     Corporation.]
1411          [(c)] (iv) The amount of the tax credit specified in an allocation certificate may not
1412     exceed 100% of the federal low-income housing tax credit awarded to a qualified development.
1413          (b) (i) Notwithstanding Subsection (5)(a), if a housing sponsor applies to the
1414     corporation for a tax credit under this section and an allocation certificate is not yet issued, a
1415     qualified taxpayer may claim a tax credit based upon the corporation's preliminary
1416     determination of the tax credit amount as stated in the notice under Subsection (5)(a)(ii).
1417          (ii) Upon issuance of the allocation certificate to the housing sponsor, a qualified
1418     taxpayer that claims a tax credit under this Subsection (5)(b) shall file an amended tax return to
1419     adjust the tax credit amount if the amount previously claimed by the qualified taxpayer is
1420     different than the amount specified in the allocation certificate.

1421          (c) The amount of tax credit that may be claimed in the first year of the credit period
1422     may not be reduced as a result of the calculation in Section 42(f)(2), Internal Revenue Code.
1423          (d) On or before January 31 of each year, the corporation shall provide to the
1424     commission in a form prescribed by the commission a report that describes each allocation
1425     certificate that the corporation issued during the previous calendar year.
1426          (6) (a) A housing sponsor shall provide to the commission identification of the housing
1427     sponsor's designated reporter.
1428          (b) [Before the Utah Housing Corporation may issue a special low-income housing tax
1429     credit certificate, a designated reporter shall provide to the Utah Housing Corporation in a form
1430     prescribed by the Utah Housing Corporation] For each tax year in which a tax credit is claimed
1431     under this section, the designated reporter shall provide to the commission in a form prescribed
1432     by the commission:
1433          [(a)] (i) a list of each qualified taxpayer that has been [assigned] allocated a portion of
1434     the tax credit awarded in [an] the allocation certificate for that tax year;
1435          [(b)] (ii) [for each qualified taxpayer described in Subsection (6)(a),] the amount of tax
1436     credit that has been [assigned] allocated to each qualified taxpayer described in Subsection
1437     (6)(b)(i) for that tax year; and
1438          [(c)] (iii) [an aggregate list of the tax credit amount assigned related to a qualified
1439     development demonstrating that the aggregate annual amount of the tax credits assigned does
1440     not exceed the aggregate annual tax credit awarded in the allocation certificate] any other
1441     information, as prescribed by the commission, to demonstrate that the aggregate annual amount
1442     of tax credits allocated to all qualified taxpayers for that tax year does not exceed the aggregate
1443     annual tax credit amount specified in the allocation certificate.
1444          [(7) The Utah Housing Corporation shall provide a special low-income housing tax
1445     credit certificate to a qualified taxpayer if:]
1446          [(a) a designated reporter has provided the information regarding the qualified taxpayer
1447     as described in Subsection (6); and]
1448          [(b) the Utah Housing Corporation has verified that the aggregate tax credit amount
1449     assigned with respect to a qualified development does not exceed the total tax credit awarded
1450     in the allocation certificate.]
1451          [(8)] (7) (a) All elections made by a housing sponsor pursuant to Section 42, Internal

1452     Revenue Code, shall apply to this section.
1453          (b) (i) If a qualified development is required to recapture a portion of any federal
1454     low-income housing tax credit, then each qualified taxpayer that has been allocated a portion of
1455     a tax credit under this section shall also be required to recapture a portion of [any state tax
1456     credits authorized by this section] the tax credit under this section.
1457          (ii) The state recapture amount shall be equal to the percentage of the state tax credit
1458     that equals the proportion the federal recapture amount bears to the original federal low-income
1459     housing tax credit amount subject to recapture.
1460          (iii) The designated reporter shall identify each qualified taxpayer that is required to
1461     recapture a portion of any state tax credit as described in this Subsection [(8)(b).] (7)(b).
1462          [(9)] (8) (a) Any tax credits returned to the [Utah Housing Corporation] corporation in
1463     any year may be reallocated within the same time period as provided in Section 42, Internal
1464     Revenue Code.
1465          (b) Tax credits that are unallocated by the [Utah Housing Corporation] corporation in
1466     any year may be carried over for allocation in subsequent years.
1467          [(10)] (9) (a) If a tax credit is not claimed by a qualified taxpayer in the year in which it
1468     is earned because the tax credit is more than the tax owed by the qualified taxpayer, the tax
1469     credit may be carried back three years or may be carried forward five years as a credit against
1470     the tax.
1471          (b) Carryover tax credits under Subsection [(10)(a)] (9)(a) shall be applied against the
1472     tax:
1473          (i) before the application of the tax credits earned in the current year; and
1474          (ii) on a first-earned first-used basis.
1475          [(11) (a) A qualified taxpayer may assign a special low-income housing tax credit
1476     certificate received under Subsection (7) to another person if the qualified taxpayer provides
1477     written notice to the Utah Housing Corporation, in a form established by the Utah Housing
1478     Corporation, that includes:]
1479          [(i) the qualified taxpayer's written certification or other proof that the qualified
1480     taxpayer irrevocably elects not to claim the tax credit authorized by the special low-income
1481     housing tax credit certificate; and]
1482          [(ii) contact information for the person to whom the special low-income housing tax

