Development Planning and Coordination Amendments

251
9-9-104.6
9-9-112
10-21-203
11-17-1.5
11-17-18
11-41-102
11-58-901
11-59-304
11-59-501
11-65-302
11-65-701
11-70-801
17-78-707
17C-1-603
17C-1-606
17C-1-1001
17D-1-507
35A-1-104.5
35A-1-201
35A-1-206
35A-4-312
35A-6-105
35A-8-2103
35A-8-2202
46-4-503
49-11-406
49-12-203
49-13-203
49-22-205
53E-1-201
53E-4-308
53H-1-402
53H-3-305
53H-4-306.1
53H-4-306.3
53H-11-415
53H-13-301
53H-13-302
53H-13-307
53H-13-309
53H-13-403
53H-16-303
54-4-41
59-1-403
59-7-159
59-7-614.2
59-7-614.5
59-7-614.10
59-7-621
59-10-137
59-10-1025
59-10-1037
59-10-1038
59-10-1107
59-10-1108
63A-5b-403
63B-5-201
63B-18-401
63B-24-201
63B-30-101
63C-4a-202
63C-27-201
63G-2-305
63G-4-102
63G-6a-804
63G-21-102
63G-21-201
63H-1-801
63J-1-602.2
63L-2-301
63L-11-402
63M-5-306
63M-11-201
63N-1a-102
63N-1a-103
63N-1a-301
63N-1a-303
63N-1a-401
63N-1a-402
63N-1a-501
63N-1a-502
63N-1a-503
63N-2-104.2
63N-2-504
63N-2-512
63N-2-512
63N-2-808
63N-3-112
63N-3-603
63N-3-603.1
63N-3-604
63N-3-604.1
63N-3-605
63N-3-606
63N-3-610.1
63N-3-611
63N-3-1101
63N-3-1102
63N-3-1602
63N-3-1603
63N-3-1604
63N-3-1702
63N-4-103
63N-4-104
63N-7-102
63N-16-102
63N-16-301
63N-18-201
63N-20-101
67-1-2
67-3-1
67-22-2
71A-9-303
72-1-209
72-2-503
72-4-302
72-7-504
79-6-902
79-7-203
HB0475
HB0019
0
Development Planning and Coordination Amendments
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Calvin Roberts
Senate Sponsor: Kirk A. Cullimore
LONG TITLE
General Description:
This bill addresses economic development planning and programs within the Governor's
Office of Economic Development.
Highlighted Provisions:
This bill:
defines terms and modifies definitions;
renames the Governor's Office of Economic Opportunity to the Governor's Office of
Economic Development;
exempts the Governor's Office of Economic Development from procurement
requirements related to the correctional industries division;
modifies the duties of the executive director of the Governor's Office of Economic
Development (executive director);
establishes the Economic Development Council (council);
describes the membership of the council;
describes the duties of the council;
establishes reporting requirements for the council;
requires reports to the Economic Development and Workforce Services Interim
Committee;
includes a coordination clause; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
This bill provides a coordination clause.
Utah Code Sections Affected:
AMENDS:
9-9-104.6
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 277
9-9-112
Effective
05/06/26
Repealed
12/31/26
, as last amended by Laws of Utah
2025, Chapter 57
10-21-203
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 15
11-17-1.5
Effective
05/06/26
, as last amended by Laws of Utah 2010, Chapter 378
11-17-18
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapter 282
11-41-102
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 16
11-58-901
Effective
05/06/26
, as last amended by Laws of Utah 2023, Chapter 435
11-59-304
Effective
05/06/26
Repealed
01/01/29
, as last amended by Laws of Utah
2023, Chapter 263
11-59-501
Effective
05/06/26
Repealed
01/01/29
, as last amended by Laws of Utah
2023, Chapters 263, 435
11-65-302
Effective
05/06/26
, as last amended by Laws of Utah 2023, Chapter 204
11-65-701
Effective
05/06/26
, as enacted by Laws of Utah 2022, Chapter 59
11-70-801
Effective
05/06/26
, as enacted by Laws of Utah 2024, Chapter 419
17-78-707
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 14
17C-1-603
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 480
17C-1-606
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 480
17C-1-1001
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 459
17D-1-507
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapter 282
35A-1-104.5
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapter 282
35A-1-201
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapters 282,
345 and 382
35A-1-206
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 57
35A-4-312
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 96
35A-6-105
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 271
35A-8-2103
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 529
35A-8-2202
Effective
05/06/26
, as last amended by Laws of Utah 2022, Chapter 118
46-4-503
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapter 344
49-11-406
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 425
49-12-203
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 64
49-13-203
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 64
49-22-205
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 64
53E-1-201
Effective
05/06/26
Partially Repealed
07/01/27
, as last amended by Laws
of Utah 2025, First Special Session, Chapter 9
53E-4-308
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 9
53H-1-402
Effective
05/06/26
Partially Repealed
07/01/27
, as renumbered and
amended by Laws of Utah 2025, First Special Session, Chapter 8
53H-3-305
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 8
53H-4-306.1
Effective
05/06/26
Repealed
07/01/28
, as renumbered and amended by
Laws of Utah 2025, First Special Session, Chapter 8
53H-4-306.3
Effective
05/06/26
Repealed
07/01/28
, as renumbered and amended by
Laws of Utah 2025, First Special Session, Chapter 8
53H-11-415
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 8
53H-13-301
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 8
53H-13-302
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 8
53H-13-307
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 8
53H-13-309
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 8
53H-13-403
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 8
53H-16-303
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 8
54-4-41
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapters 280, 282
59-1-403
Effective
05/06/26
Partially Repealed
07/01/29
, as last amended by Laws of
Utah 2025, Chapters 182, 323, 400, and 498
59-7-159
Effective
05/06/26
Partially Repealed
12/31/26
, as last amended by Laws of
Utah 2025, Chapter 292
59-7-614.2
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 292
59-7-614.5
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 292
59-7-614.10
Effective
05/06/26
Repealed
12/31/26
, as last amended by Laws of Utah
2025, Chapters 182, 292
59-7-621
Effective
05/06/26
, as last amended by Laws of Utah 2022, Chapter 195
59-10-137
Effective
05/06/26
Partially Repealed
12/31/26
, as last amended by Laws
of Utah 2025, Chapter 292
59-10-1025
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 292
59-10-1037
Effective
05/06/26
Repealed
12/31/26
, as last amended by Laws of Utah
2025, Chapters 182, 292
59-10-1038
Effective
05/06/26
, as last amended by Laws of Utah 2022, Chapter 195
59-10-1107
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 292
59-10-1108
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 292
63A-5b-403
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 9
63B-5-201
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 9
63B-18-401
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapter 282
63B-24-201
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapter 282
63B-30-101
Effective
05/06/26
, as enacted by Laws of Utah 2020, Third Special
Session, Chapter 2
63C-4a-202
Effective
05/06/26
Repealed
07/01/28
, as last amended by Laws of Utah
2014, Chapter 387
63C-27-201
Effective
05/06/26
Repealed
07/01/32
, as enacted by Laws of Utah 2022,
Chapter 153
63G-2-305
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 17
63G-4-102
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapters 14,
260 and 340
63G-6a-804
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 159
63G-21-102
Effective
05/06/26
Repealed
07/01/28
, as last amended by Laws of Utah
2021, Chapters 282, 344
63G-21-201
Effective
05/06/26
Repealed
07/01/28
, as last amended by Laws of Utah
2023, Chapter 34
63H-1-801
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapter 282
63J-1-602.2
Effective
05/06/26
Partially Repealed
07/01/29
, as last amended by Laws
of Utah 2025, First Special Session, Chapter 17
63L-2-301
Effective
05/06/26
, as last amended by Laws of Utah 2022, Chapter 362
63L-11-402
Effective
05/06/26
Repealed
07/01/27
, as last amended by Laws of Utah
2025, Chapter 140
63M-5-306
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapter 282
63M-11-201
Effective
05/06/26
Repealed
07/01/26
, as last amended by Laws of Utah
2021, Chapters 196, 282
63N-1a-102
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 512
63N-1a-103
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 159
63N-1a-301
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 512
63N-1a-303
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 512
63N-1a-401
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 512
63N-1a-402
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 159
63N-2-104.2
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapters 159,
316
63N-2-504
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 159
63N-2-512
Effective
05/06/26
Superseded
07/01/26
, as last amended by Laws of
Utah 2025, First Special Session, Chapter 17
63N-2-512
Effective
07/01/26
Repealed
07/01/28
, as last amended by Laws of Utah
2025, Chapter 285
63N-2-808
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 159
63N-3-112
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 159
63N-3-603
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 15
63N-3-603.1
Effective
05/06/26
, as enacted by Laws of Utah 2025, Chapter 29
63N-3-604
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 29
63N-3-604.1
Effective
05/06/26
, as enacted by Laws of Utah 2025, Chapter 29
63N-3-605
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 29
63N-3-606
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 29
63N-3-610.1
Effective
05/06/26
, as enacted by Laws of Utah 2025, Chapter 29
63N-3-611
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 29
63N-3-1101
Effective
05/06/26
Repealed
07/01/28
, as last amended by Laws of Utah
2024, Chapter 159
63N-3-1102
Effective
05/06/26
Repealed
07/01/28
, as last amended by Laws of Utah
2024, Chapter 159
63N-3-1602
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 15
63N-3-1603
Effective
05/06/26
, as enacted by Laws of Utah 2024, Chapter 537
63N-3-1604
Effective
05/06/26
, as enacted by Laws of Utah 2024, Chapter 537
63N-3-1702
Effective
05/06/26
, as enacted by Laws of Utah 2025, Chapter 495
63N-4-103
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 159
63N-4-104
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 159
63N-7-102
Effective
05/06/26
Partially Repealed
07/01/30
, as last amended by Laws
of Utah 2024, Chapter 159
63N-16-102
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 400
63N-16-301
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 159
63N-18-201
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2023,
Chapter 499
63N-20-101
Effective
05/06/26
, as last amended by Laws of Utah 2023, Chapters 252,
328 and renumbered and amended by Laws of Utah 2023, Chapter 380
67-1-2
Effective
05/06/26
, as last amended by Laws of Utah 2023, Chapter 250
67-3-1
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 17
67-22-2
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 232
71A-9-303
Effective
05/06/26
, as enacted by Laws of Utah 2025, Chapter 71
72-1-209
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapter 282
72-2-503
Effective
05/06/26
, as enacted by Laws of Utah 2025, Chapter 502
72-4-302
Effective
05/06/26
Repealed
01/02/30
, as last amended by Laws of Utah
2021, Chapters 184, 280 and 282
72-7-504
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapter 282
79-6-902
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 17
79-7-203
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 270
ENACTS:
63N-1a-501
Effective
05/06/26
, Utah Code Annotated 1953
63N-1a-502
Effective
05/06/26
, Utah Code Annotated 1953
63N-1a-503
Effective
05/06/26
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
9-9-104.6
is amended to read:
9-9-104.6
Effective
05/06/26
. Participation of state agencies in meetings with
tribal leaders -- Contact information.
(1)
For at least three of the joint meetings described in Subsection
9-9-104.5(2)(a)
, the
division shall coordinate with representatives of tribal governments and the entities
listed in Subsection
(2)
to provide for the broadest participation possible in the joint
meetings.
(2)
The following may participate in all meetings described in Subsection
(1)
:
(a)
the chairs of the Native American Legislative Liaison Committee created in Section
36-22-1
;
(b)
the governor or the governor's designee;
(c)
the American Indian-Alaska Native Public Education Liaison appointed in
accordance with Section
53F-5-604
; and
(d)
a representative appointed by the chief administrative officer of the following:
(i)
the Department of Health and Human Services;
(ii)
the Department of Natural Resources;
(iii)
the Department of Workforce Services;
(iv)
the Governor's Office of Economic
Opportunity
Development
;
(v)
the State Board of Education; and
(vi)
the Utah Board of Higher Education.
(3)
(a)
The chief administrative officer of the agencies listed in Subsection
(3)(b)
shall:
(i)
designate the name of a contact person for that agency that can assist in
coordinating the efforts of state and tribal governments in meeting the needs of the
Native Americans residing in the state; and
(ii)
notify the division:
(A)
who is the designated contact person described in Subsection
(3)(a)(i)
; and
(B)
of any change in who is the designated contact person described in Subsection
(3)(a)(i)
.
(b)
This Subsection
(3)
applies to:
(i)
the Department of Agriculture and Food;
(ii)
the Department of Cultural and Community Engagement;
(iii)
the Department of Corrections;
(iv)
the Department of Environmental Quality;
(v)
the Department of Public Safety;
(vi)
the Department of Transportation;
(vii)
the Office of the Attorney General;
(viii)
the State Tax Commission; and
(ix)
any
individual or
agency described in Subsections
(2)(c)
through
(d)
.
(c)
At the request of the division, a contact person listed in Subsection
(3)(a)(i)
may
participate in a meeting described in Subsection
(1)
.
(4)
(a)
A participant under this section who is not a legislator may not receive
compensation or benefits for the participant's service, but may receive per diem and
travel expenses as allowed in:
(i)
Section
63A-3-106
;
(ii)
Section
63A-3-107
; and
(iii)
rules made by the Division of Finance according to Sections
63A-3-106
and
63A-3-107
.
(b)
Compensation and expenses of a participant who is a legislator are governed by
Section
36-2-2
and Legislative Joint Rules,
Title 5, Legislative Compensation and
Expenses
.
Section 2. Section
9-9-112
is amended to read:
9-9-112
Effective
05/06/26
Repealed
12/31/26
. Bears Ears Visitor Center
Advisory Committee.
(1)
Utah extends an invitation to the Navajo Nation, the Ute Mountain Ute Tribe, the Hopi
Nation, the Zuni Tribe, and the Ute Indian Tribe of the Uintah Ouray to form an
advisory committee for the purpose of exploring the feasibility, location, functions, and
other important matters surrounding the creation of a visitor center at Bears Ears.
(2)
As used in this section:
(a)
"Advisory committee" means the Bears Ears Visitor Center Advisory Committee
created by this section.
(b)
"Bears Ears" means the Bears Ears National Monument.
(3)
(a)
Subject to Subsection
(3)(b)
, there is created the Bears Ears Visitor Center
Advisory Committee consisting of the following voting members:
(i)
a representative of the Navajo Nation, appointed by the Navajo Nation;
(ii)
a representative of the Ute Mountain Ute Tribe, appointed by the Ute Mountain
Ute Tribe;
(iii)
a representative of the Hopi Nation, appointed by the Hopi Nation;
(iv)
a representative of the Zuni Tribe, appointed by the Zuni Tribe; and
(v)
a representative of the Ute Indian Tribe of the Uintah Ouray, appointed by the Ute
Indian Tribe of the Uintah Ouray.
(b)
The advisory committee is formed when all of the tribes described in Subsection
(1)

have communicated to the other tribes and to the Division of Indian Affairs that the
tribe has appointed a member to the advisory committee.
(c)
(i)
The president of the Senate and the speaker of the House of Representatives
may each appoint to the advisory committee one nonvoting individual.
(ii)
If an individual appointed under Subsection
(3)(c)(i)
is a member of the
Legislature, the member serves as a member of the public and not in the member's
legislative capacity.
(4)
The advisory committee may select from the advisory committee members the chair or
other officers of the advisory committee.
(5)
(a)
If a vacancy occurs in the membership of the advisory committee appointed under
Subsection
(3)
, the member shall be replaced in the same manner in which the
original appointment was made.
(b)
A member appointed under Subsection
(3)
serves until the member's successor is
appointed and qualified.
(6)
(a)
A majority of the voting members of the advisory committee constitutes a quorum.
(b)
The action of a majority of a quorum constitutes an action of the advisory committee.
(7)
An advisory committee member may not receive compensation or benefits for the
member's service on the advisory committee, but may receive per diem and
reimbursement for travel expenses incurred as an advisory committee member at the
rates established by the Division of Finance under:
(a)
Sections
63A-3-106
and
63A-3-107
; and
(b)
rules made by the Division of Finance pursuant to Sections
63A-3-106
and
63A-3-107
.
(8)
The advisory committee may invite the United States Forest Service, the Bureau of
Land Management, the Division of State Parks, the Division of Outdoor Recreation, and
the Utah Office of Tourism within the Governor's Office of Economic
Opportunity
Development
, to serve as technical advisors to the advisory committee.
(9)
The Division of Indian Affairs shall staff the advisory committee.
(10)
The advisory committee shall study and make recommendations concerning:
(a)
the need for a visitor center associated with Bears Ears;
(b)
the feasibility of a visitor center associated with Bears Ears, including investigating:
(i)
potential locations for the visitor center;
(ii)
purposes for the visitor center; and
(iii)
sources of funding to build and maintain the visitor center;
(c)
whether a visitor center will increase visitorship to Bears Ears; and
(d)
whether a visitor center at Bears Ears could function as a repository of traditional
knowledge and practices.
(11)
The advisory committee may contract with one or more consultants to conduct work
related to the issues raised in Subsection
(10)
if the Legislature appropriates money
expressly for the purpose of the advisory committee contracting with a consultant.
(12)
The advisory committee shall hold at least one public hearing to obtain public
comment on the creation of a Bears Ears visitor center.
(13)
The advisory committee shall report the advisory committee's recommendations to one
or more of the following:
(a)
the Economic Development and Workforce Services Interim Committee;
(b)
the House Economic Development and Workforce Services Committee; or
(c)
the Senate Economic Development and Workforce Services Committee.
Section 3. Section
10-21-203
is amended to read:
10-21-203
Effective
05/06/26
. Station area plan requirements -- Contents --
Review and certification by applicable metropolitan planning organization.
(1)
(a)
Subject to the requirements of this section, a municipality that has a fixed
guideway public transit station located within the municipality's boundaries shall, for
the station area:
(i)
develop and adopt a station area plan; and
(ii)
adopt any appropriate land use regulations to implement the station area plan.
(b)
The requirements of Subsection
(1)(a)
shall be considered satisfied if:
(i)
(A)
the municipality has already adopted plans or ordinances, approved land use
applications, approved agreements or financing, or investments have been
made, before June 1, 2022, that substantially promote each of the objectives in
Subsection
(6)(a)
within the station area, and can demonstrate that such plans,
ordinances, approved land use applications, approved agreements or financing,
or investments are still relevant to making meaningful progress towards
achieving such objectives; and
(B)
the municipality adopts a resolution finding that the objectives of Subsection
(6)(a)
have been substantially promoted; or
(ii)
(A)
the municipality has determined that conditions exist that make satisfying a
portion or all of the requirements of Subsection
(1)(a)
for a station area
impracticable, including conditions that relate to existing development,
entitlements, land ownership, land uses that make opportunities for new
development and long-term redevelopment infeasible, environmental
limitations, market readiness, development impediment conditions, or other
similar conditions; and
(B)
the municipality adopts a resolution describing the conditions that exist to
make satisfying the requirements of Subsection
(1)(a)
impracticable.
(c)
To the extent that previous actions by a municipality do not satisfy the requirements
of Subsection
(1)(a)
for a station area, the municipality shall take the actions
necessary to satisfy those requirements.
(2)
(a)
A municipality that has a new fixed guideway public transit station located within
the municipality's boundaries shall satisfy the requirements of Subsection
(1)(a)
for
the station area surrounding the new fixed guideway public transit station before the
new fixed guideway public transit station begins transit services.
(b)
Except as provided in Subsections
(2)(c)
and
(d)
, a municipality that has an existing
fixed guideway public transit station located within the municipality's boundaries
shall satisfy the requirements of Subsection
(1)(a)
for the station area surrounding the
existing fixed guideway public transit station on or before December 31, 2025.
(c)
If a municipality has more than four existing fixed guideway public transit stations
located within the municipality's boundaries, the municipality shall:
(i)
on or before December 31, 2025, satisfy the requirements of Subsection
(1)(a)
for
four or more station areas located within the municipality; and
(ii)
on or before December 31 of each year thereafter, satisfy the requirements of
Subsection
(1)(a)
for no less than two station areas located within the municipality
until the municipality has satisfied the requirements of Subsection
(1)(a)
for each
station area located within the municipality.
(d)
(i)
Subject to Subsection
(2)(d)(ii)
:
(A)
if a municipality receives a complete qualifying land use petition on or before
July 1, 2022, the municipality shall satisfy the requirements of Subsection
(1)(a)
for the station area in which the development is proposed on or before
July 1, 2023; and
(B)
if a municipality receives a complete qualifying land use petition after July 1,
2022, the municipality shall satisfy the requirements of Subsection
(1)(a)
for
the station area in which the development is proposed within a 12-month
period beginning on the first day of the month immediately following the
month in which the qualifying land use petition is submitted to the
municipality, and shall notify the applicable metropolitan planning
organization of the receipt of the qualified land use petition within 45 days of
the date of receipt.
(ii)
(A)
A municipality is not required to satisfy the requirements of Subsection
(1)(a)
for more than two station areas under Subsection
(2)(d)(i)
within any
12-month period.
(B)
If a municipality receives more than two complete qualifying land use
petitions on or before July 1, 2022, the municipality shall select two station
areas for which the municipality will satisfy the requirements of Subsection
(1)(a)
in accordance with Subsection
(2)(d)(i)(A)
.
(iii)
A municipality shall process on a first priority basis a land use application,
including an application for a building permit, if:
(A)
the land use application is for a residential use within a station area for which
the municipality has not satisfied the requirements of Subsection
(1)(a)
; and
(B)
the municipality would be required to change a zoning designation for the
land use application to be approved.
(e)
Notwithstanding Subsections
(2)(a)
through
(d)
, the time period for satisfying the
requirements of Subsection
(1)(a)
for a station area may be extended once for a
period of 12 months if:
(i)
the municipality demonstrates to the applicable metropolitan planning
organization that conditions exist that make satisfying the requirements of
Subsection
(1)(a)
within the required time period infeasible, despite the
municipality's good faith efforts; and
(ii)
the applicable metropolitan planning organization certifies to the municipality in
writing that the municipality satisfied the demonstration in Subsection
(2)(e)(i)
.
(3)
(a)
Except as provided in Subsection
(3)(b)
, if a station area is included within the
boundaries of more than one municipality, each municipality with jurisdiction over
the station area shall satisfy the requirements of Subsection
(1)(a)
for the portion of
the station area over which the municipality has jurisdiction.
(b)
Two or more municipalities with jurisdiction over a station area may coordinate to
develop a shared station area plan for the entire station area.
(4)
A municipality that has more than one fixed guideway public transit station located
within the municipality may, through an integrated process, develop station area plans
for multiple station areas if the station areas are within close proximity of each other.
(5)
(a)
A municipality that is required to develop and adopt a station area plan under this
section may request technical assistance from the applicable metropolitan planning
organization.
(b)
An applicable metropolitan planning organization that receives funds from the
Governor's Office of Economic
Opportunity
Development
under Section
63N-3-113

shall, when utilizing the funds, give priority consideration to requests for technical
assistance for station area plans required under Subsection
(2)(d)
.
(6)
(a)
A station area plan shall promote the following objectives within the station area:
(i)
increasing the availability and affordability of housing, including moderate
income housing;
(ii)
promoting sustainable environmental conditions;
(iii)
enhancing access to opportunities; and
(iv)
increasing transportation choices and connections.
(b)
(i)
To promote the objective described in Subsection
(6)(a)(i)
, a municipality may
consider implementing the following actions:
(A)
aligning the station area plan with the moderate income housing element of
the municipality's general plan;
(B)
providing for densities necessary to facilitate the development of moderate
income housing;
(C)
providing for affordable costs of living in connection with housing,
transportation, and parking; or
(D)
any other similar action that promotes the objective described in Subsection
(6)(a)(i)
.
(ii)
To promote the objective described in Subsection
(6)(a)(ii)
, a municipality may
consider implementing the following actions:
(A)
conserving water resources through efficient land use;
(B)
improving air quality by reducing fuel consumption and motor vehicle trips;
(C)
establishing parks, open spaces, and recreational opportunities; or
(D)
any other similar action that promotes the objective described in Subsection
(6)(a)(ii)
.
(iii)
To promote the objective described in Subsection
(6)(a)(iii)
, a municipality may
consider the following actions:
(A)
maintaining and improving the connections between housing, transit,
employment, education, recreation, and commerce;
(B)
encouraging mixed-use development;
(C)
enabling employment and educational opportunities within the station area;
(D)
encouraging and promoting enhanced broadband connectivity; or
(E)
any other similar action that promotes the objective described in Subsection
(6)(a)(iii)
.
(iv)
To promote the objective described in Subsection
(6)(a)(iv)
, a municipality may
consider the following:
(A)
supporting investment in infrastructure for all modes of transportation;
(B)
increasing utilization of public transit;
(C)
encouraging safe streets through the designation of pedestrian walkways and
bicycle lanes;
(D)
encouraging manageable and reliable traffic conditions;
(E)
aligning the station area plan with the regional transportation plan of the
applicable metropolitan planning organization; or
(F)
any other similar action that promotes the objective described in Subsection
(6)(a)(iv)
.
(7)
A station area plan shall include the following components:
(a)
a station area vision that:
(i)
is consistent with Subsection
(6)
; and
(ii)
describes the following:
(A)
opportunities for the development of land within the station area under
existing conditions;
(B)
constraints on the development of land within the station area under existing
conditions;
(C)
the municipality's objectives for the transportation system within the station
area and the future transportation system that meets those objectives;
(D)
the municipality's objectives for land uses within the station area and the
future land uses that meet those objectives;
(E)
the municipality's objectives for public and open spaces within the station area
and the future public and open spaces that meet those objectives; and
(F)
the municipality's objectives for the development of land within the station
area and the future development standards that meet those objectives;
(b)
a map that depicts:
(i)
the station area;
(ii)
the area within the station area to which the station area plan applies, provided
that the station area plan may apply to areas outside the station area, and the
station area plan is not required to apply to the entire station area; and
(iii)
the area where each action is needed to implement the station area plan;
(c)
an implementation plan that identifies and describes each action needed within the
next five years to implement the station area plan, and the party responsible for
taking each action, including any actions to:
(i)
modify land use regulations;
(ii)
make infrastructure improvements;
(iii)
modify deeds or other relevant legal documents;
(iv)
secure funding or develop funding strategies;
(v)
establish design standards for development within the station area; or
(vi)
provide environmental remediation;
(d)
a statement that explains how the station area plan promotes the objectives described
in Subsection
(6)(a)
; and
(e)
as an alternative or supplement to the requirements of Subsection
(6)
or this
Subsection
(7)
, and for purposes of Subsection
(1)(b)(ii)
, a statement that describes
any conditions that would make the following impracticable:
(i)
promoting the objectives described in Subsection
(6)(a)
; or
(ii)
satisfying the requirements of this Subsection
(7)
.
(8)
A municipality shall develop a station area plan with the involvement of all relevant
stakeholders that have an interest in the station area through public outreach and
community engagement, including:
(a)
other impacted communities;
(b)
the applicable public transit district;
(c)
the applicable metropolitan planning organization;
(d)
the Department of Transportation;
(e)
owners of property within the station area; and
(f)
the municipality's residents and business owners.
(9)
(a)
A municipality that is required to develop and adopt a station area plan for a
station area under this section shall submit to the applicable metropolitan planning
organization and the applicable public transit district documentation evidencing that
the municipality has satisfied the requirement of Subsection
(1)(a)(i)
for the station
area, including:
(i)
a station area plan; or
(ii)
a resolution adopted under Subsection
(1)(b)(i)
or
(ii)
.
(b)
The applicable metropolitan planning organization, in consultation with the
applicable public transit district, shall:
(i)
review the documentation submitted under Subsection
(9)(a)
to determine the
municipality's compliance with this section; and
(ii)
provide written certification to the municipality if the applicable metropolitan
planning organization determines that the municipality has satisfied the
requirement of Subsection
(1)(a)(i)
for the station area.
(c)
The municipality shall include the certification described in Subsection
(9)(b)(ii)
in
the municipality's report to the Department of Workforce Services under Section
10-21-202
.
(10)
(a)
Following certification by a metropolitan planning organization of a
municipality's station area plan under Subsection
(9)(b)(ii)
, the municipality shall
provide a report to the applicable metropolitan planning organization on or before
December 31 of the fifth year after the year in which the station area plan was
certified, and every five years thereafter for a period not to exceed 15 years.
(b)
The report described in Subsection
(10)(a)
shall:
(i)
contain the status of advancing the station area plan objectives, including, if
applicable, actions described in the implementation plan required in Subsection
(7)(c)
; and
(ii)
identify potential actions over the next five years that would advance the station
area plan objectives.
(c)
If a municipality has multiple certified station area plans, the municipality may
consolidate the reports required in Subsection
(10)(a)
for the purpose of submitting
reports to the metropolitan planning organization.
Section 4. Section
11-17-1.5
is amended to read:
11-17-1.5
Effective
05/06/26
. Purpose of chapter.
(1)
(a)
The purposes of this chapter are to stimulate the economic growth of the state, to
promote employment and achieve greater industrial development in the state, to
maintain or enlarge domestic or foreign markets for Utah industrial products, to
authorize municipalities and counties in the state to facilitate capital formation,
finance, acquire, own, lease, or sell projects for the purpose of reducing, abating, or
preventing pollution and to protect and promote the health, welfare, and safety of the
citizens of the state and to improve local health and the general welfare by inducing
corporations, persons, or entities engaged in health care services, including hospitals,
nursing homes, extended care facilities, facilities for the care of persons with a
physical or mental disability, and administrative and support facilities, to locate,
relocate, modernize, or expand in this state and to assist in the formation of
investment capital with respect thereto.
(b)
The Legislature declares that the acquisition or financing, or both, of projects under
the Utah Industrial Facilities and Development Act
this chapter
and the issuance of
bonds under
it
this chapter
constitutes a proper public purpose.
(2)
(a)
It is declared that the policy of the state is to encourage the development of free
enterprise and entrepreneurship for the purpose of the expansion of employment
opportunities and economic development.
(b)
It is declared that there exists in the state an inadequate amount of locally managed,
pooled venture capital in the private sector available to invest in early stage
businesses having high growth potential and that can provide jobs for Utah citizens.
(c)
It is found that venture capital is required for healthy economic development of
sectors of the economy having high growth and employment potential.
(d)
It is further found that the public economic development purposes of the state
and its
,
counties
,
and municipalities can be fostered by the sale of industrial revenue bonds
for the purpose of providing funding for locally managed, pooled new venture and
economic development funds in accordance with the provisions of this chapter.
(e)
It is declared that in order to assure adequate investment of private capital for these
uses, cooperation between private enterprise and state and local government is
necessary and in the public interest and that the facilitation of capital accumulation is
the appropriate activity of
the counties and municipalities of this state and also of
:
(i)
a county;
(ii)
a municipality; and
(iii)
the Governor's Office of Economic
Opportunity
Development
.
(f)
It is found that venture capital funds historically, because of the more intensive
nature of their relationship with companies in which
they
the funds
invest, tend to
concentrate
their
investments within a relatively close geographical area to their
headquarters location.
(g)
(i)
It is found and declared that investors in economic development or new venture
investment funds require for the overall security of their investments reasonable
diversification of investment portfolios and that, in the course of this
diversification, investments are often syndicated or jointly made among several
financial institutions or funds.
(ii)
It is expressly found and declared that an economic development or new venture
investment fund shall
,
from time to time for
its
optimal profitability and
efficiency
(
,
which are important for the security and profit of bond purchasers
providing funds therefor
)
,
cooperate with others who may be located outside of
Utah
the state
or the county or municipality where the fund is headquartered in the
making of investments and
that the fund shall
be free in the interests of
reciprocal relationships with other financial institutions and diversification of risks
to invest from time to time in enterprises that are located outside of
Utah
the state

or the counties or municipalities.
(iii)
It is specifically found that
such
activity by a locally managed fund, funded in
whole or in part with the proceeds of bonds sold under this chapter, is within the
public purposes of the state and any county or municipality offering the bonds,
provided that the fund locates within
Utah
the state
or the county or municipality
its
the fund's
headquarters where
its
the fund's
actual investment decisions and
management functions occur and limits the aggregate amount of
its
the fund's

investments in companies located outside of
Utah
the state
to an amount that in
the aggregate does not exceed the aggregate amount of investments made by
institutions and funds located outside of
Utah
the state
in Utah companies, that
the locally managed fund has sponsored or in which
it
the locally managed fund

has invested and that
it
the locally managed fund
has brought to the attention of
investors outside of
Utah
the state
.
Section 5. Section
11-17-18
is amended to read:
11-17-18
Effective
05/06/26
. Powers of Governor's Office of Economic
Development.
(1)
For purposes of this chapter and for the purposes of the Utah Interlocal
Cooperation Act, the Governor's Office of Economic
Opportunity
Development,
created in Section
63N-1a-301
,
has all the powers set out in this chapter of, and is
subject to the same limitations as, a municipality as though the office were defined as a
municipality for purposes of this chapter, but it shall have such powers with respect to
economic development or new venture investment fund projects only.
It
(2)
The Governor's Office of Economic Development
is not authorized to exercise such
powers in any manner which will create general obligations of the state or any agency,
department, division, or political subdivision
thereof
of the state
.
Section 6. Section
11-41-102
is amended to read:
11-41-102
Effective
05/06/26
. Definitions.
As used in this chapter:
(1)
"Agreement" means an oral or written agreement between a public entity and a person.
(2)
"Business entity" means a sole proprietorship, partnership, limited partnership, limited
liability company, corporation, or other entity or association used to carry on a business
for profit.
(3)
"Determination of violation" means a determination by the Governor's Office of
Economic
Opportunity
Development
of substantial likelihood that a retail facility
incentive payment has been made in violation of Section
11-41-103
, in accordance with
Section
11-41-104
.
(4)
"Environmental mitigation" means an action or activity intended to remedy known
negative impacts to the environment.
(5)
"Executive director" means the executive director of the Governor's Office of Economic
Opportunity
Development
.
(6)
"General plan" means the same as that term is defined in Section
23A-6-101
.
(7)
"Legislative body" means the same as that term is defined in:
(a)
Section
10-20-102
; or
(b)
Section
17-79-102
.
(8)
"Mixed-use development" means development with mixed land uses, including housing.
(9)
"Moderate income housing" means housing occupied or reserved for occupancy by
households with a gross household income equal to or less than 80% of the median gross
income for households of the same size in the county in which the housing is located.
(10)
"Moderate income housing plan" means the moderate income housing plan element of
a general plan.
(11)
"Office" means the Governor's Office of Economic
Opportunity
Development created
in Section
63N-1a-301
.
(12)
"Political subdivision" means any county, city, town, school district, special district,
special service district, community reinvestment agency, or entity created by an
interlocal agreement adopted under

Chapter
13
, Interlocal Cooperation Act.
(13)
"Public entity" means:
(a)
a political subdivision;
(b)
a department, commission, board, council, agency, institution, officer, corporation,
fund, division, office, committee, authority, laboratory, library, unit, bureau, panel, or
other administrative unit of the executive branch of the state;
(c)
an institution of higher education as defined in Section
53H-1-101
;
(d)
the Military Installation Development Authority created in Section
63H-1-201
;
(e)
the Utah Inland Port Authority created in Section
11-58-201
; or
(f)
the Point of the Mountain State Land Authority created in Section
11-59-201
.
(14)
"Public funds" means any money received by a public entity that is derived from:
(a)
a sales and use tax authorized under Title
59, Chapter 12
, Sales and Use Tax Act; or
(b)
a property tax levy.
(15)
"Public infrastructure" means:
(a)
a public facility, as defined in Section
11-36a-102
;
(b)
a system improvement, as defined in Section
11-36a-102
; or
(c)
infrastructure developed with public funds included as part of an infrastructure
master plan related to a general plan.
(16)
"Retail facility" means any facility operated by a business entity for the primary
purpose of making retail transactions.
(17)
"Retail facility incentive payment" means a payment of public funds:
(a)
to a person by a public entity;
(b)
for the development, construction, renovation, or operation of a retail facility within
an area of the state; and
(c)
in the form of:
(i)
a payment;
(ii)
a rebate;
(iii)
a refund;
(iv)
a subsidy; or
(v)
any other similar incentive, award, or offset.
(18)
"Retail transaction" means any transaction subject to a sales and use tax under Title
59,
Chapter 12
, Sales and Use Tax Act.
(19)
(a)
"Small business" means a business entity that:
(i)
has fewer than 30 full-time equivalent employees; and
(ii)
maintains the business entity's principal office in the state.
(b)
"Small business" does not include:
(i)
a franchisee, as defined in 16 C.F.R. Sec. 436.1;
(ii)
a dealer, as defined in Section
41-1a-102
; or
(iii)
a subsidiary or affiliate of another business entity that is not a small business.
Section 7. Section
11-58-901
is amended to read:
11-58-901
Effective
05/06/26
. Dissolution of port authority -- Restrictions --
Notice of dissolution -- Disposition of port authority property -- Port authority records --
Dissolution expenses.
(1)
The authority may not be dissolved unless the authority has no outstanding bonded
indebtedness, other unpaid loans, indebtedness, or advances, and no legally binding
contractual obligations with persons or entities other than the state.
(2)
Upon the dissolution of the authority:
(a)
the Governor's Office of Economic
Opportunity
Development
shall publish a notice
of dissolution:
(i)
for the county in which the dissolved authority is located, as a class A notice under
Section
63G-30-102
, for at least seven days; and
(ii)
as required in Section
45-1-101
; and
(b)
all title to property owned by the authority vests in the state.
(3)
The books, documents, records, papers, and seal of each dissolved authority shall be
deposited for safekeeping and reference with the state auditor.
(4)
The authority shall pay all expenses of the deactivation and dissolution.
Section 8. Section
11-59-304
is amended to read:
11-59-304
Effective
05/06/26
Repealed
01/01/29
. Staff and other support
services -- Cooperation from state and local government entities -- Services from state
agencies.
(1)
As used in this section, "office" means the Governor's Office of Economic
Opportunity
Development
, created in Section
63N-1a-301
.
(2)
If and as requested by the board:
(a)
the facilities division shall:
(i)
provide staff support to the board; and
(ii)
make available to the board existing division resources and expertise to assist the
board in the development, marketing, and disposition of the point of the mountain
state land; and
(b)
the office shall cooperate with and provide assistance to the board in the board's:
(i)
formulation of a development plan for the point of the mountain state land; and
(ii)
management and implementation of a development plan, including the marketing
of property and recruitment of businesses and others to locate on the point of the
mountain state land.
(3)
A department, division, or other agency of the state and a political subdivision of the
state shall cooperate with the authority and the board to the fullest extent possible to
provide whatever support, information, or other assistance the board requests that is
reasonably necessary to help the authority fulfill
its
the authority's
duties and
responsibilities under this chapter.
(4)
(a)
The authority may request and, upon request, shall receive services that include:
(i)
fuel dispensing and motor pool services provided by the Division of Fleet
Operations;
(ii)
surplus property services provided by the Division of Purchasing and General
Service;
(iii)
information technology services provided by the Division of Technology
Services;
(iv)
archive services provided by the Division of Archives and Records Service;
(v)
financial services provided by the Division of Finance;
(vi)
human resource management services provided by the Division of Human
Resource Management;
(vii)
legal services provided by the Office of the Attorney General; and
(viii)
banking services provided by the Office of the State Treasurer.
(b)
Nothing in Subsection
(4)(a)
may be construed to relieve the authority of the
obligation to pay the applicable fee for the service provided.
Section 9. Section
11-59-501
is amended to read:
11-59-501
Effective
05/06/26
Repealed
01/01/29
. Dissolution of authority --
Restrictions -- Publishing notice of dissolution -- Authority records -- Dissolution
expenses.
(1)
The authority may not be dissolved unless:
(a)
the authority board first receives approval from the Legislative Management
Committee of the Legislature to dissolve the authority; and
(b)
the authority has no outstanding bonded indebtedness, other unpaid loans,
indebtedness, or advances, and no legally binding contractual obligations with
persons or entities other than the state.
(2)
To dissolve the authority, the board shall:
(a)
obtain the approval of the Legislative Management Committee of the Legislature; and
(b)
adopt a resolution dissolving the authority, to become effective as provided in the
resolution.
(3)
Upon the dissolution of the authority:
(a)
the Governor's Office of Economic
Opportunity
Development
shall publish a notice
of dissolution:
(i)
for the county in which the dissolved authority is located, as a class A notice under
Section
63G-30-102
, for at least seven days; and
(ii)
as required in Section
45-1-101
; and
(b)
all title to property owned by the authority vests in the facilities division for the
benefit of the state.
(4)
The board shall deposit all books, documents, records, papers, and seal of the dissolved
authority with the state auditor for safekeeping and reference.
(5)
The authority shall pay all expenses of the deactivation and dissolution.
Section 10. Section
11-65-302
is amended to read:
11-65-302
Effective
05/06/26
. Number of board members -- Appointment --
Vacancies.
(1)
The lake authority's board shall consist of 15 members, as provided in Subsection
(2)
.
(2)
(a)
The governor shall appoint two board members, at least one of whom shall be
from the Governor's Office of Economic
Opportunity
Development created in
Section
63N-1a-301
.
(b)
The president of the Senate shall appoint as one board member an individual who
holds office as a member of the Senate and whose Senate district includes an area
within Utah County.
(c)
The speaker of the House of Representatives shall appoint as one board member an
individual who holds office as a member of the House of Representatives and whose
House of Representatives district includes an area within Utah County.
(d)
The legislative body of Utah County shall appoint a member of the legislative body
of Utah County as a board member.
(e)
(i)
The Utah County Council of Governments shall appoint eight board members,
at least one of whom shall be an individual selected from among individuals
designated by chambers of commerce in Utah County, each of which may
recommend an individual for appointment to the board.
(ii)
Except for a member appointed as designated by a chamber of commerce in Utah
County, all members appointed by the Utah County Council of Governments shall
be elected officials from municipalities whose boundaries are no more than one
half mile from the lake authority boundary.
(iii)
The initial members appointed by the Utah County Council of Governments
shall include:
(A)
an individual designated by the legislative body of the city of Lehi;
(B)
an individual designated by the legislative body of the city of Lindon;
(C)
an individual designated by the legislative body of the city of Spanish Fork;
(D)
an individual who is an elected officer of the city of Provo, designated by the
mayor of the city of Provo;
(E)
an individual who is an elected officer of the city of Orem, designated by the
legislative body of the city of Orem;
(F)
an individual who is an elected officer of the city of Vineyard, designated by
the legislative body of the city of Vineyard; and
(G)
an individual who is an elected officer of the city of Saratoga Springs,
designated by the legislative body of the city of Saratoga Springs.
(f)
The executive director of the Department of Natural Resources shall appoint one
board member.
(g)
The executive director of the Department of Environmental Quality shall appoint one
board member.
(3)
Appointments required under Subsection
(2)
shall be made no later than June 1, 2022.
(4)
(a)
A vacancy in the board shall be filled in the same manner under this section as the
appointment of the member whose vacancy is being filled.
(b)
An individual appointed to fill a vacancy shall serve the remaining unexpired term of
the member whose vacancy the individual is filling.
(5)
A member of the board appointed by the governor, president of the Senate, or speaker
of the House of Representatives serves at the pleasure of and may be removed and
replaced at any time, with or without cause, by the governor, president of the Senate, or
speaker of the House of Representatives, respectively.
(6)
The lake authority may appoint nonvoting members of the board and set terms for those
nonvoting members.
(7)
Upon a vote of a majority of all board members, the board may appoint a board chair
and any other officer of the board.
(8)
The board:
(a)
may appoint one or more advisory committees that may include individuals from
impacted public entities, community organizations, environmental organizations,
business organizations, or other organizations or associations; and
(b)
shall appoint an advisory committee to advise on:
(i)
water rights, water projects, and water facilities associated with Utah Lake; and
(ii)
recreation and avian and other wildlife activities on Utah Lake.
Section 11. Section
11-65-701
is amended to read:
11-65-701
Effective
05/06/26
. Dissolution of lake authority -- Restrictions --
Notice of dissolution -- Disposition of lake authority property -- Lake authority records --
Dissolution expenses.
(1)
The lake authority may not be dissolved unless the lake authority has no outstanding
bonded indebtedness, other unpaid loans, indebtedness, or advances, and no legally
binding contractual obligations with persons or entities other than the state.
(2)
Upon the dissolution of the lake authority:
(a)
the Governor's Office of Economic
Opportunity
Development
shall publish a notice
of dissolution as required in Section
45-1-101
; and
(b)
all title to property owned by the lake authority vests in the state.
(3)
The books, documents, records, papers, and seal of the dissolved lake authority shall be
deposited for safekeeping and reference with the state auditor.
(4)
The lake authority shall pay all expenses of the deactivation and dissolution.
Section 12. Section
11-70-801
is amended to read:
11-70-801
Effective
05/06/26
. Dissolution of fairpark district -- Restrictions --
Notice of dissolution -- Disposition of fairpark district property -- Fairpark district
records -- Dissolution expenses.
(1)
The fairpark district may not be dissolved unless the fairpark district has no outstanding
bonded indebtedness, other unpaid loans, indebtedness, or advances, and no legally
binding contractual obligations with persons or entities other than the state.
(2)
Upon the dissolution of the fairpark district:
(a)
the Governor's Office of Economic
Opportunity
Development
shall publish a notice
of dissolution:
(i)
for the county in which the dissolved fairpark district is located, as a class A
notice under Section
63G-30-102
, for at least seven days; and
(ii)
as required in Section
45-1-101
; and
(b)
all title to property owned by the fairpark district vests in the state.
(3)
The books, documents, records, papers, and seal of each dissolved fairpark district shall
be deposited for safekeeping and reference with the state auditor.
(4)
The fairpark district shall pay all expenses of the deactivation and dissolution.
Section 13. Section
17-78-707
is amended to read:
17-78-707
Effective
05/06/26
. Payment to Stay Another Day and Bounce Back
Fund and Hotel Impact Mitigation Fund.
A county in which a qualified hotel, as defined in Section
63N-2-502
, is located shall:
(1)
make an annual payment to the Division of Finance:
(a)
for deposit into the Stay Another Day and Bounce Back Fund, established in Section
63N-2-511
;
(b)
for any year in which the Governor's Office of Economic
Opportunity
Development

provides a convention incentive, as defined in Section
63N-2-502
; and
(c)
in the amount of 5% of the state portion, as defined in Section
63N-2-502
; and
(2)
make payments to the Division of Finance:
(a)
for deposit into the Hotel Impact Mitigation Fund, created in Section
63N-2-512
;
(b)
for each year described in Subsection
63N-2-512(5)
during which the balance of the
Hotel Impact Mitigation Fund, defined in Section
63N-2-512
, is less than $2,100,000
before any payment for that year under Subsection
63N-2-512(5)
; and
(c)
in the amount of the difference between $2,100,000 and the balance of the Hotel
Impact Mitigation Fund, defined in Section
63N-2-512
, before any payment for that
year under Subsection
63N-2-512(5)
.
Section 14. Section
17C-1-603
is amended to read:
17C-1-603
Effective
05/06/26
. Reporting requirements -- Governor's Office of
Economic Development to maintain a database.
(1)
As used in this section:
(a)
"Database" means the collection of electronic data described in Subsection
(2)(a)
.
(b)
"Office" means the Governor's Office of Economic
Opportunity
Development
created in Section
63N-1a-301
.
(c)
"Office website" means a public website maintained by the office.
(2)
The office shall:
(a)
create and maintain electronic data to track information for each agency located
within the state; and
(b)
make the database publicly accessible from the office website.
(3)
(a)
The office may:
(i)
contract with a third party to create and maintain the database; and
(ii)
charge a fee for a county, city, or agency to provide information to the database.
(b)
The office shall make rules, in accordance with Title 63G, Chapter 3, Utah
Administrative Rulemaking Act, to establish a fee schedule for the fee described in
Subsection
(3)(a)(ii)
.
(4)
On or before June 30 of each year, an agency shall, for each active project area for
which the project area funds collection period has not expired, submit to the office for
inclusion in the database the following information:
(a)
an assessment of the change in marginal value, including:
(i)
the base year;
(ii)
the estimated current assessed value;
(iii)
the percentage change in marginal value; and
(iv)
a narrative description of the relative growth in assessed value;
(b)
the amount of project area funds the agency received and the amount of project area
funds the agency spent for each year of the project area funds collection period,
broken down by the applicable budget or funds analysis category described in
Subsection
(4)(d)
, including:
(i)
a comparison of the actual project area funds received and spent for each year to
the amount of project area funds forecasted for each year when the project area
was created, if available;
(ii)
(A)
the agency's historical receipts and expenditures of project area funds,
including the tax year for which the agency first received project area funds
from the project area; or
(B)
if the agency has not yet received project area funds from the project area, the
year in which the agency expects each project area funds collection period to
begin;
(iii)
a list of each taxing entity that levies or imposes a tax within the project area and
a description of the benefits that each taxing entity receives from the project area;
and
(iv)
the amount paid to other taxing entities under Section
17C-1-410
, if applicable;
(c)
a description of current and anticipated project area development, including:
(i)
a narrative of any significant project area development, including infrastructure
development, site development, participation agreements, or vertical construction;
and
(ii)
other details of development within the project area, including:
(A)
the total developed acreage;
(B)
the total undeveloped acreage;
(C)
the percentage of residential development; and
(D)
the total number of housing units authorized, if applicable;
(d)
the project area budget, if applicable, or other project area funds analyses, with
receipts and expenditures categorized by the type of receipt and expenditure related
to the development performed or to be performed under the project area plan,
including:
(i)
each project area funds collection period, including:
(A)
the start and end date of the project area funds collection period; and
(B)
the number of years remaining in each project area funds collection period;
(ii)
the amount of project area funds the agency is authorized to receive from the
project area cumulatively and from each taxing entity, including:
(A)
the total dollar amount; and
(B)
the percentage of the total amount of project area funds generated within the
project area;
(iii)
the remaining amount of project area funds the agency is authorized to receive
from the project area cumulatively and from each taxing entity; and
(iv)
the amount of project area funds the agency is authorized to use to pay for the
agency's administrative costs, as described in Subsection
17C-1-409
(1), including:
(A)
the total dollar amount; and
(B)
the percentage of the total amount of all project area funds;
(e)
the estimated amount of project area funds that the agency is authorized to receive
from the project area for the current calendar year;
(f)
the estimated amount of project area funds to be paid to the agency for the next
calendar year;
(g)
a map of the project area;
(h)
a description of how the goals, policies, and purposes of the project area plan have
been furthered during the preceding year; and
(i)
any other relevant information the agency elects to provide.
(5)
An agency with no active project area shall, no later than June 30 of each year until the
agency is dissolved under Section
17C-1-701.5
, submit a report to the office stating that
the agency has no active project area.
(6)
Any information an agency submits in accordance with this section:
(a)
is for informational purposes only; and
(b)
does not alter the amount of project area funds that an agency is authorized to receive
from a project area.
(7)
The provisions of this section apply regardless of when the agency or project area is
created.
(8)
On or before September 1 of each year, the office shall prepare and submit an annual
written report to the Political Subdivisions Interim Committee that identifies the
agencies that complied and the agencies that failed to comply with the reporting
requirements of this section during the preceding reporting period.
(9)
(a)
If, by September 30 of the year the information is due, the office does not receive
the information that an agency is required to submit under Subsection
(4)
, the office
shall:
(i)
refer the noncompliant agency to the state auditor for review; and
(ii)
post a notice on the office website identifying the noncompliant agency and
describing the agency's noncompliance.
(b)
If the office does not receive a report an agency is required to submit under
Subsection
(5)
, the office shall refer the noncompliant agency to the state auditor for
review.
(c)
If, for two consecutive years, the office does not receive information an agency is
required to submit under Subsection
(4)
:
(i)
the office shall, no later than July 31 of the second consecutive year, notify the
auditor and treasurer of the county in which the noncompliant agency is located of
the agency's noncompliance; and
(ii)
upon receiving the notice described in Subsection
(9)(c)(i)
, the county treasurer
shall withhold from the agency 20% of the amount of tax increment the agency is
otherwise entitled to receive.
(d)
If, after having funds withheld under Subsection
(9)(c)(ii)
, an agency complies with
Subsection
(4)
:
(i)
the office shall notify the county auditor and treasurer that the agency has
complied with the requirement of Subsection
(4)
; and
(ii)
the county treasurer shall disburse the withheld funds to the agency.
Section 15. Section
17C-1-606
is amended to read:
17C-1-606
Effective
05/06/26
. County auditor report on project areas.
(1)
(a)
On or before March 31 of each year, the auditor of each county in which an
agency is located shall prepare a report on the project areas within each agency.
(b)
The county auditor shall send a copy of each report under Subsection
(1)(a)
to the
agency that is the subject of the report, the State Tax Commission, the State Board of
Education, and each taxing entity from which the agency receives tax increment.
(c)
On or before March 31 of each year, the county auditor shall submit a copy of each
report under Subsection
(1)(a)
to the Governor's Office of Economic
Opportunity
Development
for inclusion in the database described in Section
17C-1-603
.
(2)
Each report under Subsection
(1)(a)
shall report:
(a)
the total assessed property value within each project area for the previous tax year;
(b)
the base taxable value of each project area for the previous tax year;
(c)
the tax increment available to be paid to the agency for the previous tax year;
(d)
the tax increment requested by the agency for the previous tax year; and
(e)
the tax increment paid to the agency for the previous tax year.
(3)
Within 30 days after a request by an agency, the State Tax Commission, the State Board
of Education, or any taxing entity from which the agency receives tax increment, the
county auditor or the county assessor shall provide access to:
(a)
the county auditor's method and calculations used to make adjustments under Section
17C-1-408
;
(b)
the unequalized assessed valuation of an existing or proposed project area, or any
parcel or parcels within an existing or proposed project area, if the equalized assessed
valuation has not yet been determined for that year;
(c)
the most recent equalized assessed valuation of an existing or proposed project area
or any parcel or parcels within an existing or proposed project area; and
(d)
the tax rate of each taxing entity adopted as of November 1 for the previous tax year.
(4)
Each report described in Subsection
(1)(a)
shall include:
(a)
sufficient detail regarding the calculations performed by a county auditor so that an
agency or other interested party could repeat and verify the calculations; and
(b)
a detailed explanation of any adjustments made to the base taxable value of each
project area.
Section 16. Section
17C-1-1001
is amended to read:
17C-1-1001
Effective
05/06/26
. Definitions.
As used in this part:
(1)
(a)
"Agency-wide project development" means activity within the agency's
boundaries that, as determined by the board, encourages, promotes, or provides
development or redevelopment for the purpose of achieving the results described in
an implementation plan, including affordable housing.
(b)
"Agency-wide project development" does not include project area development
under a project area plan.
(2)
"Certified tax rate" means the same as that term is defined in Section
59-2-924
.
(3)
"Cooperative development project" means project area development with impacts that
extend beyond an agency's geographic boundaries to the benefit of two or more
communities.
(4)
"Economic development project" means project area development for the purpose of:
(a)
creating, developing, attracting, and retaining business;
(b)
creating or preserving jobs;
(c)
stimulating business and economic activity; or
(d)
providing a local incentive as required by the Governor's Office of Economic
Opportunity
Development
under
Title 63N, Economic Opportunity Act
.
(5)
"Eligible taxing entity" means a taxing entity that:
(a)
is a municipality, a county, or a school district; and
(b)
contains an agency partially or completely within the taxing entity's geographic
boundaries.
(6)
"Final tax rate" means:
(a)
the certified rate; or
(b)
if the agency adopts a rate that is different than the certified rate, the rate the agency
adopts in accordance with the provisions of Title 59, Chapter 2, Part 9, Levies.
(7)
"Implementation plan" means a plan adopted in accordance with Section
17C-1-1004

that:
(a)
describes how the agency uses property tax revenue; and
(b)
guides and controls agency-wide project development.
(8)
"Project area incremental revenue" means the amount of revenue generated by the
incremental value that a taxing entity receives after a project area funds collection period
ends.
(9)
"Property tax revenue" means the amount of revenue generated by an agency from the
property within the agency using the current taxable value of the property and the
agency's final tax rate.
Section 17. Section
17D-1-507
is amended to read:
17D-1-507
Effective
05/06/26
. Guaranteed bonds.
(1)
Before a special service district may issue guaranteed bonds:
(a)
the special service district shall:
(i)
obtain a report:
(A)
prepared by:
(I)
a qualified, registered architect or engineer; or
(II)
a person qualified by experience appropriate to the project proposed to be
funded by the proceeds from the guaranteed bonds;
and
(B)
setting forth:
(I)
a description of the project proposed to be funded by the proceeds from the
guaranteed bonds;
(II)
the estimated or, if available, the actual cost of the project;
(III)
the principal amount and date and amount of each stated maturity of:
(Aa)
the guaranteed bonds to be issued; and
(Bb)
any outstanding guaranteed bonds of the special service district;
(IV)
the interest rate or rates of any outstanding guaranteed bonds of the
special service district;
(V)
the amount of the annual debt service for each year during the life of all
outstanding guaranteed bonds issued by the special service district;
(VI)
the estimated amount of the annual debt service for each year during the
life of all guaranteed bonds that the special service district intends to issue
to finance all or any part of the project; and
(VII)
the date or estimated date that the project will be complete; and
(ii)
submit to the Governor's Office of Economic
Opportunity
Development
:
(A)
the report described in Subsection
(1)(a)(i)
;
(B)
a copy of each proposed guarantee of the guaranteed bonds, certified by the
special service district;
(C)
a legal opinion indicating that each guarantee, when executed, will be the
legal and binding obligation of the taxpayer executing the guarantee in
accordance with the terms of the guarantee; and
(D)
evidence satisfactory to the Governor's Office of Economic
Opportunity
Development
from each taxpayer executing a guarantee of the guaranteed
bonds as to the financial ability of the taxpayer to perform under the guarantee;
(b)
the Governor's Office of Economic
Opportunity
Development
shall, if
it
the office

approves the issuance of the guaranteed bonds, deliver to the special service district
governing body a written statement of
its
the office's
approval; and
(c)
the special service district governing body shall file the written approval statement
under Subsection
(1)(b)
with the recorder of the county in which the special service
district is located.
(2)
The issuance of guaranteed bonds is conditioned upon the approval of special service
district voters at an election held for that purpose as provided in
Title 11, Chapter 14,
Local Government Bonding Act
.
(3)
Guaranteed bonds that have been issued and remain outstanding shall be included in the
determination of the debt limit under Subsection
17D-1-502(4)
if the bonds by their
terms no longer enjoy the benefit of the guarantee.
(4)
On July 1 of each year, the governing body shall file with the department of community
affairs a report certifying:
(a)
the total amount of bonds issued by the special service district and other debt then
outstanding and subject to the debt limit of Subsection
17D-1-502(4)
;
(b)
the total amount of guaranteed bonds then outstanding and not subject to the debt
limit of Subsection
17D-1-502(4)
; and
(c)
the total amount of guaranteed bonds that, during the preceding 12 months,
discontinued to enjoy the benefit of the guarantee.
Section 18. Section
35A-1-104.5
is amended to read:
35A-1-104.5
Effective
05/06/26
. Other department duties -- Strategic plan for
health system reform -- Reporting suspected misuse of a social security number.
(1)
The department shall work with the Department of Health
and Human Services
, the
Insurance Department, the Governor's Office of Economic
Opportunity
Development
,
and the Legislature to develop the health system reform.
(2)
In the process of determining an individual's eligibility for a public benefit or service
under this title or under federal law, if the department determines that a valid social
security number is being used by an unauthorized individual, the department shall:
(a)
inform the individual who the department determines to be the likely actual owner of
the social security number or, if the likely actual owner is a minor, the minor's parent
or guardian, of the suspected misuse; and
(b)
subject to federal law, provide information of the suspected misuse to an appropriate
law enforcement agency responsible for investigating identity fraud.
(3)
If the department learns or determines that providing information under Subsection
(2)(b)
is prohibited by federal law, the department shall notify the Legislative
Management Committee.
Section 19. Section
35A-1-201
is amended to read:
35A-1-201
Effective
05/06/26
. Executive director -- Appointment -- Removal --
Compensation -- Qualifications -- Responsibilities -- Deputy directors.
(1)
(a)
The chief administrative officer of the department is the executive director, who is
appointed by the governor with the advice and consent of the Senate.
(b)
The executive director serves at the pleasure of the governor.
(c)
The executive director shall receive a salary established by the governor within the
salary range fixed by the Legislature in
Title 67, Chapter 22, State Officer
Compensation
.
(d)
The executive director shall be experienced in administration, management, and
coordination of complex organizations.
(2)
The executive director shall:
(a)
administer and supervise the department in compliance with
Title 63A, Chapter 17,
Utah State Personnel Management Act
;
(b)
supervise and coordinate between the economic service areas and directors created
under
Chapter 2, Economic Service Areas
;
(c)
coordinate policies and program activities conducted through the divisions and
economic service areas of the department;
(d)
approve the proposed budget of each division, the Workforce Appeals Board, and
each economic service area within the department;
(e)
approve all applications for federal grants or assistance in support of any department
program;
(f)
coordinate with the executive directors of the Governor's Office of Economic
Opportunity
Development
and the Governor's Office of Planning and Budget to
review data and metrics to be reported to the Legislature as described in Subsection
35A-1-109(2)(b)
; and
(g)
fulfill such other duties as assigned by the Legislature or as assigned by the governor
that are not inconsistent with this title.
(3)
The executive director may appoint deputy or assistant directors to assist the executive
director in carrying out the department's responsibilities.
(4)
The executive director shall at least annually provide for the sharing of information
between the advisory councils established under this title.
Section 20. Section
35A-1-206
is amended to read:
35A-1-206
Effective
05/06/26
. State Workforce Development Board --
Appointment -- Membership -- Terms of members -- Compensation.
(1)
There is created within the department the State Workforce Development Board in
accordance with the provisions of the Workforce Innovation and Opportunity Act, 29
U.S.C. Sec. 3101 et seq.
(2)
The board shall consist of the following members:
(a)
the governor or the governor's designee;
(b)
the executive director or the executive director's designee;
(c)
the executive director of the Department of Health and Human Services or the
executive director's designee;
(d)
the director of the Utah State Office of Rehabilitation or the director's designee;
(e)
the state superintendent of public instruction or the superintendent's designee;
(f)
the commissioner of higher education or the commissioner's designee;
(g)
the executive director of the Governor's Office of Economic
Opportunity
Development
or the executive director's designee;
(h)
the executive director of the Department of Veterans and Military Affairs or the
executive director's designee; and
(i)
the following members appointed by the governor:
(i)
20 representatives of business in the state, selected among the following:
(A)
owners of businesses, chief executive or operating officers of businesses, or
other business executives or employers with policymaking or hiring authority;
(B)
representatives of businesses, including small businesses, that provide
employment opportunities that include high-quality, work-relevant training and
development in in-demand industry sectors or occupations in the state; and
(C)
representatives of businesses appointed from among individuals nominated by
state business organizations or business trade associations;
(ii)
six representatives of the workforce within the state, which:
(A)
shall include at least two representatives of labor organizations who have been
nominated by state labor federations;
(B)
shall include at least one representative from a registered apprentice program;
(C)
may include one or more representatives from a community-based
organization that has demonstrated experience and expertise in addressing the
employment, training, or educational needs of individuals with barriers to
employment; and
(D)
may include one or more representatives from an organization that has
demonstrated experience and expertise in addressing the employment, training,
or education needs of eligible youth, including organizations that serve out of
school youth; and
(iii)
two elected officials that represent a city or a county.
(3)
(a)
The governor shall appoint one of the appointed business representatives as chair
of the board.
(b)
The chair shall serve at the pleasure of the governor.
(4)
(a)
The governor shall ensure that members appointed to the board represent diverse
geographic areas of the state, including urban, suburban, and rural areas.
(b)
A member appointed by the governor shall serve a term of four years and may be
reappointed to one additional term.
(c)
A member shall continue to serve until the member's successor has been appointed
and qualified.
(d)
Except as provided in Subsection
(4)(e)
, as terms of board members expire, the
governor shall appoint each new member or reappointed member to a four-year term.
(e)
Notwithstanding the requirements of Subsection
(4)(d)
, the governor shall, at the
time of appointment or reappointment, adjust the length of terms to ensure that the
terms of board members are staggered so that approximately one half of the board is
appointed every two years.
(f)
When a vacancy occurs in the membership for any reason, the replacement shall be
appointed for the unexpired term.
(g)
The executive director shall terminate the term of any governor-appointed member
of the board if the member leaves the position that qualified the member for the
appointment.
(5)
A majority of members constitutes a quorum for the transaction of business.
(6)
A member of the board may not receive compensation or benefits for the member's
service, but may receive per diem and travel expenses as allowed in:
(a)
Section
63A-3-106
;
(b)
Section
63A-3-107
; and
(c)
rules made by the Division of Finance according to Sections
63A-3-106
and
63A-3-107
.
(7)
The department shall provide staff and administrative support to the board at the
direction of the executive director.
(8)
The board has the duties, responsibilities, and powers described in 29 U.S.C. Sec. 3111,
including:
(a)
identifying opportunities to align initiatives in education, training, workforce
development, and economic development;
(b)
developing and implementing the state workforce services plan described in Section
35A-1-207
;
(c)
utilizing strategic partners to ensure the needs of industry are met, including the
development of expanded strategies for partnerships for in-demand occupations and
understanding and adapting to economic changes;
(d)
developing strategies for staff training;
(e)
developing and improving employment centers; and
(f)
performing other responsibilities within the scope of workforce services as requested
by:
(i)
the Legislature;
(ii)
the governor; or
(iii)
the executive director.
Section 21. Section
35A-4-312
is amended to read:
35A-4-312
Effective
05/06/26
. Records.
(1)
(a)
An employing unit shall keep true and accurate work records containing
information the department may prescribe by rule.
(b)
A record shall be open to inspection and subject to being copied by the division or
its
the division's
authorized representatives at a reasonable time and as often as
necessary.
(c)
An employing unit shall make a record available in the state for three years after the
calendar year in which the services are rendered.
(2)
The division may require from an employing unit a sworn or unsworn report with
respect to a person employed by the employing unit that the division considers necessary
for the effective administration of this chapter.
(3)
Except as provided in this section or in Sections
35A-4-103
and
35A-4-106
, information
obtained under this chapter or obtained from an individual may not be published or open
to public inspection in a manner revealing the employing unit's or individual's identity.
(4)
(a)
The information obtained by the division under this section may not be used in
court or admitted into evidence in an action or proceeding, except:
(i)
in an action or proceeding arising out of this chapter;
(ii)
if the Labor Commission enters into a written agreement with the division under
Subsection
(6)(b)
, in an action or proceeding by the Labor Commission to enforce:
(A)
Title 34, Chapter 23, Employment of Minors;
(B)
Title 34, Chapter 28, Payment of Wages;
(C)
Title 34, Chapter 40, Utah Minimum Wage Act; or
(D)
Title 34A, Utah Labor Code;
(iii)
under the terms of a court order obtained under Subsection
63G-2-202(7)
and
Section
63G-2-207
; or
(iv)
under the terms of a written agreement between the Office of State Debt
Collection and the division as provided in Subsection
(5)
.
(b)
The information obtained by the division under this section shall be disclosed to:
(i)
a party to an unemployment insurance hearing before an administrative law judge
of the department or a review by the Workforce Appeals Board to the extent
necessary for the proper presentation of the party's case; or
(ii)
an employer, upon request in writing for information concerning a claim for a
benefit with respect to a former employee of the employer.
(5)
The information obtained by the division under this section may be disclosed to:
(a)
an employee of the department in the performance of the employee's duties in
administering this chapter or other programs of the department;
(b)
an employee of the Labor Commission for the purpose of carrying out the programs
administered by the Labor Commission;
(c)
an employee of the Department of Commerce for the purpose of carrying out the
programs administered by the Department of Commerce;
(d)
an employee of the governor's office or another state governmental agency
administratively responsible for statewide economic development, to the extent
necessary for economic development policy analysis and formulation;
(e)
an employee of another governmental agency that is specifically identified and
authorized by federal or state law to receive the information for the purposes stated in
the law authorizing the employee of the agency to receive the information;
(f)
an employee of a governmental agency or workers' compensation insurer to the
extent the information will aid in:
(i)
the detection or avoidance of duplicate, inconsistent, or fraudulent claims against:
(A)
a workers' compensation program; or
(B)
public assistance funds; or
(ii)
the recovery of overpayments of workers' compensation or public assistance
funds;
(g)
an employee of a law enforcement agency to the extent the disclosure is necessary to
avoid a significant risk to public safety or in aid of a felony criminal investigation;
(h)
an employee of the State Tax Commission or the Internal Revenue Service for the
purposes of:
(i)
audit verification or simplification;
(ii)
state or federal tax compliance;
(iii)
verification of a code or classification of the:
(A)
1987 Standard Industrial Classification Manual of the federal Executive
Office of the President, Office of Management and Budget; or
(B)
2002 North American Industry Classification System of the federal Executive
Office of the President, Office of Management and Budget; and
(iv)
statistics;
(i)
an employee or contractor of the department or an educational institution, or other
governmental entity engaged in workforce investment and development activities
under the Workforce Innovation and Opportunity Act, 29 U.S.C. Sec. 3101 et seq.,
for the purpose of:
(i)
coordinating services with the department;
(ii)
evaluating the effectiveness of those activities; and
(iii)
measuring performance;
(j)
an employee of the Governor's Office of Economic
Opportunity
Development
, for
the purpose of periodically publishing in the Directory of Business and Industry, the
name, address, telephone number, number of employees by range, code or
classification of an employer, and type of ownership of Utah employers;
(k)
the public for any purpose following a written waiver by all interested parties of their
rights to nondisclosure;
(l)
an individual whose wage data is submitted to the department by an employer, if no
information other than the individual's wage data and the identity of the employer
who submitted the information is provided to the individual;
(m)
an employee of the Insurance Department for the purpose of administering Title
31A, Chapter 40, Professional Employer Organization Licensing Act;
(n)
an employee of the Office of State Debt Collection for the purpose of collecting state
accounts receivable as provided in Section
63A-3-502
; or
(o)
a creditor, under a court order, to collect on a judgment as provided in Section
35A-4-314
.
(6)
Disclosure of private information under Subsection
(4)(a)(ii)
or Subsection
(5)
, with the
exception of Subsections
(5)(a)
, (g), and (o), may be made if:
(a)
the division determines that the disclosure will not have a negative effect on:
(i)
the willingness of employers to report wage and employment information; or
(ii)
the willingness of individuals to file claims for unemployment benefits; and
(b)
the agency enters into a written agreement with the division in accordance with rules
made by the department.
(7)
(a)
The employees of a division of the department other than the Workforce Research
and Analysis Division and the Unemployment Insurance Division or an agency
receiving private information from the division under this chapter are subject to the
same requirements of privacy and confidentiality and to the same penalties for
misuse or improper disclosure of the information as employees of the division.
(b)
Use of private information obtained from the department by a person or for a
purpose other than one authorized in Subsection
(4)
or
(5)
violates Section
76-8-1304
.
Section 22. Section
35A-6-105
is amended to read:
35A-6-105
Effective
05/06/26
. Commissioner of apprenticeship programs.
(1)
There is created the position of
Commissioner of Apprenticeship Programs
commissioner of apprenticeship programs
within the department.
(2)
The commissioner shall be appointed by the executive director and chosen from one or
more recommendations provided by a majority vote of the State Workforce
Development Board.
(3)
The commissioner may be terminated without cause by the executive director.
(4)
The commissioner shall:
(a)
promote and educate the public, including high school guidance counselors and
potential participants in apprenticeship programs, about apprenticeship programs,
youth apprenticeship, and pre-apprenticeship programs offered in the state, including
apprenticeship, youth apprenticeship, and pre-apprenticeship programs offered by
private sector businesses, trade groups, labor unions, partnerships with educational
institutions, and other associations in the state;
(b)
coordinate with the department and other stakeholders, including union and
nonunion apprenticeship programs, the Office of Apprenticeship, the State Board of
Education, the Utah
system of higher education
System of Higher Education
, the
Department of Commerce, the Division of Professional Licensing, and the
Governor's Office of Economic
Opportunity
Development
to improve and promote
apprenticeship opportunities in the state; and
(c)
provide an annual written report to:
(i)
the department for inclusion in the department's annual written report described in
Section
35A-1-109
;
(ii)
the Economic and Community Development Appropriations Subcommittee; and
(iii)
the Higher Education Appropriations Subcommittee.
(5)
The annual written report described in Subsection
(4)(c)
shall provide information
concerning:
(a)
the number of available apprenticeship, youth apprenticeship, and pre-apprenticeship
programs in the state;
(b)
the number of apprentice participants in each program;
(c)
the completion rate of each program;
(d)
the cost of state funding for each program; and
(e)
recommendations for improving apprenticeship, youth apprenticeship, and
pre-apprenticeship programs.
Section 23. Section
35A-8-2103
is amended to read:
35A-8-2103
Effective
05/06/26
. Private Activity Bond Review Board.
(1)
There is created within the department the Private Activity Bond Review Board,
composed of the following 11 members:
(a)
(i)
the executive director of the department or the executive director's designee;
(ii)
the executive director of the Governor's Office of Economic
Opportunity
Development
or the executive director's designee;
(iii)
the state treasurer or the state treasurer's designee;
(iv)
the chair of the Utah Board of Higher Education or the chair's designee; and
(v)
the chair of the Utah Housing Corporation or the chair's designee; and
(b)
six local government members who are:
(i)
three elected or appointed county officials, nominated by the Utah Association of
Counties and appointed or reappointed by the governor with the advice and
consent of the Senate and in accordance with Title 63G, Chapter 24, Part 2,
Vacancies; and
(ii)
three elected or appointed municipal officials, nominated by the Utah League of
Cities and Towns and appointed or reappointed by the governor with the advice
and consent of the Senate and in accordance with Title 63G, Chapter 24, Part 2,
Vacancies.
(2)
(a)
Except as required by Subsection
(2)(b)
, the terms of office for the local
government members of the board of review shall be four-year terms.
(b)
Notwithstanding the requirements of Subsection
(2)(a)
, the governor shall, at the
time of appointment or reappointment, adjust the length of terms to ensure that the
terms of board of review members are staggered so that approximately half of the
board of review is appointed every two years.
(c)
Members may be reappointed only once.
(3)
(a)
If a local government member ceases to be an elected or appointed official of the
city or county the member is appointed to represent, that membership on the board of
review terminates immediately and there shall be a vacancy in the membership.
(b)
When a vacancy occurs in the local government membership for any reason:
(i)
the Utah Association of Counties or the Utah League of Cities and Towns shall,
within 30 days after the date of the vacancy, nominate an official described in
Subsection
(1)(b)(i)
or
(ii)
, as applicable, to fill the vacancy; and
(ii)
the governor shall, with the advice and consent of the Senate in accordance with
Title 63G, Chapter 24, Part 2, Vacancies, appoint the nominee for the unexpired
term.
(4)
(a)
The chair of the board of review is the executive director of the department or the
executive director's designee.
(b)
The chair is nonvoting except in the case of a tie vote.
(5)
Six members of the board of review constitute a quorum.
(6)
Formal action by the board of review requires a majority vote of a quorum.
(7)
A member may not receive compensation or benefits for the member's service, but may
receive per diem and travel expenses in accordance with:
(a)
Section
63A-3-106
;
(b)
Section
63A-3-107
; and
(c)
rules made by the Division of Finance under Sections
63A-3-106
and
63A-3-107
.
(8)
The chair of the board of review serves as the state official designated under state law to
make certifications required to be made under Section 146 of the code including the
certification required by Section 149(e)(2)(F) of the code.
(9)
A member appointed to fill a position described in Subsection
(1)(b)
shall comply with
the conflict of interest provisions described in Title 63G, Chapter 24, Part 3, Conflicts of
Interest.
Section 24. Section
35A-8-2202
is amended to read:
35A-8-2202
Effective
05/06/26
. Commission on Housing Affordability.
(1)
There is created within the department the Commission on Housing Affordability.
(2)
The commission shall consist of 21 members as follows:
(a)
one senator appointed by the president of the Senate;
(b)
two representatives appointed by the speaker of the House of Representatives;
(c)
the executive director of the department or the executive director's designee;
(d)
the director of the division;
(e)
the executive director of the Governor's Office of Economic
Opportunity
Development
or the executive director's designee;
(f)
the president of the Utah Transit Authority or the president's designee;
(g)
the chair of the board of trustees of the Utah Housing Corporation or the chair's
designee;
(h)
the state homelessness coordinator appointed under Section
63J-4-202
or the state
homelessness coordinator's designee; and
(i)
12 members appointed by the governor as follows:
(i)
one individual representing the land development community with experience and
expertise in affordable, subsidized multi-family development, recommended by
the Utah Homebuilders Association;
(ii)
one individual representing the real estate industry, recommended by the Utah
Association of Realtors;
(iii)
one individual representing the banking industry, recommended by the Utah
Bankers Association;
(iv)
one individual representing public housing authorities, recommended by the
director of the division;
(v)
two individuals representing municipal government, recommended by the Utah
League of Cities and Towns;
(vi)
one individual representing redevelopment agencies and community
reinvestment agencies, recommended by the Utah Redevelopment Association;
(vii)
two individuals representing county government, recommended by the Utah
Association of Counties, where:
(A)
one of the individuals is from a county of the first class; and
(B)
one of the individuals is from a county of the third, fourth, fifth, or sixth class;
(viii)
one individual representing a nonprofit organization that addresses issues
related to housing affordability;
(ix)
one individual with expertise on housing affordability issues in rural
communities; and
(x)
one individual representing the Salt Lake Chamber, recommended by the Salt
Lake Chamber.
(3)
(a)
When a vacancy occurs in a position appointed by the governor under Subsection
(2)(i)
, the governor shall appoint a person to fill the vacancy.
(b)
Members appointed under Subsection
(2)(i)
may be removed by the governor for
cause.
(c)
A member appointed under Subsection
(2)(i)
shall be removed from the commission
and replaced by an appointee of the governor if the member is absent for three
consecutive meetings of the commission without being excused by a cochair of the
commission.
(d)
A member serves until the member's successor is appointed.
(4)
(a)
The commission shall select two members to serve as cochairs, one of whom shall
be a legislator.
(b)
Subject to the other provisions of this Subsection
(4)
, the cochairs are responsible for
the call and conduct of meetings.
(c)
The cochairs shall call and hold meetings of the commission at least four times each
year.
(d)
One or more additional meetings may be called upon request by a majority of the
commission's members.
(5)
(a)
A majority of the members of the commission constitutes a quorum.
(b)
The action of a majority of a quorum constitutes the action of the commission.
(6)
(a)
A member of the commission described in Subsections
(2)(c)
through
(i)
may not
receive compensation or benefits for the member's service, but may receive per diem
and travel expenses in accordance with:
(i)
Section
63A-3-106
;
(ii)
Section
63A-3-107
; and
(iii)
rules made by the Division of Finance pursuant to Sections
63A-3-106
and
63A-3-107
.
(b)
Compensation and expenses of a member who is a legislator are governed by Section
36-2-2
and Legislative Joint Rules,
Title 5, Legislative Compensation and Expenses
.
(7)
The division shall provide staff support to the commission.
Section 25. Section
46-4-503
is amended to read:
46-4-503
Effective
05/06/26
. Government products and services provided
electronically.
(1)
Notwithstanding Section
46-4-501
, a state governmental agency that administers one or
more of the following transactions shall allow those transactions to be conducted
electronically:
(a)
an application for or renewal of a professional or occupational license issued under
Title 58, Occupations and Professions
;
(b)
the renewal of a drivers license;
(c)
an application for a hunting or fishing license;
(d)
the filing of:
(i)
a return under
Title 59, Chapter 10, Individual Income Tax Act
, or
Title 59,
Chapter 12, Sales and Use Tax Act
;
(ii)
a court document, as defined by the Judicial Council; or
(iii)
a document under
Title 70A, Uniform Commercial Code
;
(e)
a registration for:
(i)
a product; or
(ii)
a brand;
(f)
a renewal of a registration of a motor vehicle;
(g)
a registration under:
(i)
Title 16, Corporations
;
(ii)
Title 42, Names
; or
(iii)
Title 48, Unincorporated Business Entity Act
; or
(h)
submission of an application for benefits:
(i)
under
Title 35A, Chapter 3, Employment Support Act
;
(ii)
under
Title 35A, Chapter 4, Employment Security Act
; or
(iii)
related to accident and health insurance.
(2)
The state system of public education, in coordination with the Utah Education and
Telehealth Network, shall make reasonable progress toward making the following
services available electronically:
(a)
secure access by parents and students to student grades and progress reports;
(b)
email communications with:
(i)
teachers;
(ii)
parent-teacher associations; and
(iii)
school administrators;
(c)
access to school calendars and schedules; and
(d)
teaching resources that may include:
(i)
teaching plans;
(ii)
curriculum guides; and
(iii)
media resources.
(3)
A state governmental agency shall:
(a)
in carrying out the requirements of this section, take reasonable steps to ensure the
security and privacy of records that are private or controlled as defined by
Title 63G,
Chapter 2, Government Records Access and Management Act
;
(b)
in addition to those transactions listed in Subsections
(1)
and
(2)
, determine any
additional services that may be made available to the public through electronic
means; and
(c)
as part of the agency's information technology plan required by Section
63A-16-203
,
report on the progress of compliance with Subsections
(1)
through
this

(3)
.
(4)
Notwithstanding the other provisions of this part, a state governmental agency is not
required by this part to conduct a transaction electronically if:
(a)
conducting the transaction electronically is not required by federal law; and
(b)
conducting the transaction electronically is:
(i)
impractical;
(ii)
unreasonable; or
(iii)
not permitted by laws pertaining to privacy or security.
(5)
(a)
For purposes of this Subsection
(5)
, "one-stop shop" means the consolidation of
access to diverse services and agencies at one location including virtual colocation.
(b)
(i)
State agencies that provide services or offer direct assistance to the business
community shall participate in the establishment, maintenance, and enhancement
of an integrated Utah business web portal known as Business.utah.gov.
(ii)
The purpose of the business web portal is to provide
"one-stop shop"
one-stop
shop
assistance to businesses.
(c)
State agencies shall partner with other governmental and nonprofit agencies whose
primary mission is to provide services or offer direct assistance to the business
community in Utah in fulfilling the requirements of this section.
(d)
The following state entities shall comply with the provisions of this Subsection
(5)
:
(i)
Governor's Office of Economic
Opportunity
Development created in Section
63N-1a-301
, which shall serve as the managing partner for the website;
(ii)
Department of Workforce Services;
(iii)
Department of Commerce;
(iv)
State
Tax Commission;
(v)
Department of Government Operations - Division of Purchasing and General
Services, including other state agencies operating under a grant of authority from
the division to procure goods and services in excess of $5,000;
(vi)
Department of Agriculture;
(vii)
Department of Natural Resources; and
(viii)
other state agencies that provide services or offer direct assistance to the
business sector.
(e)
The business services available on the business web portal may include:
(i)
business life cycle information;
(ii)
business searches;
(iii)
employment needs and opportunities;
(iv)
motor vehicle registration;
(v)
permit applications and renewal;
(vi)
tax information;
(vii)
government procurement bid notifications;
(viii)
general business information;
(ix)
business directories; and
(x)
business news.
Section 26. Section
49-11-406
is amended to read:
49-11-406
Effective
05/06/26
. Governor's appointed executives and senior staff
-- Appointed legislative employees -- Transfer of value of accrued defined benefit --
Procedures.
(1)
As used in this section:
(a)
"Defined benefit balance" means the total amount of the contributions made on
behalf of a member to a defined benefit system plus refund interest.
(b)
"Senior staff" means an at-will employee who reports directly to an elected official,
executive director, or director and includes a deputy director and other similar, at-will
employee positions designated by the governor, the speaker of the House
of
Representatives
, or the president of the Senate and filed with the Division of Human
Resource Management and the Utah State Retirement Office.
(2)
In accordance with this section and subject to requirements under federal law and rules
made by the board, a member who has service credit from a system may elect to be
exempt from coverage under a defined benefit system and to have the member's defined
benefit balance transferred from the defined benefit system or plan to a defined
contribution plan in the member's own name if the member is:
(a)
the state auditor;
(b)
the state treasurer;
(c)
an appointed executive under Subsection
67-22-2(1)(a)
;
(d)
an employee in the
Governor's Office
Office of the Governor
;
(e)
senior staff in the Governor's Office of Planning and Budget;
(f)
senior staff in the Governor's Office of Economic
Opportunity
Development
;
(g)
senior staff in the State Commission on Criminal and Juvenile Justice;
(h)
senior staff in the Public Lands Policy Coordinating Office, created in Section
63L-11-201
;
(i)
a legislative employee appointed under Subsection
36-12-7(3)
; or
(j)
a legislative employee appointed by the speaker of the House of Representatives, the
House of Representatives minority leader, the president of the Senate, or the Senate
minority leader.
(3)
An election made under Subsection
(2)
:
(a)
is final, and no right exists to make any further election;
(b)
is considered a request to be exempt from coverage under a defined benefits system;
and
(c)
shall be made on forms provided by the office.
(4)
The board shall adopt rules to implement and administer this section.
Section 27. Section
49-12-203
is amended to read:
49-12-203
Effective
05/06/26
. Exclusions from membership in system.
(1)
The following employees are not eligible for service credit in this system:
(a)
subject to the requirements of Subsection
(2)
, an employee whose employment status
is temporary in nature due to the nature or the type of work to be performed;
(b)
except as provided under Subsection
(3)(a)
, an employee of an institution of higher
education who participates in a retirement system with a public or private retirement
system, organization, or company designated by the Utah Board of Higher Education,
or the technical college board of trustees for an employee of each technical college,
during any period in which required contributions based on compensation have been
paid on behalf of the employee by the employer;
(c)
an employee serving as an exchange employee from outside the state for an employer
who has not elected to make all of the employer's exchange employees eligible for
service credit in this system;
(d)
an executive department head of the state, a member of the State Tax Commission,
the Public Service Commission, and a member of a full-time or part-time board or
commission who files a formal request for exemption;
(e)
an employee of the Department of Workforce Services who is covered under another
retirement system allowed under
Title 35A, Chapter 4, Employment Security Act
;
(f)
an employee who is employed on or after July 1, 2009, with an employer that has
elected, prior to July 1, 2009, to be excluded from participation in this system under
Subsection
49-12-202(2)(c)
;
(g)
an employee who is employed on or after July 1, 2014, with an employer that has
elected, prior to July 1, 2014, to be excluded from participation in this system under
Subsection
49-12-202(2)(d)
;
(h)
an employee who is employed with a withdrawing entity that has elected under
Section
49-11-623
, prior to January 1, 2017, to exclude:
(i)
new employees from participation in this system under Subsection
49-11-623(3)(a)
;
or
(ii)
all employees from participation in this system under Subsection
49-11-623(3)(b)
;
(i)
an employee described in Subsection
(1)(i)(i)
or
(ii)
who is employed with a
withdrawing entity that has elected under Section
49-11-624
, before January 1, 2018,
to exclude:
(i)
new employees from participation in this system under Subsection
49-11-624(3)(a)
;
or
(ii)
all employees from participation in this system under Subsection
49-11-624(3)(b)
;
(j)
an employee who is employed with a withdrawing entity that has elected under
Section
49-11-625
, before July 1, 2022, to exclude all employees from participation
in this system; or
(k)
an employee who is employed with a withdrawing entity that elects under Section
49-11-626
to exclude:
(i)
new employees from participation in this system under Subsection
49-11-626(3)(a)
;
or
(ii)
all employees from participation in this system under Subsection
49-11-626(3)(b)
.
(2)
If an employee whose status is temporary in nature due to the nature of type of work to
be performed:
(a)
is employed for a term that exceeds six months and the employee otherwise qualifies
for service credit in this system, the participating employer shall report and certify to
the office that the employee is a regular full-time employee effective the beginning of
the seventh month of employment; or
(b)
was previously terminated prior to being eligible for service credit in this system and
is reemployed within three months of termination by the same participating
employer, the participating employer shall report and certify that the member is a
regular full-time employee when the total of the periods of employment equals six
months and the employee otherwise qualifies for service credits in this system.
(3)
(a)
Upon cessation of the participating employer contributions, an employee under
Subsection
(1)(b)
is eligible for service credit in this system.
(b)
Notwithstanding the provisions of Subsection
(1)(f)
, any eligibility for service credit
earned by an employee under this chapter before July 1, 2009
,
is not affected under
Subsection
(1)(f)
.
(c)
Notwithstanding the provisions of Subsection
(1)(g)
, any eligibility for service credit
earned by an employee under this chapter before July 1, 2014, is not affected under
Subsection
(1)(g)
.
(4)
Upon filing a written request for exemption with the office, the following employees
shall be exempt from coverage under this system:
(a)
a full-time student or the spouse of a full-time student and individuals employed in a
trainee relationship;
(b)
an elected official;
(c)
an executive department head of the state, a member of the State Tax Commission, a
member of the Public Service Commission, and a member of a full-time or part-time
board or commission;
(d)
an employee of the Governor's Office of Planning and Budget;
(e)
an employee of the Governor's Office of Economic
Opportunity
Development
;
(f)
an employee of the Commission on Criminal and Juvenile Justice;
(g)
an employee of the
Governor's Office
Office of the Governor
;
(h)
an employee of the Public Lands Policy Coordinating Office, created in Section
63L-11-201
;
(i)
an employee of the
State Auditor's Office
state auditor's office
;
(j)
an employee of the
State Treasurer's Office
state treasurer's office
;
(k)
any other member who is permitted to make an election under Section
49-11-406
;
(l)
a person appointed as a city manager or chief city administrator or another person
employed by a municipality, county, or other political subdivision, who is an at-will
employee;
(m)
an employee of an interlocal cooperative agency created under
Title 11, Chapter 13,
Interlocal Cooperation Act
, who is engaged in a specialized trade customarily
provided through membership in a labor organization that provides retirement
benefits to the organization's members;
(n)
an employee serving as an exchange employee from outside the state for an
employer who has elected to make all of the employer's exchange employees eligible
for service credit in this system; and
(o)
the adjutant general of the Utah National Guard appointed under Section
39A-1-201

and each individual listed in Subsection
39A-1-203(1)
.
(5)
(a)
Each participating employer shall prepare and maintain a list designating those
positions eligible for exemption under Subsection
(4)
.
(b)
An employee may not be exempted unless the employee is employed in an exempted
position designated by the participating employer.
(6)
(a)
In accordance with this section, Section
49-13-203
, and Section
49-22-205
, a
municipality, county, or political subdivision may not exempt a total of more than 50
positions or a number equal to 10% of the eligible employees of the municipality,
county, or political subdivision, whichever is less.
(b)
A municipality, county, or political subdivision may exempt at least one regular
full-time employee.
(7)
Each participating employer shall:
(a)
maintain a list of employee exemptions; and
(b)
update the employee exemptions in the event of any change.
(8)
The office may make rules to implement this section.
(9)
An employee's exclusion, exemption, participation, or election described in this section:
(a)
shall be made in accordance with this section; and
(b)
is subject to requirements under federal law and rules made by the board.
Section 28. Section
49-13-203
is amended to read:
49-13-203
Effective
05/06/26
. Exclusions from membership in system.
(1)
The following employees are not eligible for service credit in this system:
(a)
subject to the requirements of Subsection
(2)
, an employee whose employment status
is temporary in nature due to the nature or the type of work to be performed;
(b)
except as provided under Subsection
(3)(a)
, an employee of an institution of higher
education who participates in a retirement system with a public or private retirement
system, organization, or company designated by the Utah Board of Higher Education,
or the technical college board of trustees for an employee of each technical college,
during any period in which required contributions based on compensation have been
paid on behalf of the employee by the employer;
(c)
an employee serving as an exchange employee from outside the state for an employer
who has not elected to make all of the employer's exchange employees eligible for
service credit in this system;
(d)
an executive department head of the state or a legislative director, senior executive
employed by the governor's office, a member of the State Tax Commission, a
member of the Public Service Commission, and a member of a full-time or part-time
board or commission who files a formal request for exemption;
(e)
an employee of the Department of Workforce Services who is covered under another
retirement system allowed under
Title 35A, Chapter 4, Employment Security Act
;
(f)
an employee who is employed with an employer that has elected to be excluded from
participation in this system under Subsection
49-13-202(5)
, effective on or after the
date of the employer's election under Subsection
49-13-202(5)
;
(g)
an employee who is employed with a withdrawing entity that has elected under
Section
49-11-623
, prior to January 1, 2017, to exclude:
(i)
new employees from participation in this system under Subsection
49-11-623(3)(a)
;
or
(ii)
all employees from participation in this system under Subsection
49-11-623(3)(b)
;
(h)
an employee described in Subsection
(1)(h)(i)
or
(ii)
who is employed with a
withdrawing entity that has elected under Section
49-11-624
, before January 1, 2018,
to exclude:
(i)
new employees from participation in this system under Subsection
49-11-624(3)(a)
;
or
(ii)
all employees from participation in this system under Subsection
49-11-624(3)(b)
;
(i)
an employee who is employed with a withdrawing entity that has elected under
Section
49-11-625
, before July 1, 2022, to exclude all employees from participation
in this system; or
(j)
an employee who is employed with a withdrawing entity that elects under Section
49-11-626
to exclude:
(i)
new employees from participation in this system under Subsection
49-11-626(3)(a)
;
or
(ii)
all employees from participation in this system under Subsection
49-11-626(3)(b)
.
(2)
If an employee whose status is temporary in nature due to the nature of type of work to
be performed:
(a)
is employed for a term that exceeds six months and the employee otherwise qualifies
for service credit in this system, the participating employer shall report and certify to
the office that the employee is a regular full-time employee effective the beginning of
the seventh month of employment; or
(b)
was previously terminated prior to being eligible for service credit in this system and
is reemployed within three months of termination by the same participating
employer, the participating employer shall report and certify that the member is a
regular full-time employee when the total of the periods of employment equals six
months and the employee otherwise qualifies for service credits in this system.
(3)
(a)
Upon cessation of the participating employer contributions, an employee under
Subsection
(1)(b)
is eligible for service credit in this system.
(b)
Notwithstanding the provisions of Subsection
(1)(f)
, any eligibility for service credit
earned by an employee under this chapter before the date of the election under
Subsection
49-13-202(5)
is not affected under Subsection
(1)(f)
.
(4)
Upon filing a written request for exemption with the office, the following employees
shall be exempt from coverage under this system:
(a)
a full-time student or the spouse of a full-time student and individuals employed in a
trainee relationship;
(b)
an elected official;
(c)
an executive department head of the state, a member of the State Tax Commission, a
member of the Public Service Commission, and a member of a full-time or part-time
board or commission;
(d)
an employee of the Governor's Office of Planning and Budget;
(e)
an employee of the Governor's Office of Economic
Opportunity
Development
;
(f)
an employee of the Commission on Criminal and Juvenile Justice;
(g)
an employee of the Governor's Office;
(h)
an employee of the State Auditor's Office;
(i)
an employee of the State Treasurer's Office;
(j)
any other member who is permitted to make an election under Section
49-11-406
;
(k)
a person appointed as a city manager or chief city administrator or another person
employed by a municipality, county, or other political subdivision, who is an at-will
employee;
(l)
an employee of an interlocal cooperative agency created under
Title 11, Chapter 13,
Interlocal Cooperation Act
, who is engaged in a specialized trade customarily
provided through membership in a labor organization that provides retirement
benefits to its members;
(m)
an employee serving as an exchange employee from outside the state for an
employer who has elected to make all of the employer's exchange employees eligible
for service credit in this system; and
(n)
the adjutant general of the Utah National Guard appointed under Section
39A-1-201

and each individual listed in Subsection
39A-1-203(1)
.
(5)
(a)
Each participating employer shall prepare and maintain a list designating those
positions eligible for exemption under Subsection
(4)
.
(b)
An employee may not be exempted unless the employee is employed in a position
designated by the participating employer.
(6)
(a)
In accordance with this section, Section
49-12-203
, and Section
49-22-205
, a
municipality, county, or political subdivision may not exempt a total of more than 50
positions or a number equal to 10% of the eligible employees of the municipality,
county, or political subdivision, whichever is less.
(b)
A municipality, county, or political subdivision may exempt at least one regular
full-time employee.
(7)
Each participating employer shall:
(a)
maintain a list of employee exemptions; and
(b)
update the employee exemptions in the event of any change.
(8)
The office may make rules to implement this section.
(9)
An employee's exclusion, exemption, participation, or election described in this section:
(a)
shall be made in accordance with this section; and
(b)
is subject to requirements under federal law and rules made by the board.
Section 29. Section
49-22-205
is amended to read:
49-22-205
Effective
05/06/26
. Exemptions from participation in system.
(1)
Upon filing a written request for exemption with the office, the following employees are
exempt from participation in the system as provided in this section:
(a)
an executive department head of the state;
(b)
a member of the State Tax Commission;
(c)
a member of the Public Service Commission;
(d)
a member of a full-time or part-time board or commission;
(e)
an employee of the Governor's Office of Planning and Budget;
(f)
an employee of the Governor's Office of Economic
Opportunity
Development
;
(g)
an employee of the Commission on Criminal and Juvenile Justice;
(h)
an employee of the Governor's Office;
(i)
an employee of the State Auditor's Office;
(j)
an employee of the State Treasurer's Office;
(k)
any other member who is permitted to make an election under Section
49-11-406
;
(l)
a person appointed as a city manager or appointed as a city administrator or another
at-will employee of a municipality, county, or other political subdivision;
(m)
an employee of an interlocal cooperative agency created under
Title 11, Chapter 13,
Interlocal Cooperation Act
, who is engaged in a specialized trade customarily
provided through membership in a labor organization that provides retirement
benefits to its members;
(n)
an employee serving as an exchange employee from outside the state for an
employer who has elected to make all of the employer's exchange employees eligible
for service credit in this system; and
(o)
the adjutant general of the Utah National Guard appointed under Section
39A-1-201

and each individual listed in Subsection
39A-1-203(1)
.
(2)
(a)
A participating employer shall prepare and maintain a list designating those
positions eligible for exemption under Subsection
(1)
.
(b)
An employee may not be exempted unless the employee is employed in a position
designated by the participating employer under Subsection
(1)
.
(3)
(a)
In accordance with this section, Section
49-12-203
, and Section
49-13-203
, a
municipality, county, or political subdivision may not exempt a total of more than 50
positions or a number equal to 10% of the eligible employees of the municipality,
county, or political subdivision, whichever is less.
(b)
A municipality, county, or political subdivision may exempt at least one regular
full-time employee.
(4)
Each participating employer shall:
(a)
maintain a list of employee exemptions; and
(b)
update an employee exemption in the event of any change.
(5)
Beginning on the effective date of the exemption for an employee who elects to be
exempt in accordance with Subsection
(1)
:
(a)
for a member of the Tier II defined contribution plan:
(i)
the participating employer shall contribute the nonelective contribution and the
amortization rate described in Section
49-22-401
, except that the nonelective
contribution is exempt from the vesting requirements of Subsection
49-22-401(3)(a)
;
(ii)
the member may make voluntary deferrals as provided in Section
49-22-401
; and
(iii)
the member is not eligible for additional service credit in the plan for the period
of exempt employment; and
(b)
for a member of the Tier II hybrid retirement system:
(i)
the participating employer shall contribute the nonelective contribution and the
amortization rate described in Section
49-22-401
, except that the contribution is
exempt from the vesting requirements of Subsection
49-22-401(3)(a)
;
(ii)
the member may make voluntary deferrals as provided in Section
49-22-401
; and
(iii)
the member is not eligible for additional service credit in the system for the
period of exempt employment.
(6)
If an employee who is a member of the Tier II hybrid retirement system subsequently
revokes the election of exemption made under Subsection
(1)
, the provisions described
in Subsection
(5)(b)
shall no longer be applicable and the coverage for the employee
shall be effective prospectively as provided in
Part 3, Tier II Hybrid Retirement System
.
(7)
(a)
All employer contributions made on behalf of an employee shall be invested in
accordance with Subsection
49-22-303(3)(a)
or
49-22-401(4)(a)
until the one-year
election period under Subsection
49-22-201(2)(c)
is expired if the employee:
(i)
elects to be exempt in accordance with Subsection
(1)
; and
(ii)
continues employment with the participating employer through the one-year
election period under Subsection
49-22-201(2)(c)
.
(b)
An employee is entitled to receive a distribution of the employer contributions made
on behalf of the employee and all associated investment gains and losses if the
employee:
(i)
elects to be exempt in accordance with Subsection
(1)
; and
(ii)
terminates employment prior to the one-year election period under Subsection
49-22-201(2)(c)
.
(8)
(a)
The office shall make rules to implement this section.
(b)
The rules made under this Subsection
(8)
shall include provisions to allow the
exemption provided under Subsection
(1)
to apply to all contributions made
beginning on or after July 1, 2011, on behalf of an exempted employee who began
the employment before May 8, 2012.
(9)
An employee's exemption, participation, or election described in this section:
(a)
shall be made in accordance with this section; and
(b)
is subject to requirements under federal law and rules made by the board.
Section 30. Section
53E-1-201
is amended to read:
53E-1-201
Effective
05/06/26
Partially Repealed
07/01/27
. Reports to and
action required of the Education Interim Committee.
(1)
In accordance with applicable provisions and Section
68-3-14
, the following recurring
reports are due to the Education Interim Committee:
(a)
the report described in Section
9-22-109
by the STEM Action Center Board,
including the information described in Section
9-22-113
on the status of the computer
science initiative and Section
9-22-114
on the Computing Partnerships Grants
Program;
(b)
the prioritized list of data research described in Section
53H-15-303
and the report
on research and activities described in Section
53H-15-305
by the Utah Data
Research Center;
(c)
the report described in Section
53H-1-203
by the Utah Board of Higher Education on
career and technical education issues and addressing workforce needs;
(d)
the annual report of the Utah Board of Higher Education described in Section
53H-1-203
;
(e)
the reports described in Section
53H-7-603
by the Utah Board of Higher Education
regarding activities related to campus safety;
(f)
the State Superintendent's Annual Report by the state board described in Section
53E-1-203
;
(g)
the annual report described in Section
53E-2-202
by the state board on the strategic
plan to improve student outcomes;
(h)
the report described in Section
53E-3-501
by the state board on students in an LEA
who receive academic credit through the packet method;
(i)
the report described in Section
53E-8-204
by the state board on the Utah Schools for
the Deaf and the Blind;
(j)
the report described in Section
53E-10-703
by the Utah Leading through Effective,
Actionable, and Dynamic Education director on research and other activities;
(k)
the report described in Section
53F-2-522
regarding mental health screening
programs;
(l)
the report described in Section
53F-4-203
by the state board and the independent
evaluator on an evaluation of early interactive reading software;
(m)
the report described in Section
53F-6-412
by the program manager of the Utah Fits
All Scholarship Program;
(n)
the report described in Section
63N-20-107
by the Governor's Office of Economic
Opportunity
Development
on UPSTART;
(o)
the report described in Section
53F-5-215
by the state board related to a grant for an
elementary teacher preparation assessment;
(p)
upon request, the report described in Section
53F-5-219
by the state board on the
Local Innovations Civics Education Pilot Program;
(q)
the report described in Section
53F-5-405
by the state board regarding an evaluation
of a partnership that receives a grant to improve educational outcomes for students
who are low-income;
(r)
the report described in Section
53H-1-604
regarding the Higher Education and
Corrections Council;
(s)
the report described in Section
53G-7-221
by the state board regarding innovation
plans; and
(t)
the reports described in Section
53F-6-412
regarding the Utah Fits All Scholarship
Program.
(2)
In accordance with applicable provisions and Section
68-3-14
, the following occasional
reports are due to the Education Interim Committee:
(a)
in 2027, 2030, 2033, and 2035, the reports described in Sections
53H-1-502
,
53H-1-503
, and
53H-1-504
;
(b)
in 2025, the report described in Section
53H-6-203
by a degree-granting institution
regarding policies on abusive coaching practices;
(c)
if required, the report described in Section
53E-4-309
by the state board explaining
the reasons for changing the grade level specification for the administration of
specific assessments;
(d)
if required, the report described in Section
53E-5-210
by the state board of an
adjustment to the minimum level that demonstrates proficiency for each statewide
assessment;
(e)
the report described in Section
53E-10-702
by Utah Leading through Effective,
Actionable, and Dynamic Education;
(f)
if required, the report described in Section
53F-2-513
by the state board evaluating
the effects of salary bonuses on the recruitment and retention of effective teachers in
high-poverty schools;
(g)
upon request, the report described in Section
53F-10-303
by the state board
regarding the Rural School Sports Facilities Grant Program;
(h)
upon request, a report described in Section
53G-7-222
by an LEA regarding
expenditure of a percentage of state restricted funds to support an innovative
education program;
(i)
the reports described in Section
53G-11-304
by the state board regarding proposed
rules and results related to educator exit surveys; and
(j)
the report described in Section
26B-5-113
by the Office of Substance Use and Mental
Health, the state board, and the Department of Health and Human Services regarding
recommendations related to Medicaid reimbursement for school-based health
services.
(3)
In accordance with applicable provisions and Section
68-3-14
, every five years the
Education Interim Committee shall review the programs described in the following
sections of code:
(a)
beginning July 1, 2027,
Title
53E, Chapter 10, Part 3
Chapter 10, Part 3
, Concurrent
Enrollment;
(b)
beginning July 1, 2027, Section
53F-2-408
, Enhancement for Accelerated Students
Program;
(c)
beginning July 1, 2027, Section
53F-2-409
, Concurrent enrollment funding;
(d)
beginning July 1, 2027, Section
53F-2-415
, Student health and counseling support --
Qualifying personnel -- Distribution formula -- Rulemaking;
(e)
beginning July 1, 2028, Section
53F-2-416
, Appropriation and distribution for the
Teacher and Student Success Program;
(f)
beginning July 1, 2028, Section
53F-2-510
, Digital Teaching and Learning Grant
Program;
(g)
beginning July 1, 2028, Section
53F-9-306
, Teacher and Student Success Account;
(h)
beginning July 1, 2028, Title
53G, Chapter 7, Part 13
, Teacher and Student Success
Program; and
(i)
beginning July 1, 2029, Section
53F-2-502
, Dual language immersion.
Section 31. Section
53E-4-308
is amended to read:
53E-4-308
Effective
05/06/26
. Unique student identifier -- Coordination of
higher education and public education information technology systems -- Coordination of
preschool and public education information technology systems.
(1)
As used in this section, "unique student identifier" means an alphanumeric code
assigned to each public education student for identification purposes, which:
(a)
is not assigned to any former or current student; and
(b)
does not incorporate personal information, including a birth date or social security
number.
(2)
The state board, through the state superintendent, shall assign each public education
student a unique student identifier, which shall be used to track individual student
performance on achievement tests administered under this part.
(3)
The state board and the Utah Board of Higher Education, in collaboration with the Utah
Data Research Center created in Section
53H-15-202
, shall:
(a)
coordinate public education and higher education information technology systems to
allow individual student academic achievement to be tracked through both education
systems in accordance with this section and Section
53H-1-207
; and
(b)
coordinate access to the unique student identifier of a public education student who
later attends an institution within the state system of higher education.
(4)
(a)
The state board and the Department of Workforce Services shall coordinate
assignment of a unique student identifier to each student enrolled in a program
described in
Title 35A, Chapter 15, Preschool Programs
.
(b)
A unique student identifier assigned to a student under Subsection
(4)(a)
shall remain
the student's unique student identifier used by the state board when the student enrolls
in a public school in kindergarten or a later grade.
(c)
The Governor's Office of Economic
Opportunity
Development
, the state board, the
Department of Workforce Services, and a contractor as defined in Section
63N-20-101
, shall coordinate access to the unique student identifier of a preschool
student who later attends an LEA.
Section 32. Section
53H-1-402
is amended to read:
53H-1-402
Effective
05/06/26
Partially Repealed
07/01/27
. Reports to and
actions of the Higher Education Appropriations Subcommittee.
(1)
In accordance with applicable provisions and Section
68-3-14
, the following recurring
reports are due to the Higher Education Appropriations Subcommittee:
(a)
the reports described in Sections
53H-1-502
,
53H-1-503
, and
53H-1-504
;
(b)
the reports described in Section
53H-1-203
by the board on:
(i)
system wide responses to changing demographics and workforce; and
(ii)
the board's activities and performance against the board's goals and metrics;
(c)
the report described in Section
53H-5-205
;
(d)
the report described in Section
53H-8-202
by the board on recommended
appropriations for higher education institutions and the board, including the report
described in Section
53H-11-406
by the board on the effects of offering nonresident
partial tuition scholarships;
(e)
the report described in Section
53H-8-306
by the Department of Workforce Services
and the Governor's Office of Economic
Opportunity
Development
on targeted jobs;
(f)
the reports described in Section
53H-8-303
by the board on performance;
(g)
the report described in Section
53H-11-402
by the board on the Opportunity
Scholarship Program;
(h)
the report described in
Section
53H-13-309
regarding the talent advisory councils;
(i)
the report described in Section
53H-11-414
by the board on the Utah Promise
Program;
(j)
the report described in Section
53H-6-202
by the board on an institution
compensating a student athlete for the use of the student athlete's name, image, or
likeness;
(k)
the report described in Section
53H-1-604
regarding the Higher Education and
Corrections Council; and
(l)
the report described in Section
53E-10-308
by the State Board of Education and
board on student participation in the concurrent enrollment program.
(2)
In accordance with applicable provisions and Section
68-3-14
, the
following occasional
report
board's report regarding each institution's strategic reinvestment plan described in
Section
53H-8-210
is due
, on occasion,
to the Higher Education Appropriations
Subcommittee
: the board's report regarding each institution's strategic reinvestment
plan described in Section
53H-8-210
.
(3)
In accordance with applicable provisions, the Higher Education Appropriations
Subcommittee shall complete the following:
(a)
an appropriation recommendation described in Section
53H-1-504
regarding
compliance with Subsections
53H-1-504(5)
and
(14)
; and
(b)
as required by Section
53H-8-304
, the review of performance funding described in
Section
53H-8-304
.
(4)
In consultation with the board, the Higher Education Appropriations Subcommittee
shall study a re-design of:
(a)
the performance funding model described in Chapter
8, Part 3
, Performance Funding,
to better ensure:
(i)
institutional alignment with the statewide system of higher education and the
institution's mission within the statewide system; and
(ii)
investment in meeting localized and statewide workforce demands and securing
post-graduation employment outcomes; and
(b)
enrollment-based funding, including, for technical colleges, funding distribution
models that:
(i)
include equivalent funding value for secondary and adult students; and
(ii)
reflect the full responsibility of the technical college's statutorily-required
services.
Section 33. Section
53H-3-305
is amended to read:
53H-3-305
Effective
05/06/26
. Technical college presidents.
(1)
The board shall appoint a president for each technical college in accordance with
Section
53H-3-302
.
(2)
A technical college president is the chief executive officer of the technical college.
(3)
A technical college president:
(a)
does not need to have a doctorate degree; and
(b)
shall have extensive experience in career and technical education.
(4)
In addition to the duties described in Section
53H-3-303
, a technical college president
shall:
(a)
after consulting with the board, other institutions of higher education, school
districts, and charter schools within the technical college's region, prepare a
comprehensive strategic plan for delivering technical education within the region;
(b)
consult with business, industry, the Department of Workforce Services, the
Governor's Office of Economic
Opportunity
Development
, and the Governor's
Office of Planning and Budget on an ongoing basis to determine what workers and
skills are needed for employment in Utah businesses and industries;
(c)
coordinate with local school boards, school districts, and charter schools to meet the
technical education needs of secondary students; and
(d)
develop policies and procedures for the admission, classification, instruction, and
examination of students in accordance with the policies and accreditation guidelines
of the board and the State Board of Education.
Section 34. Section
53H-4-306.1
is amended to read:
53H-4-306.1
Effective
05/06/26
Repealed
07/01/28
. Electrification of
Transportation Infrastructure Research Center -- Definitions.
As used in Sections
53H-4-306.1
through
53H-4-306.6
:
(1)
"Department of Environmental Quality" means the Department of Environmental
Quality created in Section
19-1-104
.
(2)
"Department of Transportation" means the Department of Transportation created in
Section
72-1-201
.
(3)
"Governor's Office of Economic
Opportunity
Development
" means the Governor's
Office of Economic
Opportunity
Development
created in Section
63N-1a-301
.
(4)
"Industry advisory board" means the industry advisory board created in accordance with
Section
53H-4-306.4
.
(5)
"Initiative" means the strategic planning and development initiative to guide the
transition to an electrified and intelligent transportation system in this state.
(6)
"Large public transit district" means the same as that term is defined in Section
17B-2a-802
.
(7)
"Office of Energy Development" means the Office of Energy Development created in
Section
79-6-401
.
(8)
"Project director" means the project director of the research center appointed under
Subsection
53H-4-306.2(2)(b)
.
(9)
"Research center" means the ASPIRE Engineering Research Center at Utah State
University.
(10)
"Steering committee" means the Electrification of Transportation Infrastructure
Steering Committee created in Section
53H-4-306.3
.
Section 35. Section
53H-4-306.3
is amended to read:
53H-4-306.3
Effective
05/06/26
Repealed
07/01/28
. Electrification of
Transportation Infrastructure Research Center -- Steering committee.
(1)
There is created the Electrification of Transportation Infrastructure Steering Committee.
(2)
The Electrification of Transportation Infrastructure Steering Committee consists of the
following members:
(a)
the executive director of the Department of Transportation, or the executive director's
designee;
(b)
the executive director of the Department of Environmental Quality, or the executive
director's designee;
(c)
the director of the Office of Energy Development, or the director's designee;
(d)
the executive director of a large public transit district, or the executive director's
designee;
(e)
the executive director of the Governor's Office of Economic
Opportunity
Development
, or the executive director's designee;
(f)
one representative of a major electrical power provider in the state, appointed by the
governor; and
(g)
the chair of the industry advisory board created in Section
53H-4-306.4
.
(3)
The steering committee member representing the Department of Transportation shall
serve as the chair of the steering committee.
(4)
The steering committee shall:
(a)
provide direction to the project director on the nature and priorities of the strategic
planning and development initiative;
(b)
assist the project director in the development of a strategic action plan and
implementation related to the electrification of transportation infrastructure;
(c)
approve annual reports on the strategic planning and development initiative as
required in Section
53H-4-306.6
;
(d)
consider and approve the budget proposed by the project director for the expenditure
of funds for the initiative; and
(e)
review expenditures authorized by the project director made before October 1, 2023.
(5)
The steering committee shall convene no later than October 1, 2023.
Section 36. Section
53H-11-415
is amended to read:
53H-11-415
Effective
05/06/26
. Talent Development Award Program.
(1)
As used in this section:
(a)
"Award" means a monetary grant awarded in accordance with this section.
(b)
"Full-time" means the number of credit hours the board determines is full-time
enrollment for a student for purposes of the program.
(c)
"GOEO"
"GOED"
means the Governor's Office of Economic
Opportunity
Development
created in Section
63N-1a-301
.
(d)
"Program" means the Talent Development Award Program created in this section.
(e)
"Qualifying degree" means an associate's or a bachelor's degree that qualifies an
individual to work in a qualifying job, as determined by
GOEO
GOED
under this
section.
(f)
"Qualifying job" means a job:
(i)
described in this section for which an individual may receive an award for the
current two-year period; or
(ii)
(A)
that was identified in accordance with this section at the time a recipient
received an award; and
(B)
for which the recipient is pursuing a qualifying degree, for which the recipient
completed a qualifying degree, or in which the recipient is working.
(g)
"Recipient" means an individual who receives an award.
(2)
There is created the Talent Development Award Program to recruit and train individuals
to work in certain jobs that have a high demand for new employees and offer high wages.
(3)
Subject to available funds, an institution shall award an individual who:
(a)
is pursuing or declares an intent to pursue a qualifying degree;
(b)
declares an intent to work in a qualifying job described in this section in Utah
following graduation;
(c)
applies to the institution to receive an award; and
(d)
meets other criteria determined by the board in the rules described in this section.
(4)
(a)
An institution may award a recipient in an amount up to the cost of resident
tuition, fees, and books for the number of credit hours in which the recipient is
enrolled each semester.
(b)
An institution may award a recipient for up to the expected amount of time for the
recipient to complete the qualifying degree, as determined by the institution.
(c)
An institution may cancel an award in accordance with the rules described in this
section.
(5)
An institution may use money from a partnership with an industry or business for
funding or repaying an award.
(6)
The board may use up to 5% of money appropriated for the program for administration.
(7)
Every other year,
GOEO
GOED
shall identify:
(a)
five qualifying jobs that:
(i)
have the highest demand for new employees; and
(ii)
offer high wages; and
(b)
the qualifying degrees for each qualifying job.
(8)
GOEO
GOED
shall:
(a)
ensure that each qualifying job:
(i)
ranks in the top 40% of jobs based on an employment index that considers the
job's growth rate and total openings;
(ii)
ranks in the top 40% of jobs for wages; and
(iii)
requires an associate's degree or a bachelor's degree; and
(b)
report the five qualifying jobs and qualifying degrees to the board.
(9)
In accordance with Title
63G, Chapter 3
, Utah Administrative Rulemaking Act, the
board shall make rules to:
(a)
establish an application process for an individual to apply for an award;
(b)
subject to this section, establish qualifying criteria for an individual to receive an
award, including enrollment status;
(c)
establish a process to evaluate applications that prioritizes awards to students who
demonstrate financial need;
(d)
establish how state funding available for awards is divided among institutions;
(e)
establish how to determine an amount of money for an award;
(f)
establish the circumstances under which an institution may cancel an award; and
(g)
require an institution to provide specified information to the board relevant to
administering the program.
(10)
In administering the program, the board shall use a packaging approach that ensures
that institutions combine loans, grants, employment, and family and individual
contributions toward financing the cost of attendance.
Section 37. Section
53H-13-301
is amended to read:
53H-13-301
Effective
05/06/26
. General provisions -- Definitions.
As used in this part:
(1)
"Apprenticeship program" means a program that:
(a)
combines paid on-the-job learning with formal classroom instruction to prepare
students for careers; and
(b)
includes:
(i)
structured on-the-job learning for students under the supervision of a skilled
employee;
(ii)
classroom instruction for students related to the on-the-job learning;
(iii)
ongoing student assessments using established competency and skills standards;
and
(iv)
the student receiving an industry-recognized credential or degree upon
completion of the program.
(2)
"Career and technical education region" means an economic service area created in
Section
35A-2-101
.
(3)
"GOEO"
"GOED"
means the Governor's Office of Economic
Opportunity
Development
created in Section
63N-1a-301
.
(4)
"High quality professional learning" means the professional learning standards for
teachers and principals described in Section
53G-11-303
.
(5)
"Institution of higher education" means the University of Utah, Utah State University,
Southern Utah University, Weber State University, Snow College, Utah Tech
University, Utah Valley University, or Salt Lake Community College.
(6)
"Local education agency" means a school district, a charter school, or the Utah Schools
for the Deaf and the Blind.
(7)
"Master plan" means the computer science education master plan described in Section
53H-13-305
.
(8)
"Participating employer" means an employer that:
(a)
partners with an educational institution on a curriculum for an apprenticeship
program or work-based learning program; and
(b)
provides an apprenticeship or work-based learning program for students.
(9)
"State board" means the State Board of Education.
(10)
"Talent board" means the Talent, Education, and Industry Alignment Board created in
Section
53H-13-302
.
(11)
"Talent program" means the Talent Ready Utah Program created in Section
53H-13-303
.
(12)
"Targeted industry" means an industry or group of industries targeted by
GOEO
GOED
for economic development in the state.
(13)
"Technical college" means:
(a)
the same as that term is defined in Section
53H-1-101
; and
(b)
a degree-granting institution acting in the degree-granting institution's technical
education role described in Section
53H-3-608
.
(14)
(a)
"Work-based learning program" means a program that combines structured and
supervised learning activities with authentic work experiences and that is
implemented through industry and education partnerships.
(b)
"Work-based learning program" includes the following objectives:
(i)
providing students an applied workplace experience using knowledge and skills
attained in a program of study that includes an internship, externship, or work
experience;
(ii)
providing an educational institution with objective input from a participating
employer regarding the education requirements of the current workforce; and
(iii)
providing funding for programs that are associated with high-wage, in-demand,
or emerging occupations.
(15)
"Workforce programs" means education or industry programs that facilitate training
the state's workforce to meet industry demand.
Section 38. Section
53H-13-302
is amended to read:
53H-13-302
Effective
05/06/26
. Talent, Education, and Industry Alignment
Board -- Creation -- Membership -- Expenses -- Duties.
(1)
There is created the Talent, Education, and Industry Alignment Board composed of the
following members:
(a)
the state superintendent of public instruction or the superintendent's designee;
(b)
the commissioner or the commissioner's designee;
(c)
the chair of the State Board of Education or the chair's designee;
(d)
the executive director of the Department of Workforce Services or the executive
director's designee;
(e)
the executive director of the Governor's Office of Economic
Opportunity
Development
or the executive director's designee;
(f)
the director of the Division of Professional Licensing or the director's designee;
(g)
the governor's education advisor or the advisor's designee;
(h)
one member of the Senate, appointed by the president of the Senate;
(i)
one member of the House of Representatives, appointed by the speaker of the House
of Representatives;
(j)
the president of the Salt Lake Chamber or the president's designee;
(k)
six representatives of private industry chosen to represent targeted industries,
appointed by
GOEO
GOED
;
(l)
the lieutenant governor or the lieutenant governor's designee; and
(m)
any additional individuals appointed by
GOEO
GOED
who represent:
(i)
one or more individual educational institutions; or
(ii)
education or industry professionals.
(2)
The talent board shall select a chair and vice chair from among the members of the
talent board.
(3)
The talent board shall meet at least quarterly.
(4)
Attendance of a majority of the members of the talent board constitutes a quorum for
the transaction of official talent board business.
(5)
Formal action by the talent board requires the majority vote of a quorum.
(6)
A member of the talent board:
(a)
may not receive compensation or benefits for the member's service; and
(b)
who is not a legislator may receive per diem and travel expenses in accordance with:
(i)
Section
63A-3-106
;
(ii)
Section
63A-3-107
; and
(iii)
rules made by the Division of Finance pursuant to Sections
63A-3-106
and
63A-3-107
.
(7)
The talent board shall:
(a)
(i)
review and develop metrics to measure the progress, performance,
effectiveness, and scope of any state operation, activity, program, or service that
primarily involves employment training or placement; and
(ii)
ensure that the metrics described in Subsection
(7)(a)
are consistent and
comparable for each state operation, activity, program, or service that primarily
involves employment training or placement;
(b)
make recommendations to the board and
GOEO
GOED
regarding how to better
align training and education in the state with industry demand;
(c)
make recommendations to the board and
GOEO
GOED
regarding how to better
align technical education with current and future workforce needs;
(d)
coordinate with the talent program to meet the responsibilities described in Section
53H-13-303
;
(e)
develop a computer science education master plan in accordance with Section
53H-13-305
;
(f)
coordinate with the talent program to meet the responsibilities described in Section
53H-13-310
; and
(g)
administer the Utah Works Program in accordance with Section
53H-13-307
.
(8)
Nothing in this section prohibits an individual who, on June 30, 2022, is a member of a
subcommittee within the Governor's Office of Economic
Opportunity
Development

known as the Talent, Education, and Industry Alignment Subcommittee from serving as
a member of the talent board.
Section 39. Section
53H-13-307
is amended to read:
53H-13-307
Effective
05/06/26
. Utah Works Program.
(1)
There is created the Utah Works Program.
(2)
The Utah Works Program, under the direction of the talent board, shall partner with the
following entities to develop short-term pre-employment training and short-term early
employment training for student and workforce participants that meet the needs of
businesses that are creating jobs and economic growth in the state:
(a)
the Department of Workforce Services;
(b)
the Governor's Office of Economic
Opportunity
Development
; and
(c)
businesses that have significant hiring demands for primarily newly created jobs in
the state.
(3)
In addition to the duties described in Subsection
(2)
, the Utah Works Program may:
(a)
coordinate with the Department of Workforce Services, education agencies, and
employers to create effective recruitment initiatives to attract student and workforce
participants and business participants to the program;
(b)
coordinate with the board to develop educational and training resources to provide
student participants in the program qualifications to be hired by business participants
in the program; and
(c)
coordinate with the state board and local education agencies when appropriate to
develop educational and training resources to provide student participants in the
program qualifications to be hired by business participants in the program.
(4)
The board, in consultation with the talent board, may, in accordance with
Title 63G,
Chapter 3, Utah Administrative Rulemaking Act
, make rules regarding the development
and administration of the Utah Works Program.
(5)
The Utah Works Program shall annually report the following metrics to the board:
(a)
the number of participants in the program;
(b)
how program participants learned about or were referred to the program;
(c)
the number of participants who have completed training offered by the program; and
(d)
the number of participants who have been hired by a business participating in the
program.
Section 40. Section
53H-13-309
is amended to read:
53H-13-309
Effective
05/06/26
. Talent advisory councils.
(1)
As used in this section:
(a)
"Advisory council" means an advisory council the talent board creates under
Subsection
(10)
.
(b)
"Talent initiative" means an initiative the board creates under Subsection
(2)
.
(2)
(a)
Subject to legislative appropriations and in accordance with the proposal process
and other provisions of this section, the board shall develop and oversee one or more
talent initiatives that include providing funding for expanded programs at an
institution of higher education related to the talent initiative.
(b)
The board shall ensure that a talent initiative the board creates:
(i)
uses a name for the talent initiative that reflects the area the initiative is targeting;
(ii)
contains an outline of the disciplines, industries, degrees, certifications,
credentials, and types of skills the talent initiative will target; and
(iii)
uses a corresponding advisory council created in Subsection
(10)
.
(3)
In creating a talent initiative, the board shall facilitate collaborations between an
institution of higher education and participating employers that:
(a)
create expanded, multidisciplinary programs or stackable credential programs offered
at a technical college, undergraduate, or graduate level of study; and
(b)
prepare students to be workforce participants in jobs requiring skills related to a
talent initiative.
(4)
(a)
An institution of higher education seeking to partner with one or more
participating employers to create a program related to a talent initiative shall submit a
proposal to the talent board through a process the talent board creates.
(b)
An institution of higher education shall submit a proposal that contains:
(i)
a description of the proposed program, including:
(A)
implementation timelines for the program;
(B)
a demonstration of how the program will be responsive to the talent needs
related to the talent initiative;
(C)
an outline of relevant industry involvement that includes at least one
participating employer that partners with the institution of higher education; and
(D)
an explanation of how the program addresses an unmet regional workforce
need related to a talent initiative;
(ii)
an estimate of:
(A)
projected student enrollment and completion rates for a program;
(B)
the academic credit or credentials that a program will provide; and
(C)
occupations for which a graduate will qualify;
(iii)
evidence that each participating employer is committed to participating and
contributing to the program by providing any combination of:
(A)
instruction;
(B)
curriculum review;
(C)
feedback regarding effectiveness of program graduates as employees;
(D)
work-based learning opportunities; or
(E)
mentoring;
(iv)
a description of any resources a participating employer will provide within the
program; and
(v)
the amount of funding requested for the program, including:
(A)
the justification for the funding; and
(B)
the cost per student served as estimated under Subsection
(4)(b)(ii)
.
(5)
In reviewing a proposal, the talent board shall provide a proposal to the relevant
advisory council described in Subsections
(10)
and
(11)
.
(6)
The relevant advisory council shall:
(a)
review and prioritize each proposal the advisory council receives; and
(b)
recommend to the talent board whether the proposal should be funded and the
funding amount based on:
(i)
the quality and completeness of the elements of the proposal described in
Subsection
(4)(b)
;
(ii)
to what extent the proposed program:
(A)
would expand the capacity to meet state or regional workforce needs related
to the talent initiative;
(B)
would integrate industry-relevant competencies with disciplinary expertise;
(C)
would incorporate internships or significant project experiences, including
team-based experiences;
(D)
identifies how industry professionals would participate in elements described
in Subsection
(4)(b)(iii)
; and
(E)
would be cost effective; and
(iii)
other relevant criteria as the relevant advisory council and the talent board
determines.
(7)
The board shall review the recommendations of an advisory council and may provide
funding for a program related to a talent initiative using the criteria described in
Subsection
(6)(b)
.
(8)
In a form that the board approves, each institution of higher education that receives
funding shall annually provide written information to the board regarding the activities,
successes, and challenges related to administering the program related to the talent
initiative, including:
(a)
specific entities that received funding under this section;
(b)
the amount of funding provided to each entity;
(c)
the number of participating students in each program;
(d)
the number of graduates of the program;
(e)
the number of graduates of the program employed in jobs requiring skills related to
the talent initiative; and
(f)
progress and achievements relevant to the implementation timeline submitted under
Subsection
(4)(b)(i)(A)
.
(9)
On or before October 1 of each year, the board shall provide an annual written report
containing the information described in Subsection
(8)
to the:
(a)
Education Interim Committee; and
(b)
Higher Education Appropriations Subcommittee.
(10)
The talent board shall create a talent advisory council for each talent initiative created
under Subsection
(2)
to make recommendations to the board regarding the
administration of a talent initiative including:
(a)
a deep technology initiative;
(b)
a life sciences workforce initiative;
(c)
engineering and computer technology; and
(d)
health professions initiatives including a nursing initiative.
(11)
An advisory council shall consist of the following members:
(a)
a minimum of four members who have extensive experience in the talent initiative's
subject matter from the private sector whom the chair of the talent board appoints and
the board approves;
(b)
a representative of the board described in Section
53H-1-203
whom the chair of the
board appoints;
(c)
a representative of the Governor's Office of Economic
Opportunity
Development

whom the executive director of the Governor's Office of Economic
Opportunity
Development
appoints;
(d)
a representative from Talent Ready Utah; and
(e)
any other specialized industry experts whom a majority of the advisory council may
invite to participate as needed as nonvoting members.
(12)
Talent Ready Utah shall provide staff support for an advisory council.
(13)
(a)
Two advisory council members appointed under Subsection
(11)(a)
shall serve
an initial term of two years.
(b)
Except as described in Subsection
(13)(a)
, all other advisory council members shall
serve an initial term of four years.
(c)
Successor advisory council members upon appointment or reappointment shall each
serve a term of four years.
(d)
When a vacancy occurs in the membership for any reason, the initial appointing
authority shall appoint a replacement for the unexpired term.
(e)
An advisory council member may not serve more than two consecutive terms.
(14)
A vote of a majority of the advisory council members constitutes an action of the
advisory council.
(15)
The duties of the advisory council include reviewing, prioritizing, and making
recommendations to the board regarding proposals for funding under the talent initiative
created in accordance with Subsection
(2)
for which the council was created.
(16)
An advisory council member may not receive compensation or benefits for the
member's service, but may receive per diem and travel expenses in accordance with:
(a)
Sections
63A-3-106
and
63A-3-107
; and
(b)
rules made by the Division of Finance pursuant to Sections
63A-3-106
and
63A-3-107
.
(17)
The board may discontinue a talent initiative and the related talent advisory council by
majority vote.
Section 41. Section
53H-13-403
is amended to read:
53H-13-403
Effective
05/06/26
. Talent portal requirements -- Administration --
Labor market data integration.
(1)
The talent portal shall:
(a)
focus on industries and occupations identified as high-demand in collaboration with
Talent Ready Utah, the Governor's Office of Economic
Opportunity
Development
,
and the Department of Workforce Services and in coordination with state labor
market data;
(b)
provide an intuitive, user-friendly interface for job seekers and employers;
(c)
include robust search, filtering, and geolocation options;
(d)
offer mobile-optimized access;
(e)
allow users to create profiles and upload resumes;
(f)
integrate with relevant training, credentialing, and educational resources;
(g)
connect prospective talent to industry requirements for posted high-demand jobs;
(h)
highlight internships, apprenticeships, and career pathway opportunities;
(i)
provide data analytics to employers on job listing performance;
(j)
implement security measures to protect user data and verify employer listings; and
(k)
be accessible to users with disabilities in compliance with the Americans with
Disabilities Act.
(2)
In accordance with Subsection
(3)
, the talent portal administrator shall:
(a)
partner with:
(i)
Talent Ready Utah;
(ii)
the Governor's Office of Economic
Opportunity
Development
;
(iii)
the Department of Workforce Services;
(iv)
industry associations; and
(v)
employers to enhance talent portal offerings;
(b)
partner with the State Tax Commission to reconcile that employers registering to
utilize the talent portal are businesses registered to do business in the state of Utah
and are in good standing;
(c)
conduct targeted outreach to promote the talent portal to:
(i)
institutions of higher education within the Utah System of Higher Education;
(ii)
students; and
(iii)
Utah employers;
(d)
regularly collect and analyze user feedback to improve the talent portal; and
(e)
provide annual reports on talent portal performance metrics, including:
(i)
usage statistics;
(ii)
placement rates; and
(iii)
user demographics.
(3)
The talent portal administrator shall:
(a)
utilize current labor market data to inform job listings, industry focus, and emerging
opportunities;
(b)
update high-demand job categories at least annually based on projected growth,
wage data, and workforce needs; and
(c)
provide labor market insights to users, including salary ranges, career growth trends,
and skill requirements.
(4)
The talent portal administrator shall ensure that the talent portal has the ability to
dynamically adjust to reflect changes in labor market trends and high-demand
occupations.
Section 42. Section
53H-16-303
is amended to read:
53H-16-303
Effective
05/06/26
. Institute board duties and powers.
(1)
The institute board shall:
(a)
manage and conduct the business and affairs of the institute and determine all
questions of institute and Utah innovation fund policy;
(b)
provide strategic oversight for all institute initiatives;
(c)
support and guide workforce development, innovation, and policy integration across
institutions and industry;
(d)
consistent with this chapter, oversee the Utah innovation fund and investment
committee;
(e)
coordinate efforts and collaborations across innovation districts;
(f)
create opportunities for students through projects and partnerships;
(g)
set compensation and incentives for the executive director;
(h)
advance the purposes of the Utah innovation fund as described in Section
53H-16-402
; and
(i)
consider investment proposals and determine whether a proposal furthers the
objectives of the fund.
(2)
The institute board may establish independent committees for the purpose of assisting
the institute board in an advisory role.
(3)
In coordination with the Governor's Office of Economic
Opportunity
Development
created in Section
63N-1a-301
, the institute board shall convene and facilitate
discussions with industry, education, and policy makers to promote regulatory
innovation.
Section 43. Section
54-4-41
is amended to read:
54-4-41
Effective
05/06/26
. Recovery of investment in utility-owned vehicle
charging infrastructure.
(1)
As used in this section, "charging infrastructure program" means the program described
in Subsection
(2)
.
(2)
The commission shall authorize a large-scale electric utility program that:
(a)
allows for funding from large-scale electric utility customers for a maximum of
$50,000,000 for all costs and expenses associated with:
(i)
the deployment of utility-owned vehicle charging infrastructure; and
(ii)
utility vehicle charging service provided by the large-scale electric utility;
(b)
creates a new customer class, with a utility vehicle charging service rate structure
that:
(i)
is determined by the commission to be in the public interest;
(ii)
is a transitional rate structure expected to allow the large-scale electric utility to
recover, through charges to utility vehicle charging service customers, the
large-scale electric utility's full cost of service for utility-owned vehicle charging
infrastructure and utility vehicle charging service over a reasonable time frame
determined by the commission; and
(iii)
may allow different rates for large-scale electric utility customers to reflect
contributions to investment; and
(c)
includes a transportation plan that promotes:
(i)
the deployment of utility-owned vehicle charging infrastructure in the public
interest; and
(ii)
the availability of utility vehicle charging service.
(3)
Before submitting a proposed charging infrastructure program to the commission for
commission approval under Subsection
(2)
, a large-scale electric utility shall seek and
consider input from:
(a)
the Division of Public Utilities, established in Section
54-4a-1
;
(b)
the Office of Consumer Services, created in Section
54-10a-201
;
(c)
the Division of Air Quality, created in Section
19-1-105
;
(d)
the Department of Transportation, created in Section
72-1-201
;
(e)
the Governor's Office of Economic
Opportunity
Development
, created in Section
63N-1a-301
;
(f)
the Office of Energy Development, created in Section
79-6-401
;
(g)
the board of the Utah Inland Port Authority, created in Section
11-58-201
;
(h)
representatives of the Point of the Mountain State Land Development Authority,
created in Section
11-59-201
;
(i)
third-party electric vehicle battery charging service operators; and
(j)
any other person who files a request for notice with the commission.
(4)
The commission shall find a charging infrastructure program to be in the public interest
if the commission finds that the charging infrastructure program:
(a)
increases the availability of electric vehicle battery charging service in the state;
(b)
enables the significant deployment of infrastructure that supports electric vehicle
battery charging service and utility-owned vehicle charging infrastructure in a
manner reasonably expected to increase electric vehicle adoption;
(c)
includes an evaluation of investments in the areas of the authority jurisdictional land,
as defined in Section
11-58-102
, and the point of the mountain state land, as defined
in Section
11-59-102
;
(d)
enables competition, innovation, and customer choice in electric vehicle battery
charging services, while promoting low-cost services for electric vehicle battery
charging customers; and
(e)
provides for ongoing coordination with the Department of Transportation, created in
Section
72-1-201
.
(5)
The commission may, consistent with Subsection
(2)
, approve an amendment to the
charging infrastructure program if the large-scale electric utility demonstrates that the
amendment:
(a)
is prudent;
(b)
will provide net benefits to customers; and
(c)
is otherwise consistent with the requirements of Subsection
(2)
.
(6)
The commission shall authorize recovery of a large-scale electric utility's investment in
utility-owned vehicle charging infrastructure through a balancing account or other
ratemaking treatment that reflects:
(a)
charging infrastructure program costs associated with prudent investment, including
the large-scale electric utility's pre-tax average weighted cost of capital approved by
the commission in the large-scale electric utility's most recent general rate
proceeding, and associated revenue and prudently incurred expenses; and
(b)
a carrying charge.
(7)
A large-scale electric utility's investment in utility-owned vehicle charging
infrastructure is prudently made if the large-scale electric utility demonstrates in a
formal adjudicative proceeding before the commission that the investment can
reasonably be anticipated to:
(a)
result in one or more projects that are in the public interest of the large-scale electric
utility's customers to reduce transportation sector emissions over a reasonable time
period as determined by the commission;
(b)
provide the large-scale electric utility's customers significant benefits that may
include revenue from utility vehicle charging service that offsets the large-scale
electric utility's costs and expenses; and
(c)
facilitate any other measure that the commission determines:
(i)
promotes deployment of utility-owned vehicle charging infrastructure and utility
vehicle charging service; or
(ii)
creates significant benefits in the long term for customers of the large-scale
electric utility.
(8)
A large-scale electric utility that establishes and implements a charging infrastructure
program shall annually, on or before June 1, submit a written report to the Public
Utilities, Energy, and Technology Interim Committee
of the Legislature
about the
charging infrastructure program's activities during the previous calendar year, including
information on:
(a)
the charging infrastructure program's status, operation, funding, and benefits;
(b)
the disposition of charging infrastructure program funds; and
(c)
the charging infrastructure program's impact on rates.
Section 44. Section
59-1-403
is amended to read:
59-1-403
Effective
05/06/26
Partially Repealed
07/01/29
. Confidentiality --
Exceptions -- Penalty -- Application to property tax.
(1)
As used in this section:
(a)
"Distributed tax, fee, or charge" means a tax, fee, or charge:
(i)
the commission administers under:
(A)
this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax
Act;
(B)
Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(C)
Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(D)
Section
19-6-805
;
(E)
Section
63H-1-205
; or
(F)
Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service
Charges; and
(ii)
with respect to which the commission distributes the revenue collected from the
tax, fee, or charge to a qualifying jurisdiction.
(b)
"GOEO"
"GOED"
means the Governor's Office of Economic
Opportunity
Development
created in Section
63N-1a-301
.
(c)
"Qualifying jurisdiction" means:
(i)
a county, city, or town;
(ii)
the military installation development authority created in Section
63H-1-201
;
(iii)
the Utah Inland Port Authority created in Section
11-58-201
; or
(iv)
the Utah Fairpark Area Investment and Restoration District created in Section
11-70-201
.
(2)
(a)
Any of the following may not divulge or make known in any manner any
information gained by that person from any return filed with the commission:
(i)
a tax commissioner;
(ii)
an agent, clerk, or other officer or employee of the commission; or
(iii)
a representative, agent, clerk, or other officer or employee of any county, city, or
town.
(b)
An official charged with the custody of a return filed with the commission is not
required to produce the return or evidence of anything contained in the return in any
action or proceeding in any court, except:
(i)
in accordance with judicial order;
(ii)
on behalf of the commission in any action or proceeding under:
(A)
this title; or
(B)
other law under which persons are required to file returns with the
commission;
(iii)
on behalf of the commission in any action or proceeding to which the
commission is a party; or
(iv)
on behalf of any party to any action or proceeding under this title if the report or
facts shown by the return are directly involved in the action or proceeding.
(c)
Notwithstanding Subsection
(2)(b)
, a court may require the production of, and may
admit in evidence, any portion of a return or of the facts shown by the return, as are
specifically pertinent to the action or proceeding.
(d)
Notwithstanding any other provision of state law, a person described in Subsection
(2)(a)
may not divulge or make known in any manner any information gained by that
person from any return filed with the commission to the extent that the disclosure is
prohibited under federal law.
(3)
This section does not prohibit:
(a)
a person or that person's
duly
authorized representative from receiving a copy of
any return or report filed in connection with that person's own tax;
(b)
the publication of statistics as long as the statistics are classified to prevent the
identification of particular reports or returns; and
(c)
the inspection by the attorney general or other legal representative of the state of the
report or return of any taxpayer:
(i)
who brings action to set aside or review a tax based on the report or return;
(ii)
against whom an action or proceeding is contemplated or has been instituted
under this title; or
(iii)
against whom the state has an unsatisfied money judgment.
(4)
(a)
Notwithstanding Subsection
(2)
and for purposes of administration, the
commission may by rule, made in accordance with Title 63G, Chapter 3, Utah
Administrative Rulemaking Act, provide for a reciprocal exchange of information
with:
(i)
the United States Internal Revenue Service; or
(ii)
the revenue service of any other state.
(b)
Notwithstanding Subsection
(2)
and for all taxes except individual income tax and
corporate franchise tax, the commission may by rule, made in accordance with Title
63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered
from returns and other written statements with the federal government, any other
state, any of the political subdivisions of another state, or any political subdivision of
this state, except as limited by Sections
59-12-209
and
59-12-210
, if the political
subdivision, other state, or the federal government grant substantially similar
privileges to this state.
(c)
Notwithstanding Subsection
(2)
and for all taxes except individual income tax and
corporate franchise tax, the commission may by rule, in accordance with Title 63G,
Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of
information concerning the identity and other information of taxpayers who have
failed to file tax returns or to pay any tax due.
(d)
Notwithstanding Subsection
(2)
, the commission shall provide to the director of the
Division of Environmental Response and Remediation, as defined in Section
19-6-402
, as requested by the director of the Division of Environmental Response
and Remediation, any records, returns, or other information filed with the
commission under Chapter 13, Motor and Special Fuel Tax Act, or Section
19-6-410.5
regarding the environmental assurance program participation fee.
(e)
Notwithstanding Subsection
(2)
, at the request of any person the commission shall
provide that person sales and purchase volume data reported to the commission on a
report, return, or other information filed with the commission under:
(i)
Chapter 13, Part 2, Motor Fuel; or
(ii)
Chapter 13, Part 4, Aviation Fuel.
(f)
Notwithstanding Subsection
(2)
, upon request from a tobacco product manufacturer,
as defined in Section
59-22-202
, the commission shall report to the manufacturer:
(i)
the quantity of cigarettes, as defined in Section
59-22-202
, produced by the
manufacturer and reported to the commission for the previous calendar year under
Section
59-14-407
; and
(ii)
the quantity of cigarettes, as defined in Section
59-22-202
, produced by the
manufacturer for which a tax refund was granted during the previous calendar
year under Section
59-14-401
and reported to the commission under Subsection
59-14-401(1)(a)(v)
.
(g)
Notwithstanding Subsection
(2)
, the commission shall notify manufacturers,
distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is
prohibited from selling cigarettes to consumers within the state under Subsection
59-14-210(2)
.
(h)
Notwithstanding Subsection
(2)
, the commission may:
(i)
provide to the Division of Consumer Protection within the Department of
Commerce and the attorney general data:
(A)
reported to the commission under Section
59-14-212
; or
(B)
related to a violation under Section
59-14-211
; and
(ii)
upon request, provide to any person data reported to the commission under
Subsections
59-14-212(1)(a)
through
(c)
and Subsection
59-14-212(1)(g)
.
(i)
Notwithstanding Subsection
(2)
, the commission shall, at the request of a committee
of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's
Office of Planning and Budget, provide to the committee or office the total amount of
revenue collected by the commission under Chapter 24, Radioactive Waste Facility
Tax Act, for the time period specified by the committee or office.
(j)
Notwithstanding Subsection
(2)
, the commission shall make the directory required by
Section
59-14-603
available for public inspection.
(k)
Notwithstanding Subsection
(2)
, the commission may share information with federal,
state, or local agencies as provided in Subsection
59-14-606(3)
.
(l)
(i)
Notwithstanding Subsection
(2)
, the commission shall provide the Office of
Recovery Services within the Department of Health and Human Services any
relevant information obtained from a return filed under Chapter 10, Individual
Income Tax Act, regarding a taxpayer who has become obligated to the Office of
Recovery Services.
(ii)
The information described in Subsection
(4)(l)(i)
may be provided by the Office
of Recovery Services to any other state's child support collection agency involved
in enforcing that support obligation.
(m)
(i)
Notwithstanding Subsection
(2)
, upon request from the state court
administrator, the commission shall provide to the state court administrator, the
name, address, telephone number, county of residence, and social security number
on resident returns filed under Chapter 10, Individual Income Tax Act.
(ii)
The state court administrator may use the information described in Subsection
(4)(m)(i)
only as a source list for the master jury list described in Section
78B-1-106
.
(n)
(i)
As used in this Subsection
(4)(n)
:
(A)
"GOED" means the Governor's Office of Economic Development created in
Section
63N-1a-301
.
(B)
"Income tax information" means information gained by the commission that is
required to be attached to or included in a return filed with the commission
under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10,
Individual Income Tax Act.
(B)
(C)
"Other tax information" means information gained by the commission
that is required to be attached to or included in a return filed with the
commission except for a return filed under Chapter 7, Corporate Franchise and
Income Taxes, or Chapter 10, Individual Income Tax Act.
(C)
(D)
"Tax information" means income tax information or other tax
information.
(ii)
(A)
Notwithstanding Subsection
(2)
and except as provided in Subsection
(4)(n)(ii)(B)
or
(C)
, the commission shall at the request of
GOEO
GOED

provide to
GOEO
GOED
all income tax information.
(B)
For purposes of a request for income tax information made under Subsection
(4)(n)(ii)(A)
,
GOEO
GOED
may not request and the commission may not
provide to
GOEO
GOED
a person's address, name, social security number, or
taxpayer identification number.
(C)
In providing income tax information to
GOEO
GOED
, the commission shall
in all instances protect the privacy of a person as required by Subsection
(4)(n)(ii)(B)
.
(iii)
(A)
Notwithstanding Subsection
(2)
and except as provided in Subsection
(4)(n)(iii)(B)
, the commission shall at the request of
GOEO
GOED
provide to
GOEO
GOED
other tax information.
(B)
Before providing other tax information to
GOEO
GOED
, the commission
shall redact or remove any name, address, social security number, or taxpayer
identification number.
(iv)
GOEO
GOED
may provide tax information received from the commission in
accordance with this Subsection
(4)(n)
only:
(A)
as a fiscal estimate, fiscal note information, or statistical information; and
(B)
if the tax information is classified to prevent the identification of a particular
return.
(v)
(A)
A person may not request tax information from
GOEO
GOED
under Title
63G, Chapter 2, Government Records Access and Management Act, or this
section, if
GOEO
GOED
received the tax information from the commission in
accordance with this Subsection
(4)(n)
.
(B)
GOEO
GOED
may not provide to a person that requests tax information in
accordance with Subsection
(4)(n)(v)(A)
any tax information other than the tax
information
GOEO
GOED
provides in accordance with Subsection
(4)(n)(iv)
.
(o)
Notwithstanding Subsection
(2)
, the commission may provide to the governing board
of the agreement or a taxing official of another state, the District of Columbia, the
United States, or a territory of the United States:
(i)
the following relating to an agreement sales and use tax:
(A)
information contained in a return filed with the commission;
(B)
information contained in a report filed with the commission;
(C)
a schedule related to Subsection
(4)(o)(i)(A)
or
(B)
; or
(D)
a document filed with the commission; or
(ii)
a report of an audit or investigation made with respect to an agreement sales and
use tax.
(p)
Notwithstanding Subsection
(2)
, the commission may provide information
concerning a taxpayer's state income tax return or state income tax withholding
information to the Driver License Division if the Driver License Division:
(i)
requests the information; and
(ii)
provides the commission with a signed release form from the taxpayer allowing
the Driver License Division access to the information.
(q)
Notwithstanding Subsection
(2)
, the commission shall provide to the Utah
Communications Authority, or a division of the Utah Communications Authority, the
information requested by the authority under Sections
63H-7a-302
,
63H-7a-402
, and
63H-7a-502
.
(r)
Notwithstanding Subsection
(2)
, the commission shall provide to the Utah
Educational Savings Plan information related to a resident or nonresident individual's
contribution to a Utah Educational Savings Plan account as designated on the
resident or nonresident's individual income tax return as provided under Section
59-10-1313
.
(s)
Notwithstanding Subsection
(2)
, for the purpose of verifying eligibility under
Sections
26B-3-106
and
26B-3-903
, the commission shall provide an eligibility
worker with the Department of Health and Human Services or
its
the department's

designee with the adjusted gross income of an individual if:
(i)
an eligibility worker with the Department of Health and Human Services or
its
the department's
designee requests the information from the commission; and
(ii)
the eligibility worker has complied with the identity verification and consent
provisions of Sections
26B-3-106
and
26B-3-903
.
(t)
Notwithstanding Subsection
(2)
, the commission may provide to a county, as
determined by the commission, information declared on an individual income tax
return in accordance with Section
59-10-103.1
that relates to eligibility to claim a
residential exemption authorized under Section
59-2-103
.
(u)
Notwithstanding Subsection
(2)
, the commission shall provide a report regarding any
access line provider that is over 90 days delinquent in payment to the commission of
amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid
Wireless Telecommunications Service Charges, to

the board of the Utah
Communications Authority created in Section
63H-7a-201
.
(v)
Notwithstanding Subsection
(2)
, the commission shall provide the Department of
Environmental Quality a report on the amount of tax paid by a radioactive waste
facility for the previous calendar year under Section
59-24-103.5
.
(w)
Notwithstanding Subsection
(2)
, the commission may, upon request, provide to the
Department of Workforce Services any information received under Chapter 10, Part
4, Withholding of Tax, that is relevant to the duties of the Department of Workforce
Services.
(x)
Notwithstanding Subsection
(2)
, the commission may provide the Public Service
Commission or the Division of Public Utilities information related to a seller that
collects and remits to the commission a charge described in Subsection
69-2-405(2)
,
including the seller's identity and the number of charges described in Subsection
69-2-405(2)
that the seller collects.
(y)
(i)
Notwithstanding Subsection
(2)
, the commission shall provide to each
qualifying jurisdiction the collection data necessary to verify the revenue collected
by the commission for a distributed tax, fee, or charge collected within the
qualifying jurisdiction.
(ii)
In addition to the information provided under Subsection
(4)(y)(i)
, the
commission shall provide a qualifying jurisdiction with copies of returns and other
information relating to a distributed tax, fee, or charge collected within the
qualifying jurisdiction.
(iii)
(A)
To obtain the information described in Subsection
(4)(y)(ii)
, the chief
executive officer or the chief executive officer's designee of the qualifying
jurisdiction shall submit a written request to the commission that states the
specific information sought and how the qualifying jurisdiction intends to use
the information.
(B)
The information described in Subsection
(4)(y)(ii)
is available only in official
matters of the qualifying jurisdiction.
(iv)
Information that a qualifying jurisdiction receives in response to a request under
this subsection is:
(A)
classified as a private record under Title 63G, Chapter 2, Government Records
Access and Management Act; and
(B)
subject to the confidentiality requirements of this section.
(z)
Notwithstanding Subsