This document includes House Floor Amendments incorporated into the bill on Wed, Feb 28, 2024 at 9:41 PM by housengrossing.
Senator Kirk A. Cullimore proposes the following substitute bill:


1     
GOVERNOR'S OFFICE OF ECONOMIC OPPORTUNITY

2     
AMENDMENTS

3     
2024 GENERAL SESSION

4     
STATE OF UTAH

5     
Chief Sponsor: Kirk A. Cullimore

6     
House Sponsor: Jordan D. Teuscher

7     

8     LONG TITLE
9     General Description:
10          This bill modifies provisions related to the Governor's Office of Economic Opportunity.
11     Highlighted Provisions:
12          This bill:
13          ▸     revises definitions;
14          ▸     replaces the term "Go Utah" with the term "GOEO";
15          ▸     modifies the membership of the Governor's Office of Economic Opportunity board;
16          ▸     modifies provisions regarding the Unified Economic Opportunity Commission;
17          ▸     modifies provisions about the purpose of the Economic Opportunity Act;
18          ▸     modifies terms describing the Industrial Assistance Account;
19          ▸     creates a procurement exception for the Office of Tourism;
20          ▸     aligns reporting dates;
21          ▸     modifies grant programs related to broadband services access;
22          ▸     creates the Broadband Equity Access and Deployment Grant Program;
23          ▸     creates the Innovation in Artificial Intelligence Grant Pilot Program; and
24          ▸     makes technical and conforming changes.
25     Money Appropriated in this Bill:

26          None
27     Other Special Clauses:
28          This bill provides revisor instructions.
29     Utah Code Sections Affected:
30     AMENDS:
31          53B-7-702, as last amended by Laws of Utah 2021, Chapters 282, 351 and last
32     amended by Coordination Clause, Laws of Utah 2021, Chapter 187
33          53B-7-704, as last amended by Laws of Utah 2021, Chapter 282
34          53B-10-201, as last amended by Laws of Utah 2022, Chapter 370
35          53B-10-203, as last amended by Laws of Utah 2021, Chapter 282
36          59-1-403, as last amended by Laws of Utah 2023, Chapters 21, 52, 86, 259, and 329
37          63G-6a-804, as last amended by Laws of Utah 2020, Chapter 257
38          63I-1-263, as last amended by Laws of Utah 2023, Chapters 33, 47, 104, 109, 139, 155,
39     212, 218, 249, 270, 448, 489, and 534
40          63N-1a-102, as last amended by Laws of Utah 2022, Chapters 200, 362
41          63N-1a-103, as enacted by Laws of Utah 2021, Chapter 282
42          63N-1a-201, as last amended by Laws of Utah 2023, Chapter 499
43          63N-1a-202, as last amended by Laws of Utah 2022, Chapters 200, 362
44          63N-1a-301, as last amended by Laws of Utah 2022, Chapters 200, 307
45          63N-1a-401, as renumbered and amended by Laws of Utah 2022, Chapter 362
46          63N-1a-402, as renumbered and amended by Laws of Utah 2022, Chapter 362
47          63N-1b-404, as last amended by Laws of Utah 2023, Chapter 499
48          63N-2-104.2, as enacted by Laws of Utah 2022, Chapter 200
49          63N-2-107, as last amended by Laws of Utah 2022, Chapter 200
50          63N-2-504, as last amended by Laws of Utah 2021, Chapter 282
51          63N-2-512, as last amended by Laws of Utah 2023, Chapter 471
52          63N-2-808, as last amended by Laws of Utah 2021, Chapter 282
53          63N-3-102, as last amended by Laws of Utah 2023, Chapter 499
54          63N-3-105, as last amended by Laws of Utah 2023, Chapter 499
55          63N-3-106, as last amended by Laws of Utah 2023, Chapter 499
56          63N-3-107, as last amended by Laws of Utah 2023, Chapter 499

57          63N-3-111, as last amended by Laws of Utah 2023, Chapter 499
58          63N-3-112, as last amended by Laws of Utah 2022, Chapter 362
59          63N-3-1101, as enacted by Laws of Utah 2022, Chapter 296
60          63N-3-1102, as enacted by Laws of Utah 2022, Chapter 296
61          63N-4-103, as last amended by Laws of Utah 2022, Chapter 274
62          63N-4-104, as last amended by Laws of Utah 2022, Chapter 362
63          63N-4-105, as last amended by Laws of Utah 2021, Chapter 282
64          63N-7-102, as repealed and reenacted by Laws of Utah 2022, Chapter 362
65          63N-8-102, as last amended by Laws of Utah 2023, Chapter 499
66          63N-8-103, as last amended by Laws of Utah 2023, Chapter 499
67          63N-8-104, as last amended by Laws of Utah 2021, Chapter 282
68          63N-13-305, as last amended by Laws of Utah 2022, Chapter 240
69          63N-16-301, as enacted by Laws of Utah 2021, Chapter 373
70          63N-17-102, as enacted by Laws of Utah 2021, Chapter 282
71          63N-17-201, as last amended by Laws of Utah 2022, Chapter 458
72          63N-17-202, as last amended by Laws of Utah 2023, Chapter 499
73          63N-17-203, as enacted by Laws of Utah 2022, Chapter 458
74          63N-17-301, as enacted by Laws of Utah 2021, Chapter 282
75     ENACTS:
76          63N-3-1301, Utah Code Annotated 1953
77          63N-3-1302, Utah Code Annotated 1953
78          63N-17-401, Utah Code Annotated 1953
79     REPEALS:
80          63N-1a-101, as renumbered and amended by Laws of Utah 2021, Chapter 282
81          63N-17-101, as enacted by Laws of Utah 2021, Chapter 282
82     

83     Be it enacted by the Legislature of the state of Utah:
84          Section 1. Section 53B-7-702 is amended to read:
85          53B-7-702. Definitions.
86          As used in this part:
87          (1) "Account" means the Performance Funding Restricted Account created in Section

88     53B-7-703.
89          (2) "Estimated revenue growth from targeted jobs" means the estimated increase in
90     individual income tax revenue generated by individuals employed in targeted jobs, determined
91     by the Department of Workforce Services in accordance with Section 53B-7-704.
92          (3) "Full new performance funding amount" means the maximum amount of new
93     performance funding that a degree-granting institution or technical college may qualify for in a
94     fiscal year, determined by the Legislature in accordance with Section 53B-7-705.
95          (4) "Full-time" means the number of credit hours the board determines is full-time
96     enrollment for a student.
97          (5) ["GO Utah office"] "GOEO" means the Governor's Office of Economic
98     Opportunity created in Section 63N-1a-301.
99          (6) "Job" means an occupation determined by the Department of Workforce Services.
100          (7) "Membership hour" means 60 minutes of scheduled instruction provided by a
101     technical college to a student enrolled in the technical college.
102          (8) "New performance funding" means the difference between the total amount of
103     money in the account and the amount of money appropriated from the account for performance
104     funding in the current fiscal year.
105          (9) "Performance" means total performance across the metrics described in [Sections
106     53B-7-706 and 53B-7-707] Section 53B-7-706.
107          (10) "Research university" means the University of Utah or Utah State University.
108          (11) "Targeted job" means a job designated by the Department of Workforce Services
109     or [the GO Utah office] GOEO in accordance with Section 53B-7-704.
110          (12) "Technical college" means:
111          (a) the same as that term is defined in Section 53B-1-101.5; [and] or
112          (b) a degree-granting institution acting in the degree-granting institution's technical
113     education role described in Section 53B-2a-201.
114          (13) "Technical college graduate" means an individual who:
115          (a) has earned a certificate from an accredited program at a technical college; and
116          (b) is no longer enrolled in the technical college.
117          Section 2. Section 53B-7-704 is amended to read:
118          53B-7-704. Designation of targeted jobs -- Determination of estimated revenue

119     growth from targeted jobs -- Reporting.
120          (1) As used in this section, "baseline amount" means the average annual wages for
121     targeted jobs over calendar years 2014, 2015, and 2016, as determined by the Department of
122     Workforce Services using the best available information.
123          (2) (a) The Department of Workforce Services shall designate, as a targeted job, a job
124     that:
125          (i) has a base employment level of at least 100 individuals;
126          (ii) ranks in the top 20% of jobs for outlook based on:
127          (A) projected number of openings; and
128          (B) projected rate of growth;
129          (iii) ranks in the top 20% of jobs for median annual wage; and
130          (iv) requires postsecondary training.
131          (b) The Department of Workforce Services shall designate targeted jobs every other
132     year.
133          (c) [The GO Utah office] GOEO may, after consulting with the Department of
134     Workforce Services and industry representatives, designate a job that has significant industry
135     importance as a targeted job.
136          (d) Annually, the Department of Workforce Services and [the GO Utah office] GOEO
137     shall report to the Higher Education Appropriations Subcommittee on targeted jobs, including:
138          (i) the method used to determine which jobs are targeted jobs;
139          (ii) changes to which jobs are targeted jobs; and
140          (iii) the reasons for each change described in Subsection (2)(d)(ii).
141          (3) Based on the targeted jobs described in Subsection (2), the Department of
142     Workforce Services shall annually determine the estimated revenue growth from targeted jobs
143     by:
144          (a) determining the total estimated wages for targeted jobs for the year:
145          (i) based on the average wages for targeted jobs, calculated using the most recently
146     available wage data and data from each of the two years before the most recently available
147     data; and
148          (ii) using the best available information;
149          (b) determining the change in estimated wages for targeted jobs by subtracting the

150     baseline amount from the total wages for targeted jobs described in Subsection (3)(a); and
151          (c) multiplying the change in estimated wages for targeted jobs described in Subsection
152     (3)(b) by 3.6%.
153          (4) Annually, at least 30 days before the first day of the legislative general session, the
154     Department of Workforce Services shall report the estimated revenue growth from targeted
155     jobs to:
156          (a) the Office of the Legislative Fiscal Analyst; and
157          (b) the Division of Finance.
158          Section 3. Section 53B-10-201 is amended to read:
159          53B-10-201. Definitions.
160          As used in this part:
161          (1) "Award" means a monetary grant awarded in accordance with Section 53B-10-202.
162          (2) "Full-time" means the number of credit hours the board determines is full-time
163     enrollment for a student for purposes of the program.
164          (3) ["GO Utah office"] "GOEO" means the Governor's Office of Economic
165     Opportunity created in Section 63N-1a-301.
166          (4) "Institution" means an institution of higher education described in Subsection
167     53B-1-102(1)(a).
168          (5) "Program" means the Talent Development Award Program created in Section
169     53B-10-202.
170          (6) "Qualifying degree" means an associate's or a bachelor's degree that qualifies an
171     individual to work in a qualifying job, as determined by [the GO Utah office] GOEO under
172     Section 53B-10-203.
173          (7) "Qualifying job" means a job:
174          (a) described in Section 53B-10-203 for which an individual may receive an award for
175     the current two-year period; or
176          (b) (i) that was [selected] identified in accordance with Section 53B-10-203 at the time
177     a recipient received an award; and
178          (ii) (A) for which the recipient is pursuing a qualifying degree;
179          (B) for which the recipient completed a qualifying degree; or
180          (C) in which the recipient is working.

181          (8) "Recipient" means an individual who receives an award.
182          Section 4. Section 53B-10-203 is amended to read:
183          53B-10-203. Identification of qualifying jobs and qualifying degrees.
184          (1) Every other year, [the GO Utah office] GOEO shall [select] identify:
185          (a) five qualifying jobs that:
186          (i) have the highest demand for new employees; and
187          (ii) offer high wages; and
188          (b) the qualifying degrees for each qualifying job.
189          (2) [The GO Utah office] GOEO shall:
190          (a) ensure that each qualifying job:
191          (i) ranks in the top 40% of jobs based on an employment index that considers the job's
192     growth rate and total openings;
193          (ii) ranks in the top 40% of jobs for wages; and
194          (iii) requires an associate's degree or a bachelor's degree; and
195          (b) report the five qualifying jobs and qualifying degrees to the board.
196          Section 5. Section 59-1-403 is amended to read:
197          59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
198          (1) As used in this section:
199          (a) "Distributed tax, fee, or charge" means a tax, fee, or charge:
200          (i) the commission administers under:
201          (A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax Act;
202          (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
203          (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
204          (D) Section 19-6-805;
205          (E) Section 63H-1-205; or
206          (F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges;
207     and
208          (ii) with respect to which the commission distributes the revenue collected from the
209     tax, fee, or charge to a qualifying jurisdiction.
210          (b) "Qualifying jurisdiction" means:
211          (i) a county, city, town, or metro township;

212          (ii) the military installation development authority created in Section 63H-1-201; or
213          (iii) the Utah Inland Port Authority created in Section 11-58-201.
214          (2) (a) Any of the following may not divulge or make known in any manner any
215     information gained by that person from any return filed with the commission:
216          (i) a tax commissioner;
217          (ii) an agent, clerk, or other officer or employee of the commission; or
218          (iii) a representative, agent, clerk, or other officer or employee of any county, city, or
219     town.
220          (b) An official charged with the custody of a return filed with the commission is not
221     required to produce the return or evidence of anything contained in the return in any action or
222     proceeding in any court, except:
223          (i) in accordance with judicial order;
224          (ii) on behalf of the commission in any action or proceeding under:
225          (A) this title; or
226          (B) other law under which persons are required to file returns with the commission;
227          (iii) on behalf of the commission in any action or proceeding to which the commission
228     is a party; or
229          (iv) on behalf of any party to any action or proceeding under this title if the report or
230     facts shown by the return are directly involved in the action or proceeding.
231          (c) Notwithstanding Subsection (2)(b), a court may require the production of, and may
232     admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
233     pertinent to the action or proceeding.
234          (3) This section does not prohibit:
235          (a) a person or that person's duly authorized representative from receiving a copy of
236     any return or report filed in connection with that person's own tax;
237          (b) the publication of statistics as long as the statistics are classified to prevent the
238     identification of particular reports or returns; and
239          (c) the inspection by the attorney general or other legal representative of the state of the
240     report or return of any taxpayer:
241          (i) who brings action to set aside or review a tax based on the report or return;
242          (ii) against whom an action or proceeding is contemplated or has been instituted under

243     this title; or
244          (iii) against whom the state has an unsatisfied money judgment.
245          (4) (a) Notwithstanding Subsection (2) and for purposes of administration, the
246     commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative
247     Rulemaking Act, provide for a reciprocal exchange of information with:
248          (i) the United States Internal Revenue Service; or
249          (ii) the revenue service of any other state.
250          (b) Notwithstanding Subsection (2) and for all taxes except individual income tax and
251     corporate franchise tax, the commission may by rule, made in accordance with Title 63G,
252     Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and
253     other written statements with the federal government, any other state, any of the political
254     subdivisions of another state, or any political subdivision of this state, except as limited by
255     Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal
256     government grant substantially similar privileges to this state.
257          (c) Notwithstanding Subsection (2) and for all taxes except individual income tax and
258     corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,
259     Utah Administrative Rulemaking Act, provide for the issuance of information concerning the
260     identity and other information of taxpayers who have failed to file tax returns or to pay any tax
261     due.
262          (d) Notwithstanding Subsection (2), the commission shall provide to the director of the
263     Division of Environmental Response and Remediation, as defined in Section 19-6-402, as
264     requested by the director of the Division of Environmental Response and Remediation, any
265     records, returns, or other information filed with the commission under Chapter 13, Motor and
266     Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program
267     participation fee.
268          (e) Notwithstanding Subsection (2), at the request of any person the commission shall
269     provide that person sales and purchase volume data reported to the commission on a report,
270     return, or other information filed with the commission under:
271          (i) Chapter 13, Part 2, Motor Fuel; or
272          (ii) Chapter 13, Part 4, Aviation Fuel.
273          (f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer,

274     as defined in Section 59-22-202, the commission shall report to the manufacturer:
275          (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
276     manufacturer and reported to the commission for the previous calendar year under Section
277     59-14-407; and
278          (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
279     manufacturer for which a tax refund was granted during the previous calendar year under
280     Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v).
281          (g) Notwithstanding Subsection (2), the commission shall notify manufacturers,
282     distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
283     from selling cigarettes to consumers within the state under Subsection 59-14-210(2).
284          (h) Notwithstanding Subsection (2), the commission may:
285          (i) provide to the Division of Consumer Protection within the Department of
286     Commerce and the attorney general data:
287          (A) reported to the commission under Section 59-14-212; or
288          (B) related to a violation under Section 59-14-211; and
289          (ii) upon request, provide to any person data reported to the commission under
290     Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
291          (i) Notwithstanding Subsection (2), the commission shall, at the request of a committee
292     of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of
293     Planning and Budget, provide to the committee or office the total amount of revenues collected
294     by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the time period
295     specified by the committee or office.
296          (j) Notwithstanding Subsection (2), the commission shall make the directory required
297     by Section 59-14-603 available for public inspection.
298          (k) Notwithstanding Subsection (2), the commission may share information with
299     federal, state, or local agencies as provided in Subsection 59-14-606(3).
300          (l) (i) Notwithstanding Subsection (2), the commission shall provide the Office of
301     Recovery Services within the Department of Health and Human Services any relevant
302     information obtained from a return filed under Chapter 10, Individual Income Tax Act,
303     regarding a taxpayer who has become obligated to the Office of Recovery Services.
304          (ii) The information described in Subsection (4)(l)(i) may be provided by the Office of

305     Recovery Services to any other state's child support collection agency involved in enforcing
306     that support obligation.
307          (m) (i) Notwithstanding Subsection (2), upon request from the state court
308     administrator, the commission shall provide to the state court administrator, the name, address,
309     telephone number, county of residence, and social security number on resident returns filed
310     under Chapter 10, Individual Income Tax Act.
311          (ii) The state court administrator may use the information described in Subsection
312     (4)(m)(i) only as a source list for the master jury list described in Section 78B-1-106.
313          (n) (i) As used in this Subsection (4)(n):
314          (A) ["GO Utah office"] "GOEO" means the Governor's Office of Economic
315     Opportunity created in Section 63N-1a-301.
316          (B) "Income tax information" means information gained by the commission that is
317     required to be attached to or included in a return filed with the commission under Chapter 7,
318     Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act.
319          (C) "Other tax information" means information gained by the commission that is
320     required to be attached to or included in a return filed with the commission except for a return
321     filed under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual
322     Income Tax Act.
323          (D) "Tax information" means income tax information or other tax information.
324          (ii) (A) Notwithstanding Subsection (2) and except as provided in Subsection
325     (4)(n)(ii)(B) or (C), the commission shall at the request of [the GO Utah office] GOEO provide
326     to [the GO Utah office] GOEO all income tax information.
327          (B) For purposes of a request for income tax information made under Subsection
328     (4)(n)(ii)(A), [the GO Utah office] GOEO may not request and the commission may not
329     provide to [the GO Utah office] GOEO a person's address, name, social security number, or
330     taxpayer identification number.
331          (C) In providing income tax information to [the GO Utah office] GOEO, the
332     commission shall in all instances protect the privacy of a person as required by Subsection
333     (4)(n)(ii)(B).
334          (iii) (A) Notwithstanding Subsection (2) and except as provided in Subsection
335     (4)(n)(iii)(B), the commission shall at the request of [the GO Utah office] GOEO provide to

336     [the GO Utah office] GOEO other tax information.
337          (B) Before providing other tax information to [the GO Utah office] GOEO, the
338     commission shall redact or remove any name, address, social security number, or taxpayer
339     identification number.
340          (iv) [The GO Utah office] GOEO may provide tax information received from the
341     commission in accordance with this Subsection (4)(n) only:
342          (A) as a fiscal estimate, fiscal note information, or statistical information; and
343          (B) if the tax information is classified to prevent the identification of a particular
344     return.
345          (v) (A) A person may not request tax information from [the GO Utah office] GOEO
346     under Title 63G, Chapter 2, Government Records Access and Management Act, or this section,
347     if [the GO Utah office] GOEO received the tax information from the commission in
348     accordance with this Subsection (4)(n).
349          (B) [The GO Utah office] GOEO may not provide to a person that requests tax
350     information in accordance with Subsection (4)(n)(v)(A) any tax information other than the tax
351     information [the GO Utah office] GOEO provides in accordance with Subsection (4)(n)(iv).
352          (o) Notwithstanding Subsection (2), the commission may provide to the governing
353     board of the agreement or a taxing official of another state, the District of Columbia, the United
354     States, or a territory of the United States:
355          (i) the following relating to an agreement sales and use tax:
356          (A) information contained in a return filed with the commission;
357          (B) information contained in a report filed with the commission;
358          (C) a schedule related to Subsection (4)(o)(i)(A) or (B); or
359          (D) a document filed with the commission; or
360          (ii) a report of an audit or investigation made with respect to an agreement sales and
361     use tax.
362          (p) Notwithstanding Subsection (2), the commission may provide information
363     concerning a taxpayer's state income tax return or state income tax withholding information to
364     the Driver License Division if the Driver License Division:
365          (i) requests the information; and
366          (ii) provides the commission with a signed release form from the taxpayer allowing the

367     Driver License Division access to the information.
368          (q) Notwithstanding Subsection (2), the commission shall provide to the Utah
369     Communications Authority, or a division of the Utah Communications Authority, the
370     information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
371     63H-7a-502.
372          (r) Notwithstanding Subsection (2), the commission shall provide to the Utah
373     Educational Savings Plan information related to a resident or nonresident individual's
374     contribution to a Utah Educational Savings Plan account as designated on the resident or
375     nonresident's individual income tax return as provided under Section 59-10-1313.
376          (s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under
377     Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility worker with
378     the Department of Health and Human Services or its designee with the adjusted gross income
379     of an individual if:
380          (i) an eligibility worker with the Department of Health and Human Services or its
381     designee requests the information from the commission; and
382          (ii) the eligibility worker has complied with the identity verification and consent
383     provisions of Sections 26B-3-106 and 26B-3-903.
384          (t) Notwithstanding Subsection (2), the commission may provide to a county, as
385     determined by the commission, information declared on an individual income tax return in
386     accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption
387     authorized under Section 59-2-103.
388          (u) Notwithstanding Subsection (2), the commission shall provide a report regarding
389     any access line provider that is over 90 days delinquent in payment to the commission of
390     amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid Wireless
391     Telecommunications Service Charges, to the board of the Utah Communications Authority
392     created in Section 63H-7a-201.
393          (v) Notwithstanding Subsection (2), the commission shall provide the Department of
394     Environmental Quality a report on the amount of tax paid by a radioactive waste facility for the
395     previous calendar year under Section 59-24-103.5.
396          (w) Notwithstanding Subsection (2), the commission may, upon request, provide to the
397     Department of Workforce Services any information received under Chapter 10, Part 4,

398     Withholding of Tax, that is relevant to the duties of the Department of Workforce Services.
399          (x) Notwithstanding Subsection (2), the commission may provide the Public Service
400     Commission or the Division of Public Utilities information related to a seller that collects and
401     remits to the commission a charge described in Subsection 69-2-405(2), including the seller's
402     identity and the number of charges described in Subsection 69-2-405(2) that the seller collects.
403          (y) (i) Notwithstanding Subsection (2), the commission shall provide to each qualifying
404     jurisdiction the collection data necessary to verify the revenue collected by the commission for
405     a distributed tax, fee, or charge collected within the qualifying jurisdiction.
406          (ii) In addition to the information provided under Subsection (4)(y)(i), the commission
407     shall provide a qualifying jurisdiction with copies of returns and other information relating to a
408     distributed tax, fee, or charge collected within the qualifying jurisdiction.
409          (iii) (A) To obtain the information described in Subsection (4)(y)(ii), the chief
410     executive officer or the chief executive officer's designee of the qualifying jurisdiction shall
411     submit a written request to the commission that states the specific information sought and how
412     the qualifying jurisdiction intends to use the information.
413          (B) The information described in Subsection (4)(y)(ii) is available only in official
414     matters of the qualifying jurisdiction.
415          (iv) Information that a qualifying jurisdiction receives in response to a request under
416     this subsection is:
417          (A) classified as a private record under Title 63G, Chapter 2, Government Records
418     Access and Management Act; and
419          (B) subject to the confidentiality requirements of this section.
420          (z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic
421     Beverage Services Commission, upon request, with taxpayer status information related to state
422     tax obligations necessary to comply with the requirements described in Section 32B-1-203.
423          (aa) Notwithstanding Subsection (2), the commission shall inform the Department of
424     Workforce Services, as soon as practicable, whether an individual claimed and is entitled to
425     claim a federal earned income tax credit for the year requested by the Department of Workforce
426     Services if:
427          (i) the Department of Workforce Services requests this information; and
428          (ii) the commission has received the information release described in Section

429     35A-9-604.
430          (bb) (i) As used in this Subsection (4)(bb), "unclaimed property administrator" means
431     the administrator or the administrator's agent, as those terms are defined in Section 67-4a-102.
432          (ii) (A) Notwithstanding Subsection (2), upon request from the unclaimed property
433     administrator and to the extent allowed under federal law, the commission shall provide the
434     unclaimed property administrator the name, address, telephone number, county of residence,
435     and social security number or federal employer identification number on any return filed under
436     Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act.
437          (B) The unclaimed property administrator may use the information described in
438     Subsection (4)(aa)(ii)(A) only for the purpose of returning unclaimed property to the property's
439     owner in accordance with Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act.
440          (iii) The unclaimed property administrator is subject to the confidentiality provisions of
441     this section with respect to any information the unclaimed property administrator receives
442     under this Subsection (4)(aa).
443          (5) (a) Each report and return shall be preserved for at least three years.
444          (b) After the three-year period provided in Subsection (5)(a) the commission may
445     destroy a report or return.
446          (6) (a) Any individual who violates this section is guilty of a class A misdemeanor.
447          (b) If the individual described in Subsection (6)(a) is an officer or employee of the
448     state, the individual shall be dismissed from office and be disqualified from holding public
449     office in this state for a period of five years thereafter.
450          (c) Notwithstanding Subsection (6)(a) or (b), [the GO Utah office] GOEO, when
451     requesting information in accordance with Subsection (4)(n)(iii), or an individual who requests
452     information in accordance with Subsection (4)(n)(v):
453          (i) is not guilty of a class A misdemeanor; and
454          (ii) is not subject to:
455          (A) dismissal from office in accordance with Subsection (6)(b); or
456          (B) disqualification from holding public office in accordance with Subsection (6)(b).
457          (d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the
458     Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, Legislative
459     Organization, an individual described in Subsection (2):

460          (i) is not guilty of a class A misdemeanor; and
461          (ii) is not subject to:
462          (A) dismissal from office in accordance with Subsection (6)(b); or
463          (B) disqualification from holding public office in accordance with Subsection (6)(b).
464          (7) Except as provided in Section 59-1-404, this part does not apply to the property tax.
465          Section 6. Section 63G-6a-804 is amended to read:
466          63G-6a-804. Purchase of prison industry goods.
467          (1) As used in this section:
468          (a) "Applicable procurement unit" means a procurement unit that is not:
469          (i) a political subdivision of the state; [or]
470          (ii) the Utah Schools for the Deaf and the Blind; or
471          (iii) the Utah Office of Tourism.
472          (b) "Correctional industries division" means the Division of Correctional Industries,
473     created in Section 64-13a-4.
474          (c) "Correctional industries director" means the director of the correctional industries
475     division, appointed under Section 64-13a-4.
476          (2) (a) An applicable procurement unit shall purchase goods and services produced by
477     the correctional industries division as provided in this section.
478          (b) A procurement unit that is not an applicable procurement unit may, and is
479     encouraged to, purchase goods and services under this section.
480          (c) A procurement unit is not required to use a standard procurement process to
481     purchase goods or services under this section.
482          (3) On or before July 1 of each year, the correctional industries director shall:
483          (a) publish and distribute to all procurement units and other interested public entities a
484     catalog of goods and services produced by the correctional industries division, including a
485     description and price of each item offered for sale; and
486          (b) update and revise the catalog described in Subsection (3)(a) during the year as the
487     correctional industries director considers necessary.
488          (4) (a) An applicable procurement unit may not purchase any goods or services
489     provided by the correctional industries division from any other source unless the correctional
490     industries director and the procurement official or, in the case of institutions of higher

491     education, the institutional procurement officer, determine in writing that purchase from the
492     correctional industries division is not feasible due to one of the following circumstances:
493          (i) the good or service offered by the correctional industries division does not meet the
494     reasonable requirements of the procurement unit;
495          (ii) the good or service cannot be supplied within a reasonable time by the correctional
496     industries division; or
497          (iii) the cost of the good or service, including basic price, transportation costs, and
498     other expenses of acquisition, is not competitive with the cost of procuring the item from
499     another source.
500          (b) In cases of disagreement under Subsection (4)(a):
501          (i) the decision may be appealed to a board consisting of:
502          (A) the director of the Department of Corrections;
503          (B) the director of Administrative Services; and
504          (C) a neutral third party agreed upon by the other two members of the board;
505          (ii) in the case of an institution of higher education of the state, the president of the
506     institution, or the president's designee, shall make the final decision; or
507          (iii) in the case of any of the following entities, a person designated by the rulemaking
508     authority shall make the final decision:
509          (A) a legislative procurement unit;
510          (B) a judicial procurement unit; or
511          (C) a public transit district.
512          Section 7. Section 63I-1-263 is amended to read:
513          63I-1-263. Repeal dates: Titles 63A to 63N.
514          (1) Subsection 63A-5b-405(5), relating to prioritizing and allocating capital
515     improvement funding, is repealed July 1, 2024.
516          (2) Section 63A-5b-1003, State Facility Energy Efficiency Fund, is repealed July 1,
517     2023.
518          (3) Sections 63A-9-301 and 63A-9-302, related to the Motor Vehicle Review
519     Committee, are repealed July 1, 2023.
520          (4) Title 63C, Chapter 4a, Constitutional and Federalism Defense Act, is repealed July
521     1, 2028.

522          (5) Title 63C, Chapter 6, Utah Seismic Safety Commission, is repealed January 1,
523     2025.
524          (6) Title 63C, Chapter 12, Snake Valley Aquifer Advisory Council, is repealed July 1,
525     2024.
526          (7) Title 63C, Chapter 17, Point of the Mountain Development Commission Act, is
527     repealed July 1, 2023.
528          (8) Title 63C, Chapter 18, Behavioral Health Crisis Response Commission, is repealed
529     December 31, 2026.
530          (9) Title 63C, Chapter 23, Education and Mental Health Coordinating Council, is
531     repealed July 1, 2026.
532          (10) Title 63C, Chapter 27, Cybersecurity Commission, is repealed July 1, 2032.
533          (11) Title 63C, Chapter 28, Ethnic Studies Commission, is repealed July 1, 2026.
534          (12) Title 63C, Chapter 29, Domestic Violence Data Task Force, is repealed December
535     31, 2024.
536          (13) Title 63C, Chapter 31, State Employee Benefits Advisory Commission, is
537     repealed on July 1, 2028.
538          (14) Section 63G-6a-805, which creates the Purchasing from Persons with Disabilities
539     Advisory Board, is repealed July 1, 2026.
540          (15) Title 63G, Chapter 21, Agreements to Provide State Services, is repealed July 1,
541     2028.
542          (16) Title 63H, Chapter 4, Heber Valley Historic Railroad Authority, is repealed July 1,
543     2024.
544          (17) Title 63H, Chapter 8, Utah Housing Corporation Act, is repealed July 1, 2026.
545          (18) Subsection 63J-1-602.2(25), related to the Utah Seismic Safety Commission, is
546     repealed January 1, 2025.
547          (19) Section 63L-11-204, creating a canyon resource management plan to Provo
548     Canyon, is repealed July 1, 2025.
549          (20) Title 63L, Chapter 11, Part 4, Resource Development Coordinating Committee, is
550     repealed July 1, 2027.
551          (21) In relation to the Utah Substance Use and Mental Health Advisory Council, on
552     January 1, 2033:

553          (a) Sections 63M-7-301, 63M-7-302, 63M-7-303, 63M-7-304, and 63M-7-306 are
554     repealed;
555          (b) Section 63M-7-305, the language that states "council" is replaced with
556     "commission";
557          (c) Subsection 63M-7-305(1)(a) is repealed and replaced with:
558          "(1) "Commission" means the Commission on Criminal and Juvenile Justice."; and
559          (d) Subsection 63M-7-305(2) is repealed and replaced with:
560          "(2) The commission shall:
561          (a) provide ongoing oversight of the implementation, functions, and evaluation of the
562     Drug-Related Offenses Reform Act; and
563          (b) coordinate the implementation of Section 77-18-104 and related provisions in
564     Subsections 77-18-103(2)(c) and (d).".
565          (22) The Crime Victim Reparations and Assistance Board, created in Section
566     63M-7-504, is repealed July 1, 2027.
567          (23) Title 63M, Chapter 7, Part 8, Sex Offense Management Board, is repealed July1,
568     2026.
569          (24) Title 63M, Chapter 11, Utah Commission on Aging, is repealed July 1, 2026.
570          (25) Title 63N, Chapter 1b, Part 4, Women in the Economy Subcommittee, is repealed
571     January 1, 2025.
572          (26) Title 63N, Chapter 2, Part 2, Enterprise Zone Act, is repealed July 1, 2028.
573          (27) Section 63N-2-512, related to the Hotel Impact Mitigation Fund, is repealed July
574     1, 2028.
575          (28) Title 63N, Chapter 3, Part 9, Strategic Innovation Grant Pilot Program, is repealed
576     July 1, 2027.
577          (29) Title 63N, Chapter 3, Part 11, Manufacturing Modernization Grant Program, is
578     repealed July 1, 2025.
579          (30) In relation to the Rural Employment Expansion Program, on July 1, 2028:
580          (a) Title 63N, Chapter 4, Part 4, Rural Employment Expansion Program, is repealed;
581     and
582          (b) Subsection 63N-4-805(5)(b), referring to the Rural Employment Expansion
583     Program, is repealed.

584          (31) In relation to the Board of Tourism Development, on July 1, 2025:
585          (a) Subsection 63N-2-511(1)(b), which defines "tourism board," is repealed;
586          (b) Subsections 63N-2-511(3)(a) and (5), the language that states "tourism board" is
587     repealed and replaced with "Utah Office of Tourism";
588          (c) Subsection 63N-7-101(1), which defines "board," is repealed;
589          (d) Subsection 63N-7-102(3)(c), which requires the Utah Office of Tourism to receive
590     approval from the Board of Tourism Development, is repealed; and
591          (e) Title 63N, Chapter 7, Part 2, Board of Tourism Development, is repealed.
592          (32) Subsection [63N-8-103(3)(c)] 63N-8-103(3)(b), which allows the Governor's
593     Office of Economic Opportunity to issue an amount of tax credit certificates only for rural
594     productions, is repealed on July 1, 2024.
595          Section 8. Section 63N-1a-102 is amended to read:
596          63N-1a-102. Definitions.
597          As used in this title:
598          (1) "Baseline jobs" means the number of full-time employee positions that existed
599     within a business entity in the state before the date on which a project related to the business
600     entity is approved by the office or by the [GO Utah] GOEO board.
601          (2) "Baseline state revenue" means the amount of state tax revenue collected from a
602     business entity or the employees of a business entity during the year before the date on which a
603     project related to the business entity is approved by the office or by the [GO Utah] GOEO
604     board.
605          (3) "Commission" means the Unified Economic Opportunity Commission created in
606     Section 63N-1a-201.
607          (4) "Economic opportunity agency" includes:
608          (a) the Department of Workforce Services;
609          (b) the Department of Cultural and Community Engagement;
610          (c) the Department of Commerce;
611          (d) the Department of Natural Resources;
612          (e) the Office of Energy Development;
613          (f) the State Board of Education;
614          (g) institutions of higher education;

615          (h) the Utah Multicultural Commission;
616          (i) the World Trade Center Utah;
617          (j) local government entities;
618          (k) associations of governments;
619          (l) the Utah League of Cities and Towns;
620          (m) the Utah Association of Counties;
621          (n) the Economic Development Corporation of Utah;
622          (o) the Small Business Administration;
623          (p) chambers of commerce;
624          (q) industry associations;
625          (r) small business development centers; and
626          (s) other entities identified by the commission or the executive director.
627          (5) "Executive director" means the executive director of the office.
628          (6) "Full-time employee" means an employment position that is filled by an employee
629     who works at least 30 hours per week and:
630          (a) may include an employment position filled by more than one employee, if each
631     employee who works less than 30 hours per week is provided benefits comparable to a
632     full-time employee; and
633          (b) may not include an employment position that is shifted from one jurisdiction in the
634     state to another jurisdiction in the state.
635          (7) ["GO Utah board"] "GOEO board" means the Board of Economic Opportunity
636     created in Section 63N-1a-401.
637          (8) "High paying job" means a newly created full-time employee position where the
638     aggregate average annual gross wage of the employment position, not including health care or
639     other paid or unpaid benefits, is:
640          (a) at least 110% of the average wage of the county in which the employment position
641     exists; or
642          (b) for an employment position related to a project described in Chapter 2, Part 1,
643     Economic Development Tax Increment Financing, and that is located within the boundary of a
644     county of the third, fourth, fifth, or sixth class, or located within a municipality in a county of
645     the second class and where the municipality has a population of 10,000 or less:

646          (i) at least 100% of the average wage of the county in which the employment position
647     exists; or
648          (ii) an amount determined by rule made by the office in accordance with Title 63G,
649     Chapter 3, Utah Administrative Rulemaking Act, if the office determines the project is in a
650     county experiencing economic distress.
651          (9) (a) "Incremental job" means a full-time employment position in the state that:
652          (i) did not exist within a business entity in the state before the beginning of a project
653     related to the business entity; and
654          (ii) is created in addition to the number of baseline jobs that existed within a business
655     entity.
656          (b) "Incremental job" includes a full-time employment position where the employee is
657     hired:
658          (i) directly by a business entity; or
659          (ii) by a professional employer organization, as defined in Section 31A-40-102, on
660     behalf of a business entity.
661          (10) "New state revenue" means the state revenue collected from a business entity or a
662     business entity's employees during a calendar year minus the baseline state revenue calculation.
663          (11) "Office" or ["GO Utah office"] "GOEO" means the Governor's Office of
664     Economic Opportunity.
665          (12) "State revenue" means state tax liability paid by a business entity or a business
666     entity's employees under any combination of the following provisions:
667          (a) Title 59, Chapter 7, Corporate Franchise and Income Taxes;
668          (b) Title 59, Chapter 10, Part 1, Determination and Reporting of Tax Liability and
669     Information;
670          (c) Title 59, Chapter 10, Part 2, Trusts and Estates;
671          (d) Title 59, Chapter 10, Part 4, Withholding of Tax; and
672          (e) Title 59, Chapter 12, Sales and Use Tax Act.
673          (13) "State strategic goals" means the strategic goals listed in Section 63N-1a-103.
674          (14) "Statewide economic development strategy" means the economic development
675     strategy developed by the commission in accordance with Section 63N-1a-202.
676          (15) "Talent board" means the Talent, Education, and Industry Alignment Board

677     created in Section 53B-34-102.
678          (16) "Targeted industry" means an industry or group of industries targeted by the
679     commission under Section 63N-1a-202, for economic development in the state.
680          Section 9. Section 63N-1a-103 is amended to read:
681          63N-1a-103. Purpose.
682          (1) The [mission] purpose of the Economic Opportunity Act and the entities
683     established [herein] in the act is to catalyze strategic economic opportunities for all residents of
684     the state with a vision of creating economically thriving communities, businesses, and families
685     throughout the state.
686          (2) The [mission and vision are] purpose is realized through targeted efforts that
687     demonstrably improve quality of life, measured by the extent to which the efforts accomplish
688     the following strategic goals:
689          (a) catalyzing targeted industry growth;
690          (b) supporting economically thriving communities;
691          (c) empowering students and workers with market-relevant skills;
692          (d) stimulating economic growth in rural and multicultural communities through
693     household level efforts; and
694          (e) securing healthy and resilient ecosystems for current and future generations.
695          Section 10. Section 63N-1a-201 is amended to read:
696          63N-1a-201. Creation of commission.
697          (1) There is created in the office the Unified Economic Opportunity Commission,
698     established to carry out the [mission] purpose described in Section 63N-1a-103 and direct the
699     office and other appropriate entities in fulfilling the state strategic goals.
700          (2) The commission consists of:
701          (a) the following voting members:
702          (i) the governor, who shall serve as the chair of the commission;
703          (ii) the executive director, who shall serve as the vice chair of the commission;
704          (iii) the executive director of the Department of Workforce Services;
705          (iv) the executive director of the Department of Transportation;
706          (v) the executive director of the Department of Natural Resources;
707          (vi) the executive director of the Department of Commerce;

708          (vii) the commissioner of the Department of Agriculture and Food;
709          (viii) the executive director of the Governor's Office of Planning and Budget;
710          (ix) the commissioner of higher education;
711          (x) the state superintendent of public instruction;
712          (xi) the president of the Senate [or the president's designee];
713          (xii) the speaker of the House of Representatives [or the speaker's designee];
714          (xiii) one individual who is knowledgeable about housing needs in the state, including
715     housing density and land use, appointed by the governor;
716          (xiv) one individual who represents the interests of urban cities, appointed by the Utah
717     League of Cities and Towns; and
718          (xv) one individual who represents the interests of rural counties, appointed by the
719     Utah Association of Counties; and
720          (b) the following non-voting members:
721          (i) the chief executive officer of World Trade Center Utah;
722          (ii) the chief executive officer of the Economic Development Corporation of Utah;
723          (iii) a senior advisor to the chair of the commission with expertise in rural affairs of the
724     state, appointed by the chair of the commission; and
725          (iv) the chief executive officer of one of the following entities, appointed by the chair
726     of the commission:
727          (A) the Utah Inland Port Authority created in Section 11-58-201;
728          (B) the Point of the Mountain State Land Authority created in Section 11-59-201; or
729          (C) the Military Installation Development Authority created in Section 63H-1-201.
730          (3) (a) A majority of commission members, not including a vacancy, constitutes a
731     quorum for the [purposes] purpose of conducting commission business [and the].
732          (b) The action of a majority of a quorum constitutes the action of the commission.
733          (4) The executive director of the office, or the executive director's designee, is the
734     executive director of the commission.
735          (5) The office shall provide:
736          (a) office space and administrative staff support for the commission; and
737          (b) the central leadership and coordination of the commission's efforts in the field of
738     economic development.

739          (6) (a) A member may not receive compensation or benefits for the member's service
740     on the commission, but may receive per diem and travel expenses in accordance with:
741          (i) Sections 63A-3-106 and 63A-3-107; and
742          (ii) rules made by the Division of Finance in accordance with Sections 63A-3-106 and
743     63A-3-107.
744          (b) Compensation and expenses of a commission member who is a legislator are
745     governed by Section 36-2-2 and Legislative Joint Rules, Title 5, Legislative Compensation and
746     Expenses.
747          Section 11. Section 63N-1a-202 is amended to read:
748          63N-1a-202. Commission duties.
749          (1) The commission shall:
750          (a) develop, coordinate, and lead a comprehensive statewide economic development
751     strategy that:
752          (i) unifies and coordinates economic development efforts in the state;
753          (ii) includes key performance indicators for long-term progress toward the state
754     strategic goals;
755          (iii) establishes reporting and accountability processes for the key performance
756     indicators; and
757          (iv) ensures the success of the statewide economic development strategy is shared
758     among the urban and rural areas of the state;
759          (b) receive feedback, input, and reports from economic opportunity agencies regarding
760     programs related to the statewide economic development strategy;
761          (c) develop the statewide economic strategy in view of the state water policy described
762     in Section 73-1-21, including the state's commitment to appropriate conservation, efficient and
763     optimal use of water resources, infrastructure development and improvement, optimal
764     agricultural use, water quality, reasonable access to recreational activities, effective wastewater
765     treatment, and protecting and restoring healthy ecosystems;
766          (d) direct and facilitate changes to or recommend elimination of economic
767     development programs to ensure alignment with the [mission and vision] purpose described in
768     Section 63N-1a-103;
769          (e) at least once every five years, identify which industries or groups of industries shall

770     be targeted for economic development in the state;
771          (f) establish strategies for the recruitment and retention of targeted industries while
772     respecting the different needs of rural and urban areas throughout the state;
773          (g) establish strategies for supporting entrepreneurship and small business development
774     in the state;
775          (h) analyze the state's projected long-term population and economic growth and plan
776     for the anticipated impacts of the projected growth in a manner that improves quality of life
777     and is consistent with the statewide economic development strategy and state strategic goals;
778          (i) identify gaps and potential solutions related to improving infrastructure, especially
779     as related to the state's projected long-term population growth;
780          (j) support the development of a prepared workforce that can support targeted
781     industries identified by the commission;
782          (k) coordinate and develop strategies that assist education providers and industry to
783     cooperate in supporting students in developing market relevant skills to meet industry needs;
784          (l) develop strategies and plans to ensure comprehensive economic development efforts
785     are targeted to the unique needs of rural areas of the state;
786          (m) study the unique needs of multicultural communities throughout the state and
787     develop household-level plans to ensure residents of the state can participate in economic
788     opportunities in the state;
789          (n) ensure the commission's efforts are, to the extent practicable, data-driven and
790     evidence-based;
791          (o) support an integrated international trade strategy for the state;
792          (p) facilitate coordination among public, private, and nonprofit economic opportunity
793     agencies; and
794          (q) in performing the commission's duties, consider the recommendations of the
795     subcommittees described in Chapter 1b, Commission Subcommittees, the [GO Utah] GOEO
796     board, the talent board, and any working groups established under Subsection [(2)] Ĥ→ [
(3)] (2) ←Ĥ.
797          (2) Ĥ→ [
Meetings of the temporary working group established in Subsection (1)(a)(ii) are
798     not subject to Title 52, Chapter 4, Open and Public Meetings Act.
799          (3)
] ←Ĥ
The commission may establish working groups as is [deemed] appropriate to assist
800     and advise the commission on specified topics or issues related to the commission's duties.

801          [(3)] Ĥ→ [
(4)] (3) ←Ĥ The commission shall provide a report to the office for inclusion in
801a     the office's
802     annual written report described in Section 63N-1a-306[,] that includes:
803          (a) the activity to achieve the statewide economic development strategy;
804          (b) a description of how the commission fulfilled the commission's statutory purposes
805     and duties during the year, including any relevant findings;
806          (c) the key performance indicators included in the statewide economic development
807     strategy, including data showing the extent to which the indicators are being met; and
808          (d) any legislative recommendations.
809          Section 12. Section 63N-1a-301 is amended to read:
810          63N-1a-301. Creation of office -- Responsibilities.
811          (1) There is created the Governor's Office of Economic Opportunity.
812          (2) The office is:
813          (a) responsible for implementing the statewide economic development strategy
814     developed by the commission; and
815          (b) the industrial and business promotion authority of the state.
816          (3) The office shall:
817          (a) consistent with the statewide economic development strategy, coordinate and align
818     into a single effort the activities of the economic opportunity agencies in the field of economic
819     development;
820          (b) provide support and direction to economic opportunity agencies in establishing
821     goals, metrics, and activities that align with the statewide economic development strategy;
822          (c) administer and coordinate state and federal economic development grant programs;
823          (d) promote and encourage the economic, commercial, financial, industrial,
824     agricultural, and civic welfare of the state;
825          (e) promote and encourage the employment of workers in the state and the purchase of
826     goods and services produced in the state by local businesses;
827          (f) act to create, develop, attract, and retain business, industry, and commerce in the
828     state[;]:
829          (i) in accordance with the statewide economic development plan and commission
830     directives; and
831          (ii) subject to the restrictions in Section 11-41-103;

832          (g) act to enhance the state's economy;
833          (h) act to assist strategic industries that are likely to drive future economic growth;
834          (i) assist communities in the state in developing economic development capacity and
835     coordination with other communities;
836          (j) identify areas of education and workforce development in the state that can be
837     improved to support economic and business development;
838          (k) consistent with direction from the commission, develop core strategic priorities for
839     the office, which may include:
840          (i) enhancing statewide access to entrepreneurship opportunities and small business
841     support;
842          (ii) focusing industry recruitment and expansion of targeted industries;
843          (iii) ensuring that in awarding competitive economic development incentives the office
844     accurately measures the benefits and costs of the incentives; and
845          (iv) assisting communities with technical support to aid those communities in
846     improving economic development opportunities;
847          (l) submit an annual written report as described in Section 63N-1a-306; and
848          (m) perform other duties as provided by the Legislature.
849          (4) [In order to perform its] To perform the office's duties under this title, the office
850     may:
851          (a) enter into a contract or agreement with, or make a grant to, a public or private
852     entity, including a municipality, if the contract or agreement is not in violation of state statute
853     or other applicable law;
854          (b) except as provided in Subsection (4)(c), receive and expend funds from a public or
855     private source for any lawful purpose that is in the state's best interest; and
856          (c) solicit and accept a contribution of money, services, or facilities from a public or
857     private donor, but may not use the contribution for publicizing the exclusive interest of the
858     donor.
859          (5) Money received under Subsection (4)(c) shall be deposited into the General Fund as
860     dedicated credits of the office.
861          (6) (a) The office shall:
862          (i) obtain the advice of the [GO Utah] GOEO board before implementing a change to a

863     policy, priority, or objective under which the office operates; and
864          (ii) provide periodic updates to the commission regarding the office's efforts under
865     Subsections (3)(a) and (b).
866          (b) Subsection (6)(a)(i) does not apply to the routine administration by the office of
867     money or services related to the assistance, retention, or recruitment of business, industry, or
868     commerce in the state.
869          Section 13. Section 63N-1a-401 is amended to read:
870          63N-1a-401. Creation of Board of Economic Opportunity.
871          (1) (a) There is created within the office the Board of Economic Opportunity,
872     consisting of [15] nine members appointed by the chair of the commission, in consultation with
873     the executive director, to four-year terms of office with the advice and consent of the Senate in
874     accordance with Title 63G, Chapter 24, Part 2, Vacancies[,].
875          (b) The nine members described in Subsection (1)(a) shall include:
876          (i) one member associated with the state's rural communities;
877          (ii) one member associated with direct entrepreneurship in the state;
878          (iii) one member associated with higher education in the state;
879          (iv) [at least five of whom reside in a county of the third, fourth, fifth, or sixth class.]
880     five members, other than the members described in Subsections (1)(b)(i) through (iii), that are
881     associated with a targeted industry; and
882          (v) one at-large member.
883          [(b)] (c) Notwithstanding the requirements of Subsection (1)(a), the chair of the
884     commission shall, at the time of appointment or reappointment, adjust the length of terms to
885     ensure that the terms of board members are staggered so that approximately half of the board is
886     appointed every two years.
887          [(c)] (d) The members may not serve more than two full consecutive terms except
888     [where] when the chair of the commission determines that an additional term is in the best
889     interest of the state.
890          [(2) In appointing members of the board, the chair of the commission shall ensure
891     that:]
892          [(a) no more than eight members of the board are from one political party; and]
893          [(b) members represent a variety of geographic areas and economic interests of the

894     state.]
895          [(3)] (2) When a vacancy occurs in the membership for any reason, the replacement
896     shall be appointed for the unexpired term in accordance with Title 63G, Chapter 24, Part 2,
897     Vacancies[.]
898          [(4) Eight members of the board constitute]
899          (3) A majority of board members, not including a vacancy, constitutes a quorum for
900     conducting board business and exercising board power.
901          [(5)] (4) The chair of the commission shall select one board member as the board's
902     chair and one member as the board's vice chair.
903          [(6)] (5) A member may not receive compensation or benefits for the member's service,
904     but may receive per diem and travel expenses in accordance with:
905          (a) Section 63A-3-106;
906          (b) Section 63A-3-107; and
907          (c) rules made by the Division of Finance under Sections 63A-3-106 and 63A-3-107.
908          [(7)] (6) A member shall comply with the conflict of interest provisions described in
909     Title 63G, Chapter 24, Part 3, Conflicts of Interest.
910          Section 14. Section 63N-1a-402 is amended to read:
911          63N-1a-402. Board of Economic Opportunity duties and powers.
912          (1) The [GO Utah] GOEO board shall advise and assist the office to:
913          (a) promote and encourage the economic, commercial, financial, industrial,
914     agricultural, and civic welfare of the state;
915          (b) promote and encourage the development, attraction, expansion, and retention of
916     businesses, industries, and commerce in the state;
917          (c) support the efforts of local government and regional nonprofit economic
918     development organizations to encourage expansion or retention of businesses, industries, and
919     commerce in the state;
920          (d) act to enhance the state's economy;
921          (e) develop policies, priorities, and objectives regarding the assistance, retention, or
922     recruitment of business, industries, and commerce in the state;
923          (f) administer programs for the assistance, retention, or recruitment of businesses,
924     industries, and commerce in the state;

925          (g) ensure that economic development programs are available to all areas of the state in
926     accordance with federal and state law;
927          (h) identify local, regional, and statewide rural economic development and planning
928     priorities;
929          (i) understand, through study and input, issues relating to local, regional, and statewide
930     rural economic development, including challenges, opportunities, best practices, policy,
931     planning, and collaboration; and
932          [(j) make recommendations regarding loans, grants, or other assistance from the
933     Industrial Assistance Account as provided in Section 63N-3-105; and]
934          [(k)] (j) maintain ethical and conflict of interest standards consistent with those
935     imposed on a public officer under Title 67, Chapter 16, Utah Public Officers' and Employees'
936     Ethics Act.
937          (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
938     [GO Utah] GOEO board may, in consultation with the executive director, make rules for the
939     conduct of the [GO Utah] GOEO board's business.
940          Section 15. Section 63N-1b-404 is amended to read:
941          63N-1b-404. Annual report.
942          (1) The subcommittee shall annually prepare a report for inclusion in the commission's
943     report to the office under Subsection [63N-1a-202(3)] 63N-1a-202(4).
944          (2) The report described in Subsection (1) shall:
945          (a) describe how the subcommittee fulfilled the subcommittee's statutory purposes and
946     duties during the year; and
947          (b) contain recommendations on how the state should act to address issues relating to
948     women in the economy.
949          Section 16. Section 63N-2-104.2 is amended to read:
950          63N-2-104.2. Written agreement -- Contents -- Grounds for amendment or
951     termination.
952          (1) If the office determines that a business entity is eligible for a tax credit under
953     Section 63N-2-104.1, the office may enter into a written agreement with the business entity
954     that:
955          (a) establishes performance benchmarks for the business entity to claim a tax credit,

956     including any minimum wage requirements;
957          (b) specifies the maximum amount of tax credit that the business entity may be
958     authorized for a taxable year and over the life of the new commercial project, subject to the
959     limitations in Section 63N-2-104.3;
960          (c) establishes the length of time the business entity may claim a tax credit;
961          (d) requires the business entity to retain records supporting a claim for a tax credit for
962     at least four years after the business entity claims the tax credit;
963          (e) requires the business entity to submit to audits for verification of any tax credit
964     claimed; and
965          (f) requires the business entity, in order to claim a tax credit, to meet the requirements
966     of Section 63N-2-105.
967          (2) In establishing the terms of a written agreement, including the duration and amount
968     of tax credit that the business entity may be authorized to receive, the office shall:
969          (a) authorize the tax credit in a manner that provides the most effective incentive for
970     the new commercial project;
971          (b) consider the following factors:
972          (i) whether the new commercial project provides vital or specialized support to supply
973     chains;
974          (ii) whether the new commercial project provides an innovative product, technology, or
975     service;
976          (iii) the number and wages of new incremental jobs associated with the new
977     commercial project;
978          (iv) the amount of financial support provided by local government entities for the new
979     commercial project;
980          (v) the amount of capital expenditures associated with the new commercial project;
981          (vi) whether the new commercial project returns jobs transferred overseas;
982          (vii) the rate of unemployment in the county in which the new commercial project is
983     located;
984          (viii) whether the new commercial project creates a remote work opportunity;
985          (ix) whether the new commercial project is located in a development zone created by a
986     local government entity as described in Subsection 63N-2-104(2);

987          (x) whether the business entity commits to hiring Utah workers for the new
988     commercial project;
989          (xi) whether the business entity adopts a corporate citizenry plan or supports initiatives
990     in the state that advance education, gender equality, diversity and inclusion, work-life balance,
991     environmental or social good, or other similar causes;
992          (xii) whether the business entity's headquarters are located within the state;
993          (xiii) the likelihood of other business entities relocating to another state as a result of
994     the new commercial project;
995          (xiv) the necessity of the tax credit for the business entity's expansion in the state or
996     relocation from another state; and
997          (xv) the location and impact of the new commercial project on existing and planned
998     transportation facilities, existing and planned housing, including affordable housing, and public
999     infrastructure; and
1000          (c) consult with the [GO Utah] GOEO board.
1001          (3) [(a)] In determining the amount of tax credit that a business entity may be
1002     authorized to receive under a written agreement, the office may:
1003          [(i)] (a) authorize a higher or optimized amount of tax credit for a new commercial
1004     project located within a development zone created by a local government entity as described in
1005     Subsection 63N-2-104(2); and
1006          [(ii)] (b) establish by rule made in accordance with Title 63G, Chapter 3, Utah
1007     Administrative Rulemaking Act, a process by which the office closely approximates the
1008     amount of taxes the business entity paid under Title 59, Chapter 12, Sales and Use Tax Act, for
1009     a capital project.
1010          [(b) The office may apply a process described in Subsection (3)(a)(ii) to a business
1011     entity only with respect to a new or amended written agreement that takes effect on or after
1012     January 1, 2022.]
1013          (4) If the office identifies any of the following events after entering into a written
1014     agreement with a business entity, the office and the business entity shall amend, or the office
1015     may terminate, the written agreement:
1016          (a) a change in the business entity's organization resulting from a merger with or
1017     acquisition of another entity located in the state;

1018          (b) a material increase in the business entity's retail operations that results in new state
1019     revenue not subject to the incentive; or
1020          (c) an increase in the business entity's operations that:
1021          (i) is outside the scope of the written agreement or outside the boundaries of a
1022     development zone; and
1023          (ii) results in new state revenue not subject to the incentive.
1024          Section 17. Section 63N-2-107 is amended to read:
1025          63N-2-107. Reports of new state revenue, partial rebates, and tax credits.
1026          (1) Before October 1 of each year, the office shall submit a report to the Governor's
1027     Office of Planning and Budget, the Office of the Legislative Fiscal Analyst, and the Division of
1028     Finance identifying:
1029          (a) (i) the total estimated amount of new state [revenues] revenue created from new
1030     commercial projects;
1031          (ii) the estimated amount of new state [revenues] revenue from new commercial
1032     projects that will be generated from:
1033          (A) sales tax;
1034          (B) income tax; and
1035          (C) corporate franchise and income tax; and
1036          (iii) the minimum number of new incremental jobs and high paying jobs that will be
1037     created before any tax credit is awarded; and
1038          (b) the total estimated amount of tax credits that the office projects that business
1039     entities will qualify to claim under this part.
1040          (2) By the first business day of each month, the office shall submit a report to the
1041     Governor's Office of Planning and Budget, the Office of the Legislative Fiscal Analyst, and the
1042     Division of Finance identifying:
1043          (a) each new written agreement that the office entered into since the last report;
1044          (b) the estimated amount of new state [revenues] revenue that will be generated under
1045     each written agreement described in Subsection (2)(a);
1046          (c) the estimated maximum amount of tax credits that a business entity could qualify
1047     for under each written agreement described in Subsection (2)(a); and
1048          (d) the minimum number of new incremental jobs and high paying jobs that will be

1049     created before any tax credit is awarded.
1050          (3) At the reasonable request of the Governor's Office of Planning and Budget, the
1051     Office of the Legislative Fiscal Analyst, or the Division of Finance, the office shall provide
1052     additional information about the tax credit, new incremental jobs and high paying jobs, costs,
1053     and economic benefits related to this part, if the information is part of a public record as
1054     defined in Section 63G-2-103.
1055          (4) By [June 30] October 1, the office shall submit to the Economic Development and
1056     Workforce Services Interim Committee, the Business, Economic Development, and Labor
1057     Appropriations Subcommittee, and the governor, a written report that provides an overview of
1058     the implementation and efficacy of the statewide economic development strategy, including an
1059     analysis of the extent to which the office's programs are aligned with the prevailing economic
1060     conditions expected in the next fiscal year.
1061          Section 18. Section 63N-2-504 is amended to read:
1062          63N-2-504. Independent review committee.
1063          (1) In accordance with rules adopted by the office under Section 63N-2-509, the [GO
1064     Utah] GOEO board shall establish a separate, independent review committee to provide
1065     recommendations to the office regarding the terms and conditions of an agreement and to
1066     consult with the office as provided in this part or in rule.
1067          (2) The review committee shall consist of:
1068          (a) one member appointed by the executive director to represent the office;
1069          (b) two members appointed by the mayor or chief executive of the county in which the
1070     qualified hotel is located or proposed to be located;
1071          (c) two members appointed by:
1072          (i) the mayor of the municipality in which the qualified hotel is located or proposed to
1073     be located, if the qualified hotel is located or proposed to be located within the boundary of a
1074     municipality; or
1075          (ii) the mayor or chief executive of the county in which the qualified hotel is located or
1076     proposed to be located, in addition to the two members appointed under Subsection (2)(b), if
1077     the qualified hotel is located or proposed to be located outside the boundary of a municipality;
1078          (d) an individual representing the hotel industry, appointed by the Utah Hotel and
1079     Lodging Association;

1080          (e) an individual representing the commercial development and construction industry,
1081     appointed by the president or chief executive officer of the local chamber of commerce;
1082          (f) an individual representing the convention and meeting planners industry, appointed
1083     by the president or chief executive officer of the local convention and visitors bureau; and
1084          (g) one member appointed by the [GO Utah] GOEO board.
1085          (3) (a) A member serves an indeterminate term and may be removed from the review
1086     committee by the appointing authority at any time.
1087          (b) A vacancy may be filled in the same manner as an appointment under Subsection
1088     (2).
1089          (4) A member of the review committee may not be paid for serving on the review
1090     committee and may not receive per diem or expense reimbursement.
1091          (5) The office shall provide any necessary staff support to the review committee.
1092          Section 19. Section 63N-2-512 is amended to read:
1093          63N-2-512. Hotel Impact Mitigation Fund.
1094          (1) As used in this section:
1095          (a) "Affected hotel" means a hotel built in the state before July 1, 2014.
1096          (b) "Direct losses" means affected hotels' losses of hotel guest business attributable to
1097     the qualified hotel room supply being added to the market in the state.
1098          (c) "Mitigation fund" means the Hotel Impact Mitigation Fund, created in Subsection
1099     (2).
1100          (2) There is created an expendable special revenue fund known as the Hotel Impact
1101     Mitigation Fund.
1102          (3) The mitigation fund shall:
1103          (a) be administered by [the GO Utah board] GOEO;
1104          (b) earn interest; and
1105          (c) be funded by:
1106          (i) payments required to be deposited into the mitigation fund by the Division of
1107     Finance under Subsection 59-12-103(10);
1108          (ii) money required to be deposited into the mitigation fund under Subsection
1109     17-31-9(2) by the county in which a qualified hotel is located; and
1110          (iii) any money deposited into the mitigation fund under Subsection (6).

1111          (4) Interest earned by the mitigation fund shall be deposited into the mitigation fund.
1112          (5) (a) In accordance with office rules, [the GO Utah board] GOEO shall annually pay
1113     up to $2,100,000 of money in the mitigation fund:
1114          (i) to affected hotels;
1115          (ii) for four consecutive years, beginning 12 months after the date of initial occupancy
1116     of the qualified hotel occurs; and
1117          (iii) to mitigate direct losses.
1118          (b) (i) If the amount [the GO Utah board] GOEO pays under Subsection (5)(a) in any
1119     year is less than $2,100,000, [the GO Utah board] GOEO shall pay to the Stay Another Day
1120     and Bounce Back Fund, created in Section 63N-2-511, the difference between $2,100,000 and
1121     the amount paid under Subsection (5)(a).
1122          (ii) [The GO Utah board] GOEO shall make any required payment under Subsection
1123     (5)(b)(i) within 90 days after the end of the year for which a determination is made of how
1124     much [the GO Utah board] GOEO is required to pay to affected hotels under Subsection (5)(a).
1125          (6) A host local government or qualified hotel owner may make payments to the
1126     Division of Finance for deposit into the mitigation fund.
1127          (7) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1128     office shall, in consultation with the Utah Hotel and Lodging Association and the county in
1129     which the qualified hotel is located, make rules establishing procedures and criteria governing
1130     payments under Subsection (5)(a) to affected hotels.
1131          Section 20. Section 63N-2-808 is amended to read:
1132          63N-2-808. Agreements between office and tax credit applicant and life science
1133     establishment -- Tax credit certificate.
1134          (1) (a) The office, with advice from the [GO Utah] GOEO board, may enter into an
1135     agreement to grant a tax credit certificate to a tax credit applicant selected in accordance with
1136     this part, if the tax credit applicant meets the conditions established in the agreement and under
1137     this part.
1138          (b) The agreement described in Subsection (1)(a) shall:
1139          (i) detail the requirements that the tax credit applicant shall meet prior to receiving a
1140     tax credit certificate;
1141          (ii) require the tax credit certificate recipient to retain records supporting a claim for a

1142     tax credit for at least four years after the tax credit certificate recipient claims a tax credit under
1143     this part; and
1144          (iii) require the tax credit certificate recipient to submit to audits for verification of the
1145     tax credit claimed, including audits by the office and by the State Tax Commission.
1146          (2) (a) The office, with advice from the [GO Utah] GOEO board, shall enter into an
1147     agreement with the life science establishment in which the tax credit applicant invested for
1148     purposes of claiming a tax credit.
1149          (b) The agreement described in Subsection (2)(a):
1150          (i) shall provide the office with a document that expressly and directly authorizes the
1151     State Tax Commission to disclose to the office the life science establishment's tax returns and
1152     other information that would otherwise be subject to confidentiality under Section 59-1-403 or
1153     Section 6103, Internal Revenue Code;
1154          (ii) shall authorize the Department of Workforce Services to disclose to the office the
1155     employment data that the life science establishment submits to the Department of Workforce
1156     Services;
1157          (iii) shall require the life science establishment to provide the office with the life
1158     science establishment's current capitalization tables; and
1159          (iv) may require the life science establishment to provide the office with other data
1160     that:
1161          (A) ensure compliance with the requirements of this chapter; and
1162          (B) demonstrate the economic impact of the tax credit applicant's investment in the life
1163     science establishment.
1164          Section 21. Section 63N-3-102 is amended to read:
1165          63N-3-102. Definitions.
1166          As used in this part:
1167          (1) "Administrator" means the executive director or the executive director's designee.
1168          (2) "Applicant" means an individual, for profit business entity, nonprofit, corporation,
1169     partnership, unincorporated association, government entity, executive branch department or
1170     division of a department, a political subdivision, a state institution of higher education, or any
1171     other administrative unit of the state.
1172          [(2)] (3) "Economic opportunities" means business situations or community

1173     circumstances which lend themselves to the furtherance of the economic interests of the state
1174     by providing a catalyst or stimulus to the growth or retention, or both, of commerce and
1175     industry in the state, including retention of companies whose relocation outside the state would
1176     have a significant detrimental economic impact on the state as a whole, regions of the state, or
1177     specific components of the state.
1178          [(3)] (4) "Restricted Account" means the restricted account known as the Industrial
1179     Assistance Account created in Section 63N-3-103.
1180          [(4)] (5) "Talent development grant" means a grant awarded under Section 63N-3-112.
1181          Section 22. Section 63N-3-105 is amended to read:
1182          63N-3-105. Qualification for assistance -- Application requirements.
1183          (1) Subject to the requirements of this part, the administrator may provide loans,
1184     grants, or other financial assistance from the restricted account to an entity offering an
1185     economic opportunity if that entity:
1186          (a) applies to the administrator in a form approved by the administrator; and
1187          (b) meets the qualifications of Subsection (2).
1188          (2) As part of an application for receiving financial assistance under this part, an
1189     applicant shall demonstrate the following to the satisfaction of the administrator:
1190          (a) the nature of the economic opportunity and the related benefit to the economic
1191     well-being of the state by providing evidence documenting the expenditure of money
1192     necessitated by the economic opportunity;
1193          (b) how the economic opportunity will act in concert with other state, federal, or local
1194     agencies to achieve the economic benefit;
1195          (c) that the applicant will expend funds in the state with employees, vendors,
1196     subcontractors, or other businesses in an amount proportional with money provided from the
1197     restricted account at a minimum ratio of one to one per year or other more stringent
1198     requirements as established on a per project basis by the administrator;
1199          (d) for an application for a loan, the applicant's ability to sustain economic activity in
1200     the state sufficient to repay, by means of cash or appropriate credits, the loan provided by the
1201     restricted account; and
1202          (e) any other criteria the administrator considers appropriate.
1203          (3) (a) The administrator may exempt an applicant from any of the requirements of

1204     Subsection (2) if:
1205          (i) the applicant is part of a targeted industry; or
1206          (ii) the applicant is a quasi-public corporation organized under Title 16, Chapter 6a,
1207     Utah Revised Nonprofit Corporation Act, or Title 63E, Chapter 2, Independent Corporations
1208     Act, and the applicant's operations, as demonstrated to the satisfaction of the administrator, will
1209     provide significant economic stimulus to the growth of commerce and industry in the state[; or]
1210     .
1211          [(iii) the GO Utah board recommends awarding a grant to the applicant.]
1212          (b) The administrator may not exempt the applicant from the requirement under
1213     Subsection 63N-3-106(1)(b) that the loan be structured so that the repayment or return to the
1214     state equals at least the amount of the assistance together with an annual interest charge.
1215          [(4) The GO Utah board shall make recommendations to the administrator regarding
1216     applications for loans, grants, or other financial assistance from the Industrial Assistance
1217     Account.]
1218          [(5)] (4) Before awarding any money under this part, the administrator shall:
1219          (a) make findings as to whether an applicant has satisfied the requirements of
1220     Subsection (2);
1221          (b) establish benchmarks and timeframes in which progress toward the completion of
1222     the agreed upon activity is to occur;
1223          (c) monitor compliance by an applicant with any contract or agreement entered into by
1224     the applicant and the state as provided by Section 63N-3-107; and
1225          (d) make funding decisions based upon appropriate findings and compliance.
1226          Section 23. Section 63N-3-106 is amended to read:
1227          63N-3-106. Structure of loans, grants, and assistance -- Repayment -- Earned
1228     credits.
1229          (1) (a) Subject to Subsection (1)(b), the administrator has authority to determine the
1230     structure, amount, and nature of any loan, grant, or other financial assistance from the restricted
1231     account.
1232          (b) Loans made under this part shall be structured so the intended repayment or return
1233     to the state, including cash or credit, equals at least the amount of the assistance together with
1234     an annual interest charge as negotiated by the administrator.

1235          (c) Payments resulting from grants awarded from the restricted account shall be made
1236     only after the administrator has determined that the company has satisfied the conditions upon
1237     which the payment or earned credit was based.
1238          (2) (a) The administrator may provide for a system of earned credits that may be used
1239     to support grant payments or in lieu of cash repayment of a restricted account loan obligation.
1240          (b) The value of the credits described in Subsection (2)(a) shall be based on factors
1241     determined by the administrator, including:
1242          (i) the number of Utah jobs created;
1243          (ii) the increased economic activity in Utah; or
1244          (iii) other events and activities that occur as a result of the restricted account assistance.
1245          (3) (a) A cash loan repayment or other cash recovery from a company receiving
1246     assistance under this section, including interest, shall be deposited into the restricted account.
1247          (b) The administrator and the Division of Finance shall determine the manner of
1248     recognizing and accounting for the earned credits used in lieu of loan repayments or to support
1249     grant payments as provided in Subsection (2).
1250          (4) (a) (i) At the end of each fiscal year, the Division of Finance shall [set aside]
1251     transfer the balance of the General Fund revenue surplus as defined in Section 63J-1-312 after
1252     the transfers of General Fund revenue surplus described in Subsection (4)(b) to the Industrial
1253     Assistance Account in an amount equal to any credit that has accrued under this part[.] Ĥ→ [
;] . ←Ĥ
1254          (ii) [The set aside] Ĥ→ [
the] The ←Ĥ transfer under Subsection (4)(a)(i) [shall be] is
1254a     capped at
1255     $50,000,000[, at which time no subsequent contributions may be made and any interest accrued
1256     above the $50,000,000 cap shall be deposited] Ĥ→ [
;] ←Ĥ and
1257          Ĥ→ [
(iii)] ←Ĥ the Division of Finance shall deposit any interest accrued above the
1257a     $50,000,000
1258     cap into the General Fund.
1259          (b) The [set aside] Division of Finance shall make the transfer required by Subsection
1260     (4)(a) [shall be made] after the [transfer of surplus] Division of Finance transfers the General
1261     Fund revenue surplus [is made]:
1262          (i) to the Medicaid Growth Reduction and Budget Stabilization Restricted Account, as
1263     provided in Section 63J-1-315;
1264          (ii) to the General Fund Budget Reserve Account, as provided in Section 63J-1-312;
1265     and

1266          (iii) to the Wildland Fire Suppression Fund or State Disaster Recovery Restricted
1267     Account, as provided in Section 63J-1-314.
1268          (c) These credit amounts may not be used for purposes of the restricted account as
1269     provided in this part until appropriated by the Legislature.
1270          Section 24. Section 63N-3-107 is amended to read:
1271          63N-3-107. Agreements.
1272          The administrator shall enter into agreements with each successful applicant that have
1273     specific terms and conditions for each loan, grant, or financial assistance under this part,
1274     including:
1275          (1) for a loan:
1276          (a) repayment schedules;
1277          (b) interest rates;
1278          (c) specific economic activity required to qualify for the loan or for repayment credits;
1279          (d) collateral or security, if any; and
1280          (e) other terms and conditions considered appropriate by the administrator; and
1281          (2) for a grant or other financial assistance:
1282          (a) requirements for compliance monitoring[, for a period of five years];
1283          (b) repayment for nonperformance or departure from the state;
1284          (c) collateral or security, if any; and
1285          (d) other terms and conditions considered appropriate by the administrator.
1286          Section 25. Section 63N-3-111 is amended to read:
1287          63N-3-111. Annual policy considerations.
1288          (1) (a) The office shall make recommendations to state and federal agencies, local
1289     governments, the governor, and the Legislature regarding policies and initiatives that promote
1290     the economic development of targeted industries.
1291          (b) The office may create one or more voluntary advisory committees that may include
1292     public and private stakeholders to solicit input on policy guidance and best practices in
1293     encouraging the economic development of targeted industries.
1294          [(2) In evaluating the economic impact of applications for assistance, the GO Utah
1295     board shall use an econometric cost-benefit model.]
1296          [(3)] (2) The [GO Utah board] administrator may establish:

1297          (a) minimum interest rates to be applied to loans granted that reflect a fair social rate of
1298     return to the state comparable to prevailing market-based rates such as the prime rate, U.S.
1299     Government T-bill rate, or bond coupon rate as paid by the state, adjusted by social indicators
1300     such as the rate of unemployment; and
1301          (b) minimum applicant expense ratios, as long as they are at least equal to those
1302     required under Subsection 63N-3-105(2).
1303          Section 26. Section 63N-3-112 is amended to read:
1304          63N-3-112. Talent development grants.
1305          (1) A for-profit business that is creating new incremental high paying jobs in the state,
1306     may apply to receive a talent development grant from the restricted account.
1307          (2) In accordance with the provisions of this section and in consultation with the [GO
1308     Utah] GOEO board, the administrator may award up to $10,000 per new job created.
1309          (3) The administrator shall designate an application process for a business to apply for
1310     the grant.
1311          (4) A business may apply to receive a grant only after each employee has been
1312     employed at qualifying wage levels for at least 12 consecutive months.
1313          (5) [Money] The office shall deduct money granted for a talent development grant
1314     under this section [shall be deducted] from any other money or incentive awarded by the office
1315     to the business.
1316          (6) Grants awarded under this section are only to reimburse a business for the costs
1317     incurred to recruit, hire, train, and otherwise employ an employee in a newly created job.
1318          (7) [A] As part of the application process, a business shall submit a hiring and training
1319     plan detailing [what] how the grant money will be used [for as part of the application process].
1320          (8) The administrator may [only] grant an award only up to an amount that is no more
1321     than 25% of the estimated costs to be incurred by the business for the costs in the hiring and
1322     training plan.
1323          Section 27. Section 63N-3-1101 is amended to read:
1324          63N-3-1101. Definitions.
1325          As used in this part:
1326          (1) "Grant" means a grant awarded under Section 63N-3-1102.
1327          (2) "Program" means the Manufacturing Modernization Grant Program created in

1328     Section 63N-3-1102.
1329          (3) "Targeted industry" means an industry or group of industries targeted by the [GO
1330     Utah] GOEO board under Section 63N-3-111 for economic development in the state.
1331          Section 28. Section 63N-3-1102 is amended to read:
1332          63N-3-1102. Manufacturing Modernization Grant Program -- Creation --
1333     Purpose -- Requirements -- Rulemaking -- Report.
1334          (1) (a) There is created the Manufacturing Modernization Grant Program to be
1335     administered by the office.
1336          (b) The purpose of the program is to award grants to existing Utah businesses to
1337     establish, relocate, retain, or develop manufacturing industry in the state and lessen dependence
1338     on manufacturing overseas.
1339          (2) (a) An entity that submits a proposal for a grant to the office shall include details in
1340     the proposal regarding:
1341          (i) [how the entity plans] the entity's plan to use the grant to fulfill the purpose
1342     described in Subsection (1)(b);
1343          (ii) any plan to use funding sources in addition to a grant for the proposal; and
1344          (iii) any existing or planned partnerships between the entity and another individual or
1345     entity to implement the proposal.
1346          (b) In evaluating a proposal for a grant, the office shall consider:
1347          (i) the likelihood the proposal will accomplish the purpose described in Subsection
1348     (1)(b);
1349          (ii) the extent to which any additional funding sources or existing or planned
1350     partnerships will benefit the proposal; and
1351          (iii) the viability and sustainability of the proposal.
1352          (c) In determining a grant award, the office:
1353          (i) [shall] may consult with the [GO Utah] GOEO board; and
1354          (ii) may prioritize a targeted industry or an entity with fewer than 250 employees.
1355          (3) Before receiving the grant, a grant recipient shall enter into a written agreement
1356     with the office that specifies:
1357          (a) the grant amount;
1358          (b) the time period and structure for distribution of the grant, including any terms and

1359     conditions the recipient is required to meet to receive a distribution; and
1360          (c) the expenses for which the recipient may use the grant, including:
1361          (i) [to acquire] acquisition of manufacturing equipment;
1362          (ii) production, design, or engineering costs;
1363          (iii) specialized employee training;
1364          (iv) technology upgrades; or
1365          (v) [to provide] provision of a grant to another individual or entity for the expenses
1366     described in Subsections (3)(c)(i) through (iv) or to otherwise fulfill the recipient's proposal.
1367          (4) Subject to Subsection (2), the office may, in accordance with Title 63G, Chapter 3,
1368     Utah Administrative Rulemaking Act, make rules to establish:
1369          (a) the form and process for submitting a proposal to the office for a grant;
1370          (b) [which] the entities that are eligible to apply for a grant;
1371          (c) the method and formula for determining a grant amount; and
1372          (d) the reporting requirements for a grant recipient.
1373          (5) On or before [November 30] October 1 of each year, the office shall provide a
1374     written report to the Economic Development and Workforce Services Interim Committee
1375     regarding:
1376          (a) each grant awarded; and
1377          (b) the economic impact of each grant.
1378          Section 29. Section 63N-3-1301 is enacted to read:
1379     
Part 13. Innovation in Artificial Intelligence Grant Pilot Program

1380          63N-3-1301. Definitions.
1381          As used in this part:
1382          (1) "Business entity" means a for-profit or nonprofit organization.
1383          (2) "Pilot program" means the Innovation in Artificial Intelligence Grant Pilot Program
1384     created in Section 63N-3-1302.
1385          (3) "Student" means a child enrolled in a public or private school, grades kindergarten
1386     through twelfth grade.
1387          Section 30. Section 63N-3-1302 is enacted to read:
1388          63N-3-1302. Innovation in Artificial Intelligence Grant Pilot Program created --
1389     Purpose -- Requirements -- Report.

1390          (1) There is created the Innovation in Artificial Intelligence Grant Pilot Program, to be
1391     administered subject to the availability of funds by the office as described in this section.
1392          (2) (a) The purpose of the pilot program is to award a grant to a business entity to
1393     develop a program, material, and curriculum to:
1394          (i) teach a course on artificial intelligence to students, with an emphasis on practical
1395     training; and
1396          (ii) prepare students for career opportunities in technology.
1397          (b) A business entity that is awarded a grant under this section shall work in
1398     partnership with a public or private school.
1399          (3) A business entity that submits an application for a grant to the office shall include
1400     the following details in the application:
1401          (a) how the business entity proposes to fulfill the purpose described in Subsection
1402     (2)(a);
1403          (b) how the business entity proposes to work with a public or private school, as
1404     described in Subsection (2)(b); and
1405          (c) any existing or planned partnership between the business entity and another
1406     individual or business entity to implement the proposal in the application.
1407          (4) In evaluating an application for a grant, the office shall consider:
1408          (a) the likelihood that the business entity's proposal will accomplish the purpose
1409     described in Subsection (2)(a); and
1410          (b) the overall viability of the proposal.
1411          (5) Before a business entity that has an approved application for a grant may receive
1412     grant funds, the business entity shall enter into a written agreement with the office that
1413     specifies:
1414          (a) the grant amount; and
1415          (b) the time period and structure for distribution of grant funds, including any terms
1416     and conditions the office requires.
1417          (6) The office may make rules in accordance with Title 63G, Chapter 3, Utah
1418     Administrative Rulemaking Act, to administer the pilot program, including:
1419          (a) establishing criteria and procedures for applying for and awarding a grant under this
1420     section; and

1421          (b) reporting requirements from a business entity after a grant is awarded.
1422          (7) The office shall include an annual written update on the pilot program in the report
1423     described in Section 63N-1a-306.
1424          Section 31. Section 63N-4-103 is amended to read:
1425          63N-4-103. Purpose of the Center for Rural Development.
1426          The Center for Rural Development is established to:
1427          (1) foster and support economic development programs and activities for the benefit of
1428     rural counties and communities;
1429          (2) foster and support community, county, and resource management planning
1430     programs and activities for the benefit of rural counties and communities;
1431          (3) foster and support leadership training programs and activities for the benefit of:
1432          (a) rural leaders in both the public and private sectors;
1433          (b) economic development and planning personnel; and
1434          (c) rural government officials;
1435          (4) foster and support efforts to coordinate and focus the technical and other resources
1436     of appropriate institutions of higher education, local governments, private sector interests,
1437     associations, nonprofit organizations, federal agencies, and others, in ways that address the
1438     economic development, planning, and leadership challenges;
1439          (5) work to enhance the capacity of [the GO Utah office] GOEO to address rural
1440     economic development, planning, and leadership training challenges and opportunities by
1441     establishing partnerships and positive working relationships with appropriate public and private
1442     sector entities, individuals, and institutions; and
1443          (6) foster government-to-government collaboration and good working relations
1444     between state and rural government regarding economic development and planning issues.
1445          Section 32. Section 63N-4-104 is amended to read:
1446          63N-4-104. Duties.
1447          (1) The Center for Rural Development shall:
1448          (a) work to enhance the capacity of the office to address rural economic development,
1449     planning, and leadership training challenges and opportunities by establishing partnerships and
1450     positive working relationships with appropriate public and private sector entities, individuals,
1451     and institutions;

1452          (b) work with the [GO Utah] GOEO board to coordinate and focus available resources
1453     in ways that address the economic development, planning, and leadership training challenges
1454     and priorities in rural Utah;
1455          (c) assist in administering the Rural Opportunity Program created in Section
1456     63N-4-802; and
1457          (d) in accordance with economic development and planning policies set by state
1458     government, coordinate relations between:
1459          (i) the state;
1460          (ii) rural governments;
1461          (iii) other public and private groups engaged in rural economic planning and
1462     development; and
1463          (iv) federal agencies.
1464          (2) [(a)] The Center for Rural Development may[:], in accordance with Title 63G,
1465     Chapter 3, Utah Administrative Rulemaking Act, make rules necessary to carry out its duties.
1466          [(i) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
1467     make rules necessary to carry out its duties;]
1468          [(ii) accept gifts, grants, devises, and property, in cash or in kind, for the benefit of
1469     rural Utah citizens; and]
1470          [(iii) use those gifts, grants, devises, and property received under Subsection (2)(a)(ii)
1471     for the use and benefit of rural citizens within the state.]
1472          [(b) All resources received under Subsection (2)(a)(ii) shall be deposited in the General
1473     Fund as dedicated credits to be used as directed in Subsection (2)(a)(iii).]
1474          Section 33. Section 63N-4-105 is amended to read:
1475          63N-4-105. Program manager.
1476          (1) The executive director [shall] may appoint a director for the Center for Rural
1477     Development with the approval of the governor.
1478          (2) The director of the Center for Rural Development shall be a person knowledgeable
1479     in the field of rural economic development and planning and experienced in administration.
1480          (3) Upon change of the executive director, the director of the Center for Rural
1481     Development may not be dismissed without cause for at least 180 days.
1482          Section 34. Section 63N-7-102 is amended to read:

1483          63N-7-102. Utah Office of Tourism created -- Appointment of managing director
1484     -- Responsibilities of tourism office.
1485          (1) There is created within [the GO Utah office] GOEO the Utah Office of Tourism.
1486          (2) (a) The executive director shall appoint a managing director of the tourism office.
1487          (b) The managing director may, with the approval of the executive director, appoint
1488     staff.
1489          (3) The tourism office shall:
1490          (a) be the tourism development authority of the state;
1491          (b) develop a tourism advertising, marketing, branding, destination development, and
1492     destination management program for the state;
1493          (c) receive approval from the board under Subsection 63N-7-202(1)(a) before
1494     implementing the program described in Subsection (3)(b);
1495          (d) develop a plan to increase the economic contribution by tourists visiting the state;
1496          (e) plan and conduct a program of information, advertising, and publicity relating to the
1497     recreational, scenic, historic, cultural, and culinary tourist attractions, amenities, and
1498     advantages of the state at large;
1499          (f) encourage and assist in the coordination of the activities of persons, firms,
1500     associations, corporations, travel regions, counties, and governmental agencies engaged in
1501     publicizing, developing, and promoting the tourist attractions, amenities, and advantages of the
1502     state;
1503          (g) conduct a regular and ongoing research program to identify statewide economic
1504     trends and conditions in the tourism sector of the economy; and
1505          (h) ensure that any plan or program developed under this Subsection (3) addresses, but
1506     not be limited to, the following policies:
1507          (i) enhancing the state's image;
1508          (ii) promoting the state as a year-round destination;
1509          (iii) encouraging expenditures by visitors to the state; and
1510          (iv) expanding the markets where the state is promoted.
1511          Section 35. Section 63N-8-102 is amended to read:
1512          63N-8-102. Definitions.
1513          As used in this chapter:

1514          (1) "Digital media company" means a company engaged in the production of a digital
1515     media project.
1516          (2) "Digital media project" means all or part of a production of interactive
1517     entertainment or animated production that is produced for distribution in commercial or
1518     educational markets, which shall include projects intended for Internet or wireless distribution.
1519          (3) "Dollars left in the state" means expenditures made in the state for a state-approved
1520     production, including:
1521          (a) an expenditure that is subject to:
1522          (i) a corporate franchise or income tax under Title 59, Chapter 7, Corporate Franchise
1523     and Income Taxes;
1524          (ii) an individual income tax under Title 59, Chapter 10, Individual Income Tax Act;
1525     [and]
1526          (iii) a sales and use tax under Title 59, Chapter 12, Sales and Use Tax Act,
1527     notwithstanding any sales and use tax exemption allowed by law; or
1528          (iv) a combination of Subsections (3)(a)(i), (ii), and (iii);
1529          (b) payments made to a nonresident only to the extent of the income tax paid to the
1530     state on the payments, the amount of per diems paid in the state, and other direct
1531     reimbursements transacted in the state; and
1532          (c) payments made to a payroll company or loan-out corporation that is registered to do
1533     business in the state, only to the extent of the amount of withholding under Section 59-10-402.
1534          (4) "Loan-out corporation" means a corporation owned by one or more artists that
1535     provides services of the artists to a third party production company.
1536          (5) "Motion picture company" means a company engaged in the production of:
1537          (a) motion pictures;
1538          (b) television series; or
1539          (c) made-for-television movies.
1540          (6) "Motion picture incentive" means either a cash rebate from the Motion Picture
1541     Incentive Account or a refundable tax credit under Section 59-7-614.5 or 59-10-1108.
1542          (7) "New state [revenues] revenue" means:
1543          (a) incremental new state sales and use tax [revenues] revenue generated as a result of
1544     a digital media project that a digital media company pays under Title 59, Chapter 12, Sales and

1545     Use Tax Act;
1546          (b) incremental new state tax [revenues] revenue that a digital media company pays as
1547     a result of a digital media project under:
1548          (i) Title 59, Chapter 7, Corporate Franchise and Income Taxes;
1549          (ii) Title 59, Chapter 10, Part 1, Determination and Reporting of Tax Liability and
1550     Information;
1551          (iii) Title 59, Chapter 10, Part 2, Trusts and Estates;
1552          (iv) Title 59, Chapter 10, Part 4, Withholding of Tax; or
1553          (v) a combination of Subsections (7)(b)(i), (ii), (iii), and (iv);
1554          (c) incremental new state [revenues] revenue generated as individual income taxes
1555     under Title 59, Chapter 10, Part 1, Determination and Reporting of Tax Liability and
1556     Information, paid by employees of the new digital media project as evidenced by payroll
1557     records from the digital media company; or
1558          (d) a combination of Subsections (7)(a), (b), and (c).
1559          (8) "Payroll company" means a business entity that handles the payroll and becomes
1560     the employer of record for the staff, cast, and crew of a motion picture production.
1561          (9) "Refundable tax credit" means a refundable motion picture tax credit authorized
1562     under Section 63N-8-103 and claimed under Section 59-7-614.5 or 59-10-1108.
1563          (10) "Restricted account" means the Motion Picture Incentive Account created in
1564     Section 63N-8-103.
1565          (11) "Rural production" means a state-approved production in which at least 75% of
1566     the total number of production days occur within:
1567          (a) a county of the third, fourth, fifth, or sixth class; or
1568          (b) a county of the second class that has a national park within or partially within the
1569     county's boundaries.
1570          (12) "State-approved production" means a production under Subsections (2) and (5)
1571     that is:
1572          (a) approved by the office and ratified by the [GO Utah board] Board of Tourism
1573     Development created in Section 63N-7-201; and
1574          (b) produced in the state by a motion picture company.
1575          (13) "Tax credit amount" means the amount the office lists as a tax credit on a tax

1576     credit certificate for a taxable year.
1577          (14) "Tax credit certificate" means a certificate issued by the office that:
1578          (a) lists the name of the applicant;
1579          (b) lists the applicant's taxpayer identification number;
1580          (c) lists the amount of tax credit that the office awards the applicant for the taxable
1581     year; and
1582          (d) may include other information as determined by the office.
1583          Section 36. Section 63N-8-103 is amended to read:
1584          63N-8-103. Motion Picture Incentive Account created -- Cash rebate incentives --
1585     Refundable tax credit incentives.
1586          (1) (a) There is created within the General Fund a restricted account known as the
1587     Motion Picture Incentive Account, which the office shall use to provide cash rebate incentives
1588     for state-approved productions by a motion picture company.
1589          (b) All interest generated from investment of money in the restricted account shall be
1590     deposited in the restricted account.
1591          (c) The restricted account shall consist of an annual appropriation by the Legislature.
1592          (d) The office shall:
1593          (i) with the advice of the [GO Utah board] Board of Tourism Development created in
1594     Section 63N-7-201, administer the restricted account; and
1595          (ii) make payments from the restricted account as required under this section.
1596          (e) The cost of administering the restricted account shall be paid from money in the
1597     restricted account.
1598          (2) (a) A motion picture company or digital media company seeking disbursement of
1599     an incentive allowed under an agreement with the office shall follow the procedures and
1600     requirements of this Subsection (2).
1601          (b) The motion picture company or digital media company shall provide the office with
1602     an incentive request form, provided by the office, identifying and documenting the dollars left
1603     in the state and new state [revenues] revenue generated by the motion picture company or
1604     digital media company for state-approved production, including any related tax returns by the
1605     motion picture company, payroll company, digital media company, or loan-out corporation
1606     under Subsection (2)(d).

1607          (c) For a motion picture company, an independent certified public accountant shall:
1608          (i) review the incentive request form submitted by the motion picture company; and
1609          (ii) provide a report on the accuracy and validity of the incentive request form,
1610     including the amount of dollars left in the state, in accordance with the agreed upon procedures
1611     established by the office by rule.
1612          (d) The motion picture company, digital media company, payroll company, or loan-out
1613     corporation shall provide the office with a document that expressly directs and authorizes the
1614     State Tax Commission to disclose the entity's tax returns and other information concerning the
1615     entity that would otherwise be subject to confidentiality under Section 59-1-403 or Section
1616     6103, Internal Revenue Code, to the office.
1617          (e) The office shall submit the document described in Subsection (2)(d) to the State
1618     Tax Commission.
1619          (f) Upon receipt of the document described in Subsection (2)(d), the State Tax
1620     Commission shall provide the office with the information requested by the office that the
1621     motion picture company, digital media company, payroll company, or loan-out corporation
1622     directed or authorized the State Tax Commission to provide to the office in the document
1623     described in Subsection (2)(d).
1624          (g) Subject to Subsection (3), for a motion picture company the office shall:
1625          (i) review the incentive request form from the motion picture company described in
1626     Subsection (2)(b) and verify that the incentive request form was reviewed by an independent
1627     certified public accountant as described in Subsection (2)(c); and
1628          (ii) based upon the independent certified public accountant's report under Subsection
1629     (2)(c), determine the amount of the incentive that the motion picture company is entitled to
1630     under the motion picture company's agreement with the office.
1631          (h) Subject to Subsection (3), for a digital media company, the office shall:
1632          (i) ensure the digital media project results in new state [revenues] revenue; and
1633          (ii) based upon review of new state [revenues] revenue, determine the amount of the
1634     incentive that a digital media company is entitled to under the digital media company's
1635     agreement with the office.
1636          (i) Subject to Subsection (3), if the incentive is in the form of a cash rebate, the office
1637     shall pay the incentive from the restricted account to the motion picture company,

1638     notwithstanding Subsections 51-5-3(23)(b) and 63J-1-105(6).
1639          (j) If the incentive is in the form of a refundable tax credit under Section 59-7-614.5 or
1640     59-10-1108, the office shall:
1641          (i) issue a tax credit certificate to the motion picture company or digital media
1642     company; and
1643          (ii) provide a digital record of the tax credit certificate to the State Tax Commission.
1644          (k) A motion picture company or digital media company may not claim a motion
1645     picture tax credit under Section 59-7-614.5 or 59-10-1108 unless the motion picture company
1646     or digital media company has received a tax credit certificate for the claim issued by the office
1647     under Subsection (2)(j)(i).
1648          (l) A motion picture company or digital media company may claim a motion picture
1649     tax credit on the motion picture company's or the digital media company's tax return for the
1650     amount listed on the tax credit certificate issued by the office.
1651          (m) A motion picture company or digital media company that claims a tax credit under
1652     Subsection (2)(l) shall retain the tax credit certificate and all supporting documentation in
1653     accordance with Subsection 63N-8-104(6).
1654          (3) (a) Subject to this Subsection (3), the office may issue $6,793,700 in tax credit
1655     certificates under this part in each fiscal year.
1656          [(b) For the fiscal year ending June 30, 2022, the office may issue $8,393,700 in tax
1657     credit certificates under this part.]
1658          [(c)] (b) For fiscal years 2023 and 2024, in addition to the amount of tax credit
1659     certificates authorized under Subsection (3)(a), the office may issue $12,000,000 in tax credit
1660     certificates under this part only for rural productions.
1661          [(d)] (c) If the office does not issue tax credit certificates in a fiscal year totaling the
1662     amount authorized under this Subsection (3), the office may carry over that amount for
1663     issuance in subsequent fiscal years.
1664          Section 37. Section 63N-8-104 is amended to read:
1665          63N-8-104. Motion picture incentives -- Standards to qualify for an incentive --
1666     Limitations -- Content of agreement between office and motion picture company or
1667     digital media company.
1668          (1) In addition to the requirements for receiving a motion picture incentive as set forth

1669     in this part, the office, in accordance with Title 63G, Chapter 3, Utah Administrative
1670     Rulemaking Act, shall make rules establishing:
1671          (a) the standards that a motion picture company or digital media company must meet to
1672     qualify for the motion picture incentive; and
1673          (b) criteria for determining the amount of the incentive.
1674          (2) The office shall ensure that those standards include the following:
1675          (a) an incentive may only be issued for a state-approved production by a motion picture
1676     company or digital media company;
1677          (b) financing has been obtained and is in place for the production; and
1678          (c) the economic impact of the production on the state represents new incremental
1679     economic activity in the state as opposed to existing economic activity.
1680          (3) With respect to a digital media project, the office shall consider economic
1681     modeling, including the costs and benefits of the digital media project to state and local
1682     governments in determining the motion picture incentive amount.
1683          (4) The office may also consider giving preference to a production that stimulates
1684     economic activity in rural areas of the state or that has Utah content, such as recognizing that
1685     the production was made in the state or uses Utah as Utah in the production.
1686          (5) (a) The office, with advice from the [GO Utah board] Board of Tourism
1687     Development created in Section 63N-7-201, may enter into an agreement with a motion picture
1688     company or digital media company that meets the standards established under this section and
1689     satisfies the other qualification requirements under this part.
1690          (b) Subject to Subsection 63N-8-103(3), the office may commit or authorize a motion
1691     picture incentive:
1692          (i) to a motion picture company of up to 20% of the dollars left in the state by the
1693     motion picture company, and a motion picture company can receive an additional 5%, not to
1694     exceed 25% of the dollars left in the state by the motion picture company if the company
1695     fulfills certain requirements determined by the office including:
1696          (A) employing a significant percentage of cast and crew from Utah;
1697          (B) highlighting the state of Utah and the Utah Film Commission in the motion picture
1698     credits; or
1699          (C) other promotion opportunities as agreed upon by the office and the motion picture

1700     company; and
1701          (ii) to a digital media company, if the incentive does not exceed 100% of the new state
1702     revenue less the considerations under Subsection (3), but not to exceed 20% of the dollars left
1703     in the state by the digital media company.
1704          (c) The office may not give a cash rebate incentive from the Motion Picture Incentive
1705     Restricted Account for a digital media project.
1706          (6) The office shall ensure that the agreement entered into with a motion picture
1707     company or digital media company under Subsection (5)(a):
1708          (a) details the requirements that the motion picture company or digital media company
1709     must meet to qualify for an incentive under this part;
1710          (b) specifies:
1711          (i) the nature of the incentive; and
1712          (ii) the maximum amount of the motion picture incentive that the motion picture
1713     company or digital media company may earn for a taxable year and over the life of the
1714     production;
1715          (c) establishes the length of time over which the motion picture company or digital
1716     media company may claim the motion picture incentive;
1717          (d) requires the motion picture company or digital media company to retain records
1718     supporting its claim for a motion picture incentive for at least four years after the motion
1719     picture company or digital media company claims the incentive under this part; and
1720          (e) requires the motion picture company or digital media company to submit to audits
1721     for verification of the claimed motion picture incentive.
1722          Section 38. Section 63N-13-305 is amended to read:
1723          63N-13-305. Office oversight over contract performance of facilitator -- Office
1724     reports to Legislature.
1725          (1) The office shall monitor and oversee a facilitator's performance under a contract
1726     under Section 63N-13-303 to ensure that the facilitator is fulfilling the requirements of Section
1727     63N-13-304.
1728          (2) Before [November 15] October 1 of each year, the office shall provide an annual
1729     report to the Economic Development and Workforce Services Interim Committee of the
1730     facilitator's activities under this part.

1731          Section 39. Section 63N-16-301 is amended to read:
1732          63N-16-301. Regulatory relief web page.
1733          (1) The regulatory relief office shall create and maintain on [the GO Utah office's]
1734     GOEO's website a web page that invites residents and businesses in the state to make
1735     suggestions regarding laws and regulations that could be modified or eliminated to reduce the
1736     regulatory burden of residents and businesses in the state.
1737          (2) On at least a quarterly basis, the regulatory relief office shall compile the results of
1738     suggestions from the web page and provide a written report to the governor, the Business and
1739     Labor Interim Committee, and the Economic Development and Workforce Services Interim
1740     Committee that describes the most common suggestions.
1741          (3) In creating the report described in Subsection (2), the regulatory relief office and
1742     the advisory committee:
1743          (a) shall ensure that private information of residents and businesses that make
1744     suggestions on the web page is not made public; and
1745          (b) may evaluate the suggestions and provide analysis and suggestions regarding which
1746     state laws and regulations could be modified or eliminated to reduce the regulatory burden of
1747     residents and businesses in the state while still protecting consumers.
1748          Section 40. Section 63N-17-102 is amended to read:
1749          63N-17-102. Definitions.
1750          As used in this chapter:
1751          (1) "Broadband center" means the Utah Broadband Center created in Section
1752     63N-17-201.
1753          [(2) "Eligible applicant" means:]
1754          [(a) a telecommunications provider or an Internet service provider;]
1755          [(b) a local government entity and one or more private entities, collectively, who are
1756     parties to a public-private partnership established for the purpose of expanding affordable
1757     broadband access in the state; or]
1758          [(c) a tribal government.]
1759          (2) "Final proposal" means the submission provided by the state to the Assistant
1760     Secretary of Commerce for Communications and Information as part of the state's BEAD
1761     Application, as set forth in 47 U.S.C. Sec. 1702(e)(4).

1762          (3) "Initial proposal" means the submission provided by the state to the Assistant
1763     Secretary of Commerce for Communications and Information as part of the state's BEAD
1764     Application, as set forth in 47 U.S.C. Sec. 1702(e)(3).
1765          (4) "Letter of intent" means the submission provided by the state to the Assistant
1766     Secretary of Commerce for Communications and Information as part of the state's BEAD
1767     Application, as set forth in 47 U.S.C. Sec. 1702(e)(1)(B).
1768          [(3)] (5) "Public-private partnership" means an arrangement or agreement between a
1769     government entity and one or more private persons to fund and provide for a public need
1770     through the development or operation of a public project in which the private person or persons
1771     share with the government entity the responsibility or risk of developing, owning, maintaining,
1772     financing, or operating the project.
1773          (6) "Subgrantee" means an entity that receives funds from the state under:
1774          (a) the Broadband Access Grant Program created in Section 63N-17-301; or
1775          (b) the Broadband Equity Access and Deployment Grant Program created in Section
1776     63N-17-401.
1777          (7) "State BEAD application" means a submission by the state for a grant under the
1778     federal Broadband Equity Access and Deployment Program established under 47 U.S.C. Sec.
1779     1702(b), consisting of a letter of intent, initial proposal, and final proposal.
1780          [(4) "Underserved area" means an area of the state that is underserved in terms of the
1781     area's access to broadband service, as further defined by rule made by the broadband center.]
1782          [(5) "Unserved area" means an area of the state that is rural and unserved in terms of
1783     the area's access to broadband service, as further defined by rule made by the broadband
1784     center.]
1785          Section 41. Section 63N-17-201 is amended to read:
1786          63N-17-201. Utah Broadband Center -- Creation -- Director -- Duties.
1787          (1) There is created within the office the Utah Broadband Center.
1788          (2) The executive director shall appoint a director of the broadband center to oversee
1789     the operations of the broadband center.
1790          (3) The broadband center shall:
1791          (a) ensure that publicly funded broadband projects continue to be publicly accessible
1792     and provide a public benefit;

1793          (b) develop the statewide digital connectivity plan described in Section 63N-17-203;
1794          (c) carry out the duties described in Section 63N-17-202; [and]
1795          (d) administer the Broadband Access Grant Program in accordance with Part 3,
1796     Broadband Access Grant Program[.]; and
1797          (e) administer the Broadband Equity Access and Deployment Grant Program in
1798     accordance with Part 4, Broadband Equity Access and Deployment Program.
1799          [(e)] (f) The broadband center shall ensure efficiency with respect to:
1800          (i) expenditure of funds; and
1801          (ii) avoiding duplication of efforts.
1802          [(f)] (g) The broadband center shall consider administering broadband infrastructure
1803     funds in a manner that:
1804          (i) efficiently maximizes the leverage of federal funding;
1805          (ii) avoids the use of public funds for broadband facilities that duplicate existing
1806     broadband facilities that already meet or exceed federal standards; and
1807          (iii) accounts for the benefits and costs to the state of existing facilities, equipment, and
1808     services of public and private broadband providers.
1809          Section 42. Section 63N-17-202 is amended to read:
1810          63N-17-202. Infrastructure and broadband coordination.
1811          (1) The broadband center shall partner with the Utah Geospatial Resource Center
1812     created in Section 63A-16-505 to collect and maintain a database and interactive map that
1813     displays economic development data statewide, including:
1814          (a) voluntarily submitted broadband availability, speeds, and other broadband data;
1815          (b) voluntarily submitted public utility data;
1816          (c) workforce data, including information regarding:
1817          (i) enterprise zones designated under Section 63N-2-206;
1818          (ii) public institutions of higher education; and
1819          (iii) APEX accelerators;
1820          (d) transportation data, which may include information regarding railway routes,
1821     commuter rail routes, airport locations, and major highways;
1822          (e) lifestyle data, which may include information regarding state parks, national parks
1823     and monuments, United States Forest Service boundaries, ski areas, golf courses, and hospitals;

1824     and
1825          (f) other relevant economic development data as determined by the office, including
1826     data provided by partner organizations.
1827          (2) The broadband center may:
1828          (a) make recommendations to state and federal agencies, local governments, the
1829     governor, and the Legislature regarding policies and initiatives that promote the development
1830     of broadband-related infrastructure in the state and help implement those policies and
1831     initiatives;
1832          (b) facilitate coordination between broadband providers and public and private entities;
1833          (c) collect and analyze data on broadband availability and usage in the state, including
1834     Internet speed, capacity, the number of unique visitors, and the availability of broadband
1835     infrastructure throughout the state;
1836          (d) create a voluntary broadband [advisory committee] alliance, which shall include
1837     broadband providers and other public and private stakeholders, to solicit input on
1838     broadband-related policy guidance, best practices, and adoption strategies;
1839          (e) work with broadband providers, state and local governments, and other public and
1840     private stakeholders to facilitate and encourage the expansion and maintenance of broadband
1841     infrastructure throughout the state; and
1842          (f) in accordance with the requirements of Title 63J, Chapter 5, Federal Funds
1843     Procedures Act, and in accordance with federal requirements:
1844          (i) apply for federal grants;
1845          (ii) participate in federal programs; and
1846          (iii) administer federally funded broadband-related programs.
1847          Section 43. Section 63N-17-203 is amended to read:
1848          63N-17-203. Statewide digital connectivity plan.
1849          [(1)] As used in this section:
1850          [(a)] (1) "Commission" means the Utah Broadband Center Advisory Commission
1851     created in Section 36-29-109.
1852          [(b)] (2) "Strategic plan" means the statewide digital connectivity plan created in
1853     [Subsection (2)] accordance with Subsections (2) and (3).
1854          [(2)] (3) The broadband center shall develop the [statewide digital connectivity]

1855     strategic plan.
1856          [(3)] (4) The strategic plan shall include strategies to:
1857          (a) implement broadband connectivity statewide;
1858          (b) promote digital equity;
1859          (c) apply for federal infrastructure funds; and
1860          (d) apply for additional funds.
1861          [(4)] (5) In developing the strategic plan, the broadband center shall work with the
1862     commission.
1863          [(5)] (6) The broadband center shall provide the commission with quarterly status
1864     updates regarding:
1865          (a) implementation of the commission's recommendations;
1866          (b) [recommendations the center has received from the Transportation Commission,
1867     created in Section 72-1-301;] the grant programs created in Sections 63N-17-301 and
1868     63N-17-401, including:
1869          (i) applications received for grant funding;
1870          (ii) grant awards about to be made by the broadband center;
1871          (iii) grant awards made by the broadband center; and
1872          (iv) projects implemented with grant funding;
1873          (c) strategic plan development;
1874          (d) strategic plan implementation;
1875          (e) grants received in addition to those described in Subsection (6)(b);
1876          (f) projects funded in addition to those described in Subsection (6)(b); and
1877          (g) recommendations for legislation.
1878          [(6)] (7) The broadband center shall submit the strategic plan to the commission for the
1879     commission's recommendation before finalizing the strategic plan.
1880          [(7)] (8) On or before [November 30] October 1 of each year, the broadband center
1881     shall report to the commission and the Public Utilities, Energy, and Technology Interim
1882     Committee regarding [the] status updates [described in Subsection (5)].
1883          Section 44. Section 63N-17-301 is amended to read:
1884          63N-17-301. Creation of Broadband Access Grant Program.
1885          (1) As used in this part:

1886          (a) "Eligible applicant" means:
1887          (i) a telecommunications provider or an Internet service provider;
1888          (ii) a local government entity and one or more private entities, collectively, who are
1889     parties to a public-private partnership established for the purpose of expanding affordable
1890     broadband access in the state; or
1891          (iii) a tribal government.
1892          (b) Underserved area" means an area of the state that is underserved in terms of the
1893     area's access to broadband service, as further defined by rule made by the broadband center.
1894          (c) "Unserved area" means an area of the state that is unserved in terms of the area's
1895     access to broadband service, as further defined by rule made by the broadband center.
1896          (2) There is established a grant program known as the Broadband Access Grant
1897     Program that is administered by the broadband center in accordance with this part.
1898          [(2)] (3) (a) The broadband center may award a grant under this part to an eligible
1899     applicant [who] that submits to the broadband center an application that includes a proposed
1900     project to extend broadband service to individuals and businesses in an unserved area or an
1901     underserved area by providing last-mile connections to end users.
1902          (b) Subsection [(2)(a)] (3)(a) does not prohibit the broadband center from awarding a
1903     grant for a proposed project that also includes middle-mile elements that are necessary for the
1904     last-mile connections.
1905          [(3)] (4) In awarding grants under this part, the broadband center shall:
1906          (a) based on the following criteria and in the order provided, prioritize proposed
1907     projects:
1908          (i) located in unserved areas;
1909          (ii) located in underserved areas;
1910          (iii) (A) that the eligible applicant developed after meaningful engagement with the
1911     impacted community to identify the community's needs and innovative means of providing a
1912     public benefit that addresses the community's needs; and
1913          (B) that include, as a component of the proposed project, a long-term public benefit to
1914     the impacted community developed in response to the eligible applicant's engagement with the
1915     community;
1916          (iv) located in an economically distressed area of the state, as measured by indices of

1917     unemployment, poverty, or population loss;
1918          (v) that make the greatest investment in last-mile connections;
1919          (vi) that provide higher speed broadband access to end users; and
1920          (vii) for which the eligible applicant provides at least 25% of the money needed for the
1921     proposed project, with higher priority to proposed projects for which the eligible applicant
1922     provides a greater percentage of the money needed for the proposed project; and
1923          (b) consider the impact of available funding for the proposed project from other
1924     sources, including money from matching federal grant programs.
1925          [(4) The broadband center may not award a grant under this part that exceeds
1926     $7,500,000.]
1927          (5) For a project that the eligible applicant cannot complete in a single fiscal year, the
1928     broadband center may distribute grant proceeds for the project over the course of the project's
1929     construction.
1930          [(6) In awarding grants under this part, the broadband center shall ensure that grant
1931     funds are not used in a manner that causes competition among projects that are substantially
1932     supported by state funds, as determined in accordance with rule made by the broadband center.]
1933          [(7)] (6) In awarding a grant under this part, the broadband center shall ensure that
1934     grant funds are not used by a subgrantee in a manner that causes competition among projects
1935     that are substantially supported by state funds or federal funds subgranted by the state, as
1936     determine in accordance with rules made by the broadband center in accordance with Title
1937     63G, Chapter 3, Utah Administrative Rulemaking Act.
1938          (7) As provided in and subject to the requirements of Title 63G, Chapter 2,
1939     Government Records Access and Management Act, a record submitted to the broadband center
1940     that contains a trade secret or confidential commercial information described in Subsection
1941     63G-2-305(2) is a protected record.
1942          Section 45. Section 63N-17-401 is enacted to read:
1943          63N-17-401. Creation of Broadband Equity Access and Deployment Grant
1944     Program.
1945          (1) There is established a grant program known as the Broadband Equity Access and
1946     Deployment Grant Program that is administered by the broadband center in accordance with:
1947          (a) this part; and

1948          (b) the requirements of the National Telecommunications and Information
1949     Administration's Broadband Equity Access and Deployment Program, 47 Ĥ→ [
U.S. Code] U.S.C.
1949a     ←Ĥ Sec. 1702
1950     et seq.
1951          (2) The broadband center shall:
1952          (a) prepare and submit the state's Broadband Equity Access and Deployment
1953     application, including the letter of intent, initial proposal, and final proposal to the National
1954     Telecommunications and Information Administration;
1955          (b) administer the Broadband Equity Access and Deployment Grant Program in
1956     accordance with this section and as approved by the National Telecommunications and
1957     Information Administration;
1958          (c) accept and process an application for subgranted funds;
1959          (d) report to the broadband commission quarterly on:
1960          (i) the progress of the broadband center's submission described in Subsection (2)(a);
1961          (ii) the administration of the program;
1962          (iii) applications received for subgranted funding;
1963          (iv) approved applications for subgranted funds; and
1964          (v) projects supported by subgranted funds;
1965          (e) ensure that a subgrantee complies with the state's final proposal to the National
1966     Telecommunications and Information Administration; and
1967          (f) make rules, in accordance with Title 63G, Chapter 3, Utah Administrative
1968     Rulemaking Act, necessary to administer this section.
1969          (3) The broadband commission shall give the broadband center recommendations
1970     during the quarterly reports described in Subsection (2)(d).
1971          (4) The broadband center may approve an application for subgranted funds if:
1972          (a) the application meets the requirements of this section;
1973          (b) the application meets any rule made pursuant to this section;
1974          (c) the application meets the requirements of the National Telecommunications and
1975     Information Administration's Broadband Equity Access and Deployment Program, 47 Ĥ→ [
U.S.
1976     Code
] U.S.C. ←Ĥ
Sec. 1702 et seq.; and
1977          (d) the broadband center has informed the broadband commission about the
1978     application, as described in Subsection (2)(d).

1979          Ĥ→ [
(5) The broadband commission may close a meeting to discuss with an application for
1980     subgranted funds with the broadband center if:
1981          (a) a quorum of the broadband commission is present;
1982          (b) the meeting is an open meeting for which notice has been given under Section
1983     52-4-202; and
1984          (c) two-thirds of the members of the broadband commission present at the open
1985     meeting vote to close the meeting for the purpose of discussing the application.
]

1985a     (5) After the broadband center completes a competitive application process for subgranted
1985b     funds but before the broadband center notifies the applicant of the award, the broadband
1985c     center shall present to the broadband commission on the subgrant award. ←Ĥ
1986          Section 46. Repealer.
1987          This bill repeals:
1988          Section 63N-1a-101, Title.
1989          Section 63N-17-101, Title.
1990          Section 47. Effective date.
1991          This bill takes effect on May 1, 2024.
1992          Section 48. Revisor instructions.
1993          The Legislature intends that, on May 1, 2024, all references to the term "GO Utah"
1994     change to"GOEO" in any new language added to the Utah Code by legislation that passes in the
1995     2024 General Session and becomes law.