1483     credit certificate is to be assigned.]
1484          [(b) If the qualified taxpayer meets the requirements of Subsection (11)(a), the Utah
1485     Housing Corporation shall issue an assigned special low-income housing tax credit certificate
1486     to the person identified by the qualified taxpayer for an amount equal to the qualified taxpayer's
1487     special low-income housing tax credit minus any state recapture amount under Subsection
1488     (8)(b).]
1489          [(c) A person who is assigned a special low-income housing tax credit certificate in
1490     accordance with this Subsection (11) may claim the tax credit as if:]
1491          [(i) the person had met the requirements of this section to claim the tax credit, if the
1492     person files a return under this chapter, Chapter 8, Gross Receipts Tax on Certain Corporations
1493     Not Required to Pay Corporate Franchise or Income Tax Act, or Chapter 9, Taxation of
1494     Admitted Insurers; or]
1495          [(ii) the person had met the requirements of Section 59-10-1010 to claim the tax credit
1496     under Section 59-10-1010, if the person files a return under Chapter 10, Individual Income Tax
1497     Act.]
1498          [(12)] (10) Any tax credit taken in this section may be subject to an annual audit by the
1499     commission.
1500          [(13)] (11) The [Utah Housing Corporation] corporation shall annually provide an
1501     electronic report to the Revenue and Taxation Interim Committee [which shall include at least]
1502     that includes:
1503          (a) the purpose and effectiveness of the tax credits; [and]
1504          (b) any recommendations for legislative changes to the aggregate tax credit amount that
1505     the corporation is authorized to allocate each year under Subsection (2)(c); and
1506          [(b)] (c) the benefits of the tax credits to the state.
1507          [(14)] (12) The commission may, in consultation with the [Utah Housing Corporation]
1508     corporation, make rules in accordance with Title 63G, Chapter 3, Utah Administrative
1509     Rulemaking Act, to implement this section.
1510          (13) (a) Beginning in 2026, and every three years thereafter, the Revenue and Taxation
1511     Interim Committee shall conduct a review of the aggregate tax credit amount that the
1512     corporation is authorized to allocate and has allocated each year under Subsection (2)(c).
1513          (b) In a review under this Subsection (13), the Revenue and Taxation Interim

1514     Committee shall:
1515          (i) study any recommendations provided by the corporation under Subsection (11)(b);
1516     and
1517          (ii) if the Revenue and Taxation Interim Committee decides to recommend legislative
1518     action to the Legislature, prepare legislation for consideration by the Legislature in the next
1519     general session.
1520          Section 10. Section 59-9-108 is amended to read:
1521          59-9-108. Utah low-income housing tax credit.
1522          (1) As used in this section[:], "qualified taxpayer" means:
1523          (a) for a person claiming a tax credit under Section 59-7-607, the same as that term is
1524     defined in Section 59-7-607; or
1525          (b) for a person claiming a tax credit under Section 59-10-1010, the same as that term
1526     is defined in Section 59-10-1010.
1527          [(a) "Qualified taxpayer" means the same as that term is defined in Section 59-7-607.]
1528          [(b) "Special low-income housing tax credit certificate" means the same as that term is
1529     defined in Section 59-7-607.]
1530          (2) A person may claim a nonrefundable tax credit against a tax liability under this
1531     section if:
1532          (a) the person is a qualified taxpayer who has been issued [a special low-income
1533     housing tax credit] an allocation certificate by the Utah Housing Corporation under Section
1534     59-7-607 or 59-10-1010, and the qualified taxpayer does not claim the tax credit under [Title
1535     59, Chapter 7, Corporate Franchise and Income Taxes, Title 59, Chapter 8, Gross Receipts Tax
1536     on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, or under
1537     Title 59, Chapter 10, Individual Income Tax Act] Chapter 7, Corporate Franchise and Income
1538     Taxes, Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate
1539     Franchise or Income Tax Act, or Chapter 10, Individual Income Tax Act; or
1540          (b) the person has been [assigned a special] allocated a low-income housing tax credit
1541     in accordance with [Subsection 59-7-607(11) or Subsection 59-10-1010(11)] Section 59-7-607
1542     or 59-10-1010, and the person does not claim the tax credit under [Title 59, Chapter 7,
1543     Corporate Franchise and Income Taxes, Title 59, Chapter 8, Gross Receipts Tax on Certain
1544     Corporations Not Required to Pay Corporate Franchise or Income Tax Act, or under Title 59,

1545     Chapter 10, Individual Income Tax Act] Chapter 7, Corporate Franchise and Income Taxes,
1546     Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate
1547     Franchise or Income Tax Act, or Chapter 10, Individual Income Tax Act.
1548          (3) (a) If a tax credit is not claimed by a qualified taxpayer or by a person who has been
1549     [assigned a special] allocated a low-income housing tax credit in the year in which the credit is
1550     earned because the tax credit is more than the tax liability owed, the tax credit may be carried
1551     back three years or may be carried forward five years as a credit against the tax liability.
1552          (b) Carryover tax credits under Subsection (3)(a) shall be applied against tax liability:
1553          (i) before the application of tax credits earned in the current year; and
1554          (ii) on a first-earned, first-used basis.
1555          (4) The commission may, in consultation with the Utah Housing Corporation, make
1556     rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to
1557     implement this section.
1558          Section 11. Section 59-10-1010 is amended to read:
1559          59-10-1010. Utah low-income housing tax credit.
1560          (1) As used in this section:
1561          (a) "Allocation certificate" means a certificate in a form prescribed by the commission
1562     and issued by the [Utah Housing Corporation] corporation to a housing sponsor that specifies
1563     the aggregate amount of the tax credit awarded under this section to a qualified development
1564     and includes:
1565          (i) the aggregate annual amount of the tax credit awarded that may be claimed by one
1566     or more qualified taxpayers [that have been issued a special low-income housing tax credit
1567     certificate]; and
1568          (ii) the credit period over which the tax credit may be claimed by one or more qualified
1569     taxpayers [that have been issued a special low-income housing tax credit certificate].
1570          (b) "Building" means a qualified low-income building as defined in Section 42(c),
1571     Internal Revenue Code.
1572          (c) "Corporation" means the Utah Housing Corporation created in Section 63H-8-201.
1573          [(c)] (d) ["Credit period" means the "credit period" as] Except as provided in
1574     Subsection (5)(c), "credit period" means the same as that term is defined in Section 42(f)(1),
1575     Internal Revenue Code.

1576          [(d)] (e) [(i)] "Designated reporter" means, as selected by a housing sponsor, the
1577     housing sponsor [itself] or one of the housing sponsor's direct or indirect partners, members, or
1578     shareholders that will provide information to the [Utah Housing Corporation] commission
1579     regarding the [assignment] allocation of tax credits under this section.
1580          [(ii) Before the Utah Housing Corporation may issue an allocation certificate to a
1581     housing sponsor, a housing sponsor shall provide the identity of the housing sponsor's
1582     designated reporter to the Utah Housing Corporation.]
1583          [(iii) Before the Utah Housing Corporation may issue a special low-income housing tax
1584     credit certificate to a qualified taxpayer, a designated reporter shall provide the information
1585     described in Subsection (6) to the Utah Housing Corporation.]
1586          [(e)] (f) "Federal low-income housing credit" means the federal low-income housing
1587     credit described in Section 42, Internal Revenue Code.
1588          [(f)] (g) "Housing sponsor" means an entity that owns a qualified development.
1589          (h) "Pass-through entity" means the same as that term is defined in Section
1590     59-10-1402.
1591          (i) (i) Subject to Subsection (1)(i)(ii), "pass-through entity taxpayer" means the same as
1592     that term is defined in Section 59-10-1402.
1593          (ii) The determination of whether a pass-through entity taxpayer is considered a
1594     partner, member, or shareholder of a pass-through entity shall be made in accordance with
1595     applicable state law governing the pass-through entity.
1596          [(g)] (j) "Qualified allocation plan" means a qualified allocation plan adopted by the
1597     [Utah Housing Corporation] corporation in accordance with Section 42(m), Internal Revenue
1598     Code.
1599          [(h)] (k) "Qualified development" means a "qualified low-income housing project":
1600          (i) as defined in Section 42(g)(1), Internal Revenue Code; and
1601          (ii) that is located in the state.
1602          [(i)] (l) (i) "Qualified taxpayer" means a claimant, estate, or trust that:
1603          (A) owns a direct or indirect interest, through one or more pass-through entities, in a
1604     qualified development; and
1605          (B) meets the requirements to claim a tax credit under this section.
1606          (ii) "Qualified taxpayer" includes a pass-through entity taxpayer to which a tax credit

1607     under this section is passed through by a pass-through entity.
1608          [(ii) If a housing sponsor is a partnership, limited liability company, or S corporation, a
1609     "qualified taxpayer" may include any partner, member, or shareholder of the housing sponsor
1610     as determined by the governing documents of the housing sponsor.]
1611          [(j) (i) "Special low-income housing tax credit certificate" means a certificate:]
1612          [(A) in a form prescribed by the commission;]
1613          [(B) that the Utah Housing Corporation issues to a qualified taxpayer for a taxable year
1614     in accordance with this section; and]
1615          [(C) that specifies the amount of the tax credit a qualified taxpayer may claim under
1616     this section.]
1617          [(ii) The Utah Housing Corporation may only issue one or more special low-income
1618     housing tax credit certificates if the aggregate specified amount on all special low-income
1619     housing tax credit certificates issued in relation to a qualified development does not exceed the
1620     aggregate amount of tax credit awarded to a qualified development and issued to a housing
1621     sponsor in an allocation certificate.]
1622          (2) (a) [For taxable years beginning on or after January 1, 1995, a qualified taxpayer
1623     who has been issued a special low-income housing tax credit certificate by the Utah Housing
1624     Corporation] A qualified taxpayer may claim a nonrefundable tax credit under this section
1625     against taxes otherwise due under this chapter.
1626          (b) The tax credit shall be in an amount equal to the tax credit amount specified on the
1627     [special low-income housing tax credit] allocation certificate that the [Utah Housing
1628     Corporation] corporation issues to a [qualified taxpayer] housing sponsor under this section.
1629          (c) (i) For a calendar year beginning on or before December 31, 2016, the aggregate
1630     annual tax credit that the [Utah Housing Corporation] corporation may allocate for each year of
1631     the credit period [described in Section 42(f), Internal Revenue Code,] pursuant to this section
1632     and Section 59-7-607 is an amount equal to the product of:
1633          (A) 12.5 cents; and
1634          (B) the population of Utah.
1635          (ii) For a calendar year beginning on or after January 1, 2017, but beginning on or
1636     before December 31, 2022, the aggregate annual tax credit that the [Utah Housing Corporation]
1637     corporation may allocate for each year of the credit period [described in Section 42(f), Internal

1638     Revenue Code,] pursuant to this section and Section 59-7-607 is an amount equal to the
1639     product of:
1640          (A) 34.5 cents; and
1641          (B) the population of Utah.
1642          (iii) For a calendar year beginning on or after January 1, 2023, but beginning on or
1643     before December 31, 2032, the aggregate annual tax credit that the corporation may allocate for
1644     each year of the credit period pursuant to this section and Section 59-7-607 is $10,000,000.
1645          (iv) For a calendar year beginning on or after January 1, 2033, the aggregate annual tax
1646     credit that the corporation may allocate for each year of the credit period pursuant to this
1647     section and Section 59-7-607 is the amount described in Subsection (2)(c)(ii).
1648          [(iii)] (v) For purposes of this [section] Subsection (2)(c), the population of Utah shall
1649     be determined in accordance with Section 146(j), Internal Revenue Code.
1650          (d) (i) Subject to Subsection (2)(d)(ii), a qualified taxpayer that is a pass-through entity
1651     may allocate a tax credit under this section to one or more of the pass-through entity's
1652     pass-through entity taxpayers in any manner agreed upon, regardless of whether:
1653          (A) the pass-through entity taxpayer is eligible to claim any portion of a federal
1654     low-income housing tax credit for the qualified development;
1655          (B) the allocation of the tax credit has substantial economic effect within the meaning
1656     of Section 704(b), Internal Revenue Code; or
1657          (C) the pass-through entity taxpayer is considered a partner for federal income tax
1658     purposes.
1659          (ii) With respect to a tax year, a qualified taxpayer that is a pass-through entity
1660     taxpayer may claim a tax credit allocated to the qualified taxpayer by a pass-through entity
1661     under Subsection (2)(d)(i) so long as the qualified taxpayer's ownership interest in the
1662     pass-through entity is:
1663          (A) acquired on or before December 31 of the tax year to which the tax credit relates;
1664     and
1665          (B) reflected in the report required in Subsection (6)(b) for the tax year to which the tax
1666     credit relates.
1667          (e) If a qualified taxpayer that is a pass-through entity taxpayer assigns to another
1668     taxpayer the pass-through entity taxpayer's ownership interest in a pass-through entity,

1669     including the pass-through entity taxpayer's interest in the tax credit associated with the
1670     ownership interest, the assignee shall be considered a qualified taxpayer and may claim the tax
1671     credit so long as the assignee's ownership interest in the pass-through entity is:
1672          (i) acquired on or before December 31 of the tax year to which the tax credit relates;
1673     and
1674          (ii) reflected in the report required in Subsection (6)(b) for the tax year to which the tax
1675     credit relates.
1676          (3) (a) The [Utah Housing Corporation] corporation shall determine criteria and
1677     procedures for allocating the tax credit under this section and Section 59-7-607 and incorporate
1678     the criteria and procedures into the [Utah Housing Corporation's] corporation's qualified
1679     allocation plan.
1680          (b) The [Utah Housing Corporation] corporation shall create the criteria under
1681     Subsection (3)(a) based on:
1682          (i) the number of affordable housing units to be created in Utah for low and moderate
1683     income persons in a qualified development;
1684          (ii) the level of area median income being served by a qualified development;
1685          (iii) the need for the tax credit for the economic feasibility of a qualified development;
1686     and
1687          (iv) the extended period for which a qualified development commits to remain as
1688     affordable housing.
1689          (4) Any housing sponsor may apply to the [Utah Housing Corporation] corporation for
1690     a tax credit allocation under this section.
1691          (5) (a) (i) The [Utah Housing Corporation] corporation shall determine the amount of
1692     the tax credit to allocate to a qualified development in accordance with the qualified allocation
1693     plan [of the Utah Housing Corporation].
1694          (ii) (A) Before the allocation certificate is issued to the housing sponsor, the
1695     corporation shall send to the housing sponsor written notice of the corporation's preliminary
1696     determination of the tax credit amount to be allocated to the qualified development.
1697          (B) The notice described in Subsection (5)(a)(ii)(A) shall specify the corporation's
1698     preliminary determination of the tax credit amount to be allocated to the qualified development
1699     for each year of the credit period and state that allocation of the tax credit is contingent upon

1700     the issuance of an allocation certificate.
1701          [(b)] (iii) [(i) The Utah Housing Corporation] Upon approving a final cost certification
1702     in accordance with the qualified allocation plan, the corporation shall issue an allocation
1703     certificate to [a] the housing sponsor as evidence of the allocation.
1704          [(ii) The allocation certificate under Subsection (5)(b)(i) shall specify the amount of the
1705     tax credit allocated to a qualified development as determined by the Utah Housing
1706     Corporation.]
1707          [(c)] (iv) The amount of the tax credit specified in an allocation certificate may not
1708     exceed 100% of the federal low-income housing credit awarded to a qualified development.
1709          (b) (i) Notwithstanding Subsection (5)(a), if a housing sponsor applies to the
1710     corporation for a tax credit under this section and an allocation certificate is not yet issued, a
1711     qualified taxpayer may claim a tax credit based upon the corporation's preliminary
1712     determination of the tax credit amount as stated in the notice under Subsection (5)(a)(ii).
1713          (ii) Upon issuance of the allocation certificate to the housing sponsor, a qualified
1714     taxpayer that claims a tax credit under this Subsection (5)(b) shall file an amended tax return to
1715     adjust the tax credit amount if the amount previously claimed by the qualified taxpayer is
1716     different than the amount specified in the allocation certificate.
1717          (c) The amount of tax credit that may be claimed in the first year of the credit period
1718     may not be reduced as a result of the calculation in Section 42(f)(2), Internal Revenue Code.
1719          (d) On or before January 31 of each year, the corporation shall provide to the
1720     commission in a form prescribed by the commission a report that describes each allocation
1721     certificate that the corporation issued during the previous calendar year.
1722          (6) (a) A housing sponsor shall provide to the commission identification of the housing
1723     sponsor's designated reporter.
1724          (b) [Before the Utah Housing Corporation may issue a special low-income housing tax
1725     credit certificate, a designated reporter shall provide to the Utah Housing Corporation in a form
1726     prescribed by the Utah Housing Corporation] For each tax year in which a tax credit is claimed
1727     under this section, the designated reporter shall provide to the commission in a form prescribed
1728     by the commission:
1729          [(a)] (i) a list of each qualified taxpayer that has been [assigned] allocated a portion of
1730     the tax credit awarded in [an] the allocation certificate for that tax year;

1731          [(b)] (ii) [for each qualified taxpayer described in Subsection (6)(a),] the amount of tax
1732     credit that has been [assigned] allocated to each qualified taxpayer described in Subsection
1733     (6)(b)(i) for that tax year; and
1734          [(c)] (iii) [an aggregate list of the tax credit amount assigned related to a qualified
1735     development demonstrating that the aggregate annual amount of the tax credits assigned does
1736     not exceed the aggregate annual tax credit awarded in the allocation certificate] any other
1737     information, as prescribed by the commission, to demonstrate that the aggregate annual amount
1738     of tax credits allocated to all qualified taxpayers for that tax year does not exceed the aggregate
1739     annual tax credit amount specified in the allocation certificate.
1740          [(7) The Utah Housing Corporation shall provide a special low-income housing tax
1741     credit certificate to a qualified taxpayer if:]
1742          [(a) a designated reporter has provided the information regarding the qualified taxpayer
1743     as described in Subsection (6); and]
1744          [(b) the Utah Housing Corporation has verified that the aggregate tax credit amount
1745     assigned with respect to a qualified development does not exceed the total tax credit awarded
1746     in the allocation certificate.]
1747          [(8)] (7) (a) All elections made by a housing sponsor pursuant to Section 42, Internal
1748     Revenue Code, shall apply to this section.
1749          (b) (i) If a qualified taxpayer is required to recapture a portion of any federal
1750     low-income housing credit, the qualified taxpayer that has been allocated a portion of a tax
1751     credit under this section shall also be required to recapture a portion of [any state tax credits
1752     authorized by this section] the tax credit under this section.
1753          (ii) The state recapture amount shall be equal to the percentage of the state tax credit
1754     that equals the proportion the federal recapture amount bears to the original federal low-income
1755     housing credit amount subject to recapture.
1756          (iii) The designated reporter shall identify each qualified taxpayer that is required to
1757     recapture a portion of any state tax credits as described in this Subsection [(8)(b)] (7)(b).
1758          [(9)] (8) (a) Any tax credits returned to the [Utah Housing Corporation] corporation in
1759     any year may be reallocated within the same time period as provided in Section 42, Internal
1760     Revenue Code.
1761          (b) Tax credits that are unallocated by the [Utah Housing Corporation] corporation in

1762     any year may be carried over for allocation in subsequent years.
1763          [(10)] (9) (a) If a tax credit is not claimed by a qualified taxpayer in the year in which it
1764     is earned because the tax credit is more than the tax owed by the qualified taxpayer, the tax
1765     credit may be carried back three years or may be carried forward five years as a credit against
1766     the tax.
1767          (b) Carryover tax credits under Subsection [(10)(a)] (9)(a) shall be applied against the
1768     tax:
1769          (i) before the application of the tax credits earned in the current year; and
1770          (ii) on a first-earned first-used basis.
1771          [(11) (a) A qualified taxpayer may assign a special low-income housing tax credit
1772     certificate received under Subsection (7) to another person if the qualified taxpayer provides
1773     written notice to the Utah Housing Corporation, in a form established by the Utah Housing
1774     Corporation, that includes:]
1775          [(i) the qualified taxpayer's written certification or other proof that the qualified
1776     taxpayer irrevocably elects not to claim the tax credit authorized by the special low-income
1777     housing tax credit certificate; and]
1778          [(ii) contact information for the person to whom the special low-income housing tax
1779     credit certificate is to be assigned.]
1780          [(b) If the qualified taxpayer meets the requirements of Subsection (11)(a), the Utah
1781     Housing Corporation shall issue an assigned special low-income housing tax credit certificate
1782     to the person identified by the qualified taxpayer for an amount equal to the qualified taxpayer's
1783     special low-income housing tax credit minus any state recapture amount under Subsection
1784     (8)(b).]
1785          [(c) A person who is assigned a special low-income housing tax credit certificate in
1786     accordance with this Subsection (11) may claim the tax credit as if:]
1787          [(i) the person had met the requirements of this section to claim the tax credit, if the
1788     person files a return under this chapter; or]
1789          [(ii) the person had met the requirements of Section 59-7-607 to claim the tax credit
1790     under Section 59-7-607, if the person files a return under Chapter 7, Corporate Franchise and
1791     Income Taxes, Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay
1792     Corporate Franchise or Income Tax Act, or Chapter 9, Taxation of Admitted Insurers.]

1793          [(12)] (10) Any tax credit taken in this section may be subject to an annual audit by the
1794     commission.
1795          [(13)] (11) The [Utah Housing Corporation] corporation shall annually provide an
1796     electronic report to the Revenue and Taxation Interim Committee [which shall include at least]
1797     that includes:
1798          (a) the purpose and effectiveness of the tax credits; [and]
1799          (b) any recommendations for legislative changes to the aggregate tax credit amount that
1800     the corporation is authorized to allocate each year under Subsection (2)(c); and
1801          [(b)] (c) the benefits of the tax credits to the state.
1802          [(14)] (12) The commission may, in consultation with the [Utah Housing Corporation]
1803     corporation, promulgate rules to implement this section.
1804          (13) (a) Beginning in 2026, and every three years thereafter, the Revenue and Taxation
1805     Interim Committee shall conduct a review of the aggregate tax credit amount that the
1806     corporation is authorized to allocate and has allocated each year under Subsection (2)(c).
1807          (b) In a review under this Subsection (13), the Revenue and Taxation Interim
1808     Committee shall:
1809          (i) study any recommendations provided by the corporation under Subsection (11)(b);
1810     and
1811          (ii) if the Revenue and Taxation Interim Committee decides to recommend legislative
1812     action to the Legislature, prepare legislation for consideration by the Legislature in the next
1813     general session.
1814          Section 12. Section 63J-4-802 is amended to read:
1815          63J-4-802. Creation of COVID-19 Local Assistance Matching Grant Program --
1816     Eligibility -- Duties of the office.
1817          (1) There is established a grant program known as COVID-19 Local Assistance
1818     Matching Grant Program that is administered by the office.
1819          (2) The office shall award financial grants to local governments that meet the
1820     qualifications described in Subsection (3) to provide support for:
1821          (a) projects or services that address the economic impacts of the COVID-19 emergency
1822     on housing insecurity, lack of affordable housing, or homelessness;
1823          (b) costs incurred in addressing public health challenges resulting from the COVID-19

1824     emergency;
1825          (c) necessary investments in water and sewer infrastructure; or
1826          (d) any other purpose authorized under the American Rescue Plan Act.
1827          (3) To be eligible for a grant under this part, a local government shall:
1828          (a) provide matching funds in an amount determined by the office; and
1829          (b) certify that the local government will spend grant funds:
1830          (i) on a purpose described in Subsection (2);
1831          (ii) within the time period determined by the office; and
1832          (iii) in accordance with the American Rescue Plan Act.
1833          (4) As soon as is practicable, but on or before September 15, 2021, the office shall,
1834     with recommendations from the review committee, establish:
1835          (a) procedures for applying for and awarding grants under this part, using an online
1836     grants management system that:
1837          (i) manages each grant throughout the duration of the grant;
1838          (ii) allows for:
1839          (A) online submission of grant applications; and
1840          (B) auditing and reporting for a local government that receives grant funds; and
1841          (iii) generates reports containing information about each grant;
1842          (b) criteria for awarding grants; and
1843          (c) reporting requirements for grant recipients.
1844          (5) Subject to appropriation, the office shall award grant funds on a competitive basis
1845     until December 31, 2024.
1846          [(6) If the office receives a notice of prioritization for a municipality as described in
1847     Subsection 10-9a-408(5), or a notice of prioritization for a county as described in Subsection
1848     17-27a-408(5), the office may prioritize the awarding of a financial grant under this section to
1849     the municipality or county during the fiscal year specified in the notice.]
1850          [(7) If the office receives a notice of ineligibility for a municipality as described in
1851     Subsection 10-9a-408(7), or a notice of ineligibility for a county as described in Subsection
1852     17-27a-408(7), the office may not award a financial grant under this section to the municipality
1853     or county during the fiscal year specified in the notice.]
1854          [(8)] (6) Before November 30 of each year, ending November 30, 2025, the office shall

1855     submit a report to the Executive Appropriations Committee that includes:
1856          (a) a summary of the procedures, criteria, and requirements established under
1857     Subsection (4);
1858          (b) a summary of the recommendations of the review committee under Section
1859     63J-4-803;
1860          (c) the number of applications submitted under the grant program during the previous
1861     year;
1862          (d) the number of grants awarded under the grant program during the previous year;
1863          (e) the aggregate amount of grant funds awarded under the grant program during the
1864     previous year; and
1865          (f) any other information the office considers relevant to evaluating the success of the
1866     grant program.
1867          [(9)] (7) The office may use funds appropriated by the Legislature for the grant
1868     program to pay for administrative costs.
1869          Section 13. Section 72-1-304 is amended to read:
1870          72-1-304. Written project prioritization process for new transportation capacity
1871     projects -- Rulemaking.
1872          (1) (a) The Transportation Commission, in consultation with the department and the
1873     metropolitan planning organizations as defined in Section 72-1-208.5, shall develop a written
1874     prioritization process for the prioritization of:
1875          (i) new transportation capacity projects that are or will be part of the state highway
1876     system under Chapter 4, Part 1, State Highways;
1877          (ii) paved pedestrian or paved nonmotorized transportation projects that:
1878          (A) mitigate traffic congestion on the state highway system; and
1879          (B) are part of an active transportation plan approved by the department;
1880          (iii) public transit projects that directly add capacity to the public transit systems within
1881     the state, not including facilities ancillary to the public transit system; and
1882          (iv) pedestrian or nonmotorized transportation projects that provide connection to a
1883     public transit system.
1884          (b) (i) A local government or district may nominate a project for prioritization in
1885     accordance with the process established by the commission in rule.

1886          (ii) If a local government or district nominates a project for prioritization by the
1887     commission, the local government or district shall provide data and evidence to show that:
1888          (A) the project will advance the purposes and goals described in Section 72-1-211;
1889          (B) for a public transit project, the local government or district has an ongoing funding
1890     source for operations and maintenance of the proposed development; and
1891          (C) the local government or district will provide 40% of the costs for the project as
1892     required by Subsection 72-2-124(4)(a)(viii) or 72-2-124(9)(e).
1893          (2) The following shall be included in the written prioritization process under
1894     Subsection (1):
1895          (a) a description of how the strategic initiatives of the department adopted under
1896     Section 72-1-211 are advanced by the written prioritization process;
1897          (b) a definition of the type of projects to which the written prioritization process
1898     applies;
1899          (c) specification of a weighted criteria system that is used to rank proposed projects
1900     and how it will be used to determine which projects will be prioritized;
1901          (d) specification of the data that is necessary to apply the weighted ranking criteria; and
1902          (e) any other provisions the commission considers appropriate, which may include
1903     consideration of:
1904          (i) regional and statewide economic development impacts, including improved local
1905     access to:
1906          (A) employment;
1907          (B) educational facilities;
1908          (C) recreation;
1909          (D) commerce; and
1910          (E) residential areas, including moderate income housing as demonstrated in the local
1911     government's or district's general plan pursuant to Section 10-9a-403 or 17-27a-403;
1912          (ii) the extent to which local land use plans relevant to a project support and
1913     accomplish the strategic initiatives adopted under Section 72-1-211; and
1914          (iii) any matching funds provided by a political subdivision or public transit district in
1915     addition to the 40% required by Subsections 72-2-124(4)(a)(viii) and 72-2-124(9)(e).
1916          (3) (a) When prioritizing a public transit project that increases capacity, the

1917     commission:
1918          (i) may give priority consideration to projects that are part of a transit-oriented
1919     development or transit-supportive development as defined in Section 17B-2a-802; and
1920          (ii) shall give priority consideration to projects that are within the boundaries of a
1921     housing and transit reinvestment zone created pursuant to Title 63N, Chapter 3, Part 6,
1922     Housing and Transit Reinvestment Zone Act.
1923          (b) When prioritizing a transportation project that increases capacity, the commission
1924     may give priority consideration to projects that are:
1925          (i) part of a transportation reinvestment zone created under Section 11-13-227 if:
1926          (A) the state is a participant in the transportation reinvestment zone; or
1927          (B) the commission finds that the transportation reinvestment zone provides a benefit
1928     to the state transportation system; or
1929          (ii) within the boundaries of a housing and transit reinvestment zone created pursuant
1930     to Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act.
1931          (c) If the department receives a notice of prioritization for a municipality as described
1932     in Subsection 10-9a-408(5), or a notice of prioritization for a county as described in Subsection
1933     17-27a-408(5), the commission may[, during the fiscal year specified in the notice,] give
1934     priority consideration to transportation projects that are within the boundaries of the
1935     municipality or the unincorporated areas of the county until the department receives
1936     notification from the Housing and Community Development Division within the Department
1937     of Workforce Services that the municipality or county no longer qualifies for prioritization
1938     under this Subsection (3)(c).
1939          (4) In developing the written prioritization process, the commission:
1940          (a) shall seek and consider public comment by holding public meetings at locations
1941     throughout the state; and
1942          (b) may not consider local matching dollars as provided under Section 72-2-123 unless
1943     the state provides an equal opportunity to raise local matching dollars for state highway
1944     improvements within each county.
1945          (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1946     Transportation Commission, in consultation with the department, shall make rules establishing
1947     the written prioritization process under Subsection (1).

1948          (6) The commission shall submit the proposed rules under this section to a committee
1949     or task force designated by the Legislative Management Committee for review prior to taking
1950     final action on the proposed rules or any proposed amendment to the rules described in
1951     Subsection (5).
1952          Section 14. Section 72-2-124 is amended to read:
1953          72-2-124. Transportation Investment Fund of 2005.
1954          (1) There is created a capital projects fund entitled the Transportation Investment Fund
1955     of 2005.
1956          (2) The fund consists of money generated from the following sources:
1957          (a) any voluntary contributions received for the maintenance, construction,
1958     reconstruction, or renovation of state and federal highways;
1959          (b) appropriations made to the fund by the Legislature;
1960          (c) registration fees designated under Section 41-1a-1201;
1961          (d) the sales and use tax revenues deposited into the fund in accordance with Section
1962     59-12-103; and
1963          (e) revenues transferred to the fund in accordance with Section 72-2-106.
1964          (3) (a) The fund shall earn interest.
1965          (b) All interest earned on fund money shall be deposited into the fund.
1966          (4) (a) Except as provided in Subsection (4)(b), the executive director may only use
1967     fund money to pay:
1968          (i) the costs of maintenance, construction, reconstruction, or renovation to state and
1969     federal highways prioritized by the Transportation Commission through the prioritization
1970     process for new transportation capacity projects adopted under Section 72-1-304;
1971          (ii) the costs of maintenance, construction, reconstruction, or renovation to the highway
1972     projects described in Subsections 63B-18-401(2), (3), and (4);
1973          (iii) principal, interest, and issuance costs of bonds authorized by Section 63B-18-401
1974     minus the costs paid from the County of the First Class Highway Projects Fund in accordance
1975     with Subsection 72-2-121(4)(e);
1976          (iv) for a fiscal year beginning on or after July 1, 2013, to transfer to the 2010 Salt
1977     Lake County Revenue Bond Sinking Fund created by Section 72-2-121.3 the amount certified
1978     by Salt Lake County in accordance with Subsection 72-2-121.3(4)(c) as necessary to pay the

1979     debt service on $30,000,000 of the revenue bonds issued by Salt Lake County;
1980          (v) principal, interest, and issuance costs of bonds authorized by Section 63B-16-101
1981     for projects prioritized in accordance with Section 72-2-125;
1982          (vi) all highway general obligation bonds that are intended to be paid from revenues in
1983     the Centennial Highway Fund created by Section 72-2-118;
1984          (vii) for fiscal year 2015-16 only, to transfer $25,000,000 to the County of the First
1985     Class Highway Projects Fund created in Section 72-2-121 to be used for the purposes described
1986     in Section 72-2-121;
1987          (viii) if a political subdivision provides a contribution equal to or greater than 40% of
1988     the costs needed for construction, reconstruction, or renovation of paved pedestrian or paved
1989     nonmotorized transportation for projects that:
1990          (A) mitigate traffic congestion on the state highway system;
1991          (B) are part of an active transportation plan approved by the department; and
1992          (C) are prioritized by the commission through the prioritization process for new
1993     transportation capacity projects adopted under Section 72-1-304;
1994          (ix) $705,000,000 for the costs of right-of-way acquisition, construction,
1995     reconstruction, or renovation of or improvement to the following projects:
1996          (A) the connector road between Main Street and 1600 North in the city of Vineyard;
1997          (B) Geneva Road from University Parkway to 1800 South;
1998          (C) the SR-97 interchange at 5600 South on I-15;
1999          (D) two lanes on U-111 from Herriman Parkway to 11800 South;
2000          (E) widening I-15 between mileposts 10 and 13 and the interchange at milepost 11;
2001          (F) improvements to 1600 North in Orem from 1200 West to State Street;
2002          (G) widening I-15 between mileposts 6 and 8;
2003          (H) widening 1600 South from Main Street in the city of Spanish Fork to SR-51;
2004          (I) widening US 6 from Sheep Creek to Mill Fork between mileposts 195 and 197 in
2005     Spanish Fork Canyon;
2006          (J) I-15 northbound between mileposts 43 and 56;
2007          (K) a passing lane on SR-132 between mileposts 41.1 and 43.7 between mileposts 43
2008     and 45.1;
2009          (L) east Zion SR-9 improvements;

2010          (M) Toquerville Parkway;
2011          (N) an environmental study on Foothill Boulevard in the city of Saratoga Springs;
2012          (O) using funds allocated in this Subsection (4)(a)(ix), and other sources of funds, for
2013     construction of an interchange on Bangerter Highway at 13400 South; and
2014          (P) an environmental impact study for Kimball Junction in Summit County; and
2015          (x) $28,000,000 as pass-through funds, to be distributed as necessary to pay project
2016     costs based upon a statement of cash flow that the local jurisdiction where the project is located
2017     provides to the department demonstrating the need for money for the project, for the following
2018     projects in the following amounts:
2019          (A) $5,000,000 for Payson Main Street repair and replacement;
2020          (B) $8,000,000 for a Bluffdale 14600 South railroad bypass;
2021          (C) $5,000,000 for improvements to 4700 South in Taylorsville; and
2022          (D) $10,000,000 for improvements to the west side frontage roads adjacent to U.S. 40
2023     between mile markers 7 and 10.
2024          (b) The executive director may use fund money to exchange for an equal or greater
2025     amount of federal transportation funds to be used as provided in Subsection (4)(a).
2026          (5) (a) Except as provided in Subsection (5)(b), if the department receives a notice of
2027     ineligibility for a municipality as described in Subsection 10-9a-408(7), the executive director
2028     may not program fund money to a project prioritized by the commission under Section
2029     72-1-304, including fund money from the Transit Transportation Investment Fund, within the
2030     boundaries of the municipality [during the fiscal year specified in the notice] until the
2031     department receives notification from the Housing and Community Development Division
2032     within the Department of Workforce Services that ineligibility under this Subsection (5) no
2033     longer applies to the municipality.
2034          (b) Within the boundaries of a municipality described in Subsection (5)(a), the
2035     executive director:
2036          (i) may program fund money in accordance with Subsection (4)(a) for a limited-access
2037     facility or interchange connecting limited-access facilities;
2038          (ii) may not program fund money for the construction, reconstruction, or renovation of
2039     an interchange on a limited-access facility;
2040          (iii) may program Transit Transportation Investment Fund money for a

2041     multi-community fixed guideway public transportation project; and
2042          (iv) may not program Transit Transportation Investment Fund money for the
2043     construction, reconstruction, or renovation of a station that is part of a fixed guideway public
2044     transportation project.
2045          (c) Subsections (5)(a) and (b) do not apply to a project programmed by the executive
2046     director before July 1, 2022, for projects prioritized by the commission under Section
2047     72-1-304.
2048          (6) (a) Except as provided in Subsection (6)(b), if the department receives a notice of
2049     ineligibility for a county as described in Subsection 17-27a-408(7), the executive director may
2050     not program fund money to a project prioritized by the commission under Section 72-1-304,
2051     including fund money from the Transit Transportation Investment Fund, within the boundaries
2052     of the unincorporated area of the county [during the fiscal year specified in the notice] until the
2053     department receives notification from the Housing and Community Development Division
2054     within the Department of Workforce Services that ineligibility under this Subsection (6) no
2055     longer applies to the county.
2056          (b) Within the boundaries of the unincorporated area of a county described in
2057     Subsection (6)(a), the executive director:
2058          (i) may program fund money in accordance with Subsection (4)(a) for a limited-access
2059     facility to a project prioritized by the commission under Section 72-1-304;
2060          (ii) may not program fund money for the construction, reconstruction, or renovation of
2061     an interchange on a limited-access facility;
2062          (iii) may program Transit Transportation Investment Fund money for a
2063     multi-community fixed guideway public transportation project; and
2064          (iv) may not program Transit Transportation Investment Fund money for the
2065     construction, reconstruction, or renovation of a station that is part of a fixed guideway public
2066     transportation project.
2067          (c) Subsections (6)(a) and (b) do not apply to a project programmed by the executive
2068     director before July 1, 2022, for projects prioritized by the commission under Section
2069     72-1-304.
2070          (7) (a) Before bonds authorized by Section 63B-18-401 or 63B-27-101 may be issued
2071     in any fiscal year, the department and the commission shall appear before the Executive

2072     Appropriations Committee of the Legislature and present the amount of bond proceeds that the
2073     department needs to provide funding for the projects identified in Subsections 63B-18-401(2),
2074     (3), and (4) or Subsection 63B-27-101(2) for the current or next fiscal year.
2075          (b) The Executive Appropriations Committee of the Legislature shall review and
2076     comment on the amount of bond proceeds needed to fund the projects.
2077          (8) The Division of Finance shall, from money deposited into the fund, transfer the
2078     amount of funds necessary to pay principal, interest, and issuance costs of bonds authorized by
2079     Section 63B-18-401 or 63B-27-101 in the current fiscal year to the appropriate debt service or
2080     sinking fund.
2081          (9) (a) There is created in the Transportation Investment Fund of 2005 the Transit
2082     Transportation Investment Fund.
2083          (b) The fund shall be funded by:
2084          (i) contributions deposited into the fund in accordance with Section 59-12-103;
2085          (ii) appropriations into the account by the Legislature;
2086          (iii) deposits of sales and use tax increment related to a housing and transit
2087     reinvestment zone as described in Section 63N-3-610;
2088          (iv) private contributions; and
2089          (v) donations or grants from public or private entities.
2090          (c) (i) The fund shall earn interest.
2091          (ii) All interest earned on fund money shall be deposited into the fund.
2092          (d) Subject to Subsection (9)(e), the Legislature may appropriate money from the fund:
2093          (i) for public transit capital development of new capacity projects and fixed guideway
2094     capital development projects to be used as prioritized by the commission through the
2095     prioritization process adopted under Section 72-1-304;
2096          (ii) for development of the oversight plan described in Section 72-1-202(5); or
2097          (iii) to the department for oversight of a fixed guideway capital development project
2098     for which the department has responsibility.
2099          (e) (i) The Legislature may only appropriate money from the fund for a public transit
2100     capital development project or pedestrian or nonmotorized transportation project that provides
2101     connection to the public transit system if the public transit district or political subdivision
2102     provides funds of equal to or greater than 40% of the costs needed for the project.

2103          (ii) A public transit district or political subdivision may use money derived from a loan
2104     granted pursuant to Title 72, Chapter 2, Part 2, State Infrastructure Bank Fund, to provide all or
2105     part of the 40% requirement described in Subsection (9)(e)(i) if:
2106          (A) the loan is approved by the commission as required in Title 72, Chapter 2, Part 2,
2107     State Infrastructure Bank Fund; and
2108          (B) the proposed capital project has been prioritized by the commission pursuant to
2109     Section 72-1-303.
2110          (f) Before July 1, 2022, the department and a large public transit district shall enter into
2111     an agreement for a large public transit district to pay the department $5,000,000 per year for 15
2112     years to be used to facilitate the purchase of zero emissions or low emissions rail engines and
2113     trainsets for regional public transit rail systems.
2114          (10) (a) There is created in the Transportation Investment Fund of 2005 the
2115     Cottonwood Canyons Transportation Investment Fund.
2116          (b) The fund shall be funded by:
2117          (i) money deposited into the fund in accordance with Section 59-12-103;
2118          (ii) appropriations into the account by the Legislature;
2119          (iii) private contributions; and
2120          (iv) donations or grants from public or private entities.
2121          (c) (i) The fund shall earn interest.
2122          (ii) All interest earned on fund money shall be deposited into the fund.
2123          (d) The Legislature may appropriate money from the fund for public transit or
2124     transportation projects in the Cottonwood Canyons of Salt Lake County.
2125          Section 15. Appropriation.
2126          The following sums of money are appropriated for the fiscal year beginning July 1,
2127     2023, and ending June 30, 2024. These are additions to amounts previously appropriated for
2128     fiscal year 2024. Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures
2129     Act, the Legislature appropriates the following sums of money from the funds or accounts
2130     indicated for the use and support of the government of the state of Utah.
2131     ITEM 1
2132     To Department of Health and Human Services -- Integrated Health Care Services
2133          From Medicaid Expansion Fund
3,900,000


2134          Schedule of Programs:
2135               Expansion Other Services                         3,900,000
2136          The Legislature intends that the Department of Health and Human Services use the
2137     appropriation under this item to provide housing support services to Medicaid adult expansion
2138     members.
2139          Section 16. Effective date.
2140          (1) Except as provided in Subsection (2), this bill takes effect on May 3, 2023.
2141          (2) If approved by two-thirds of all the members elected to each house, the actions
2142     affecting the following sections take effect upon approval by the governor, or the day following
2143     the constitutional time limit of Utah Constitution, Article VII, Section 8, without the governor's
2144     signature, or in the case of a veto, the date of veto override:
2145          (a) Section 10-9a-401;
2146          (b) Section 10-9a-403;
2147          (c) Section 10-9a-408;
2148          (d) Section 17-27a-401;
2149          (e) Section 17-27a-403; and
2150          (f) Section 17-27a-408.
2151          Section 17. Retrospective operation.
2152          The changes to Sections 59-7-607, 59-9-108, and 59-10-1010 in this bill have
2153     retrospective operation for a taxable year beginning on or after January 1, 2023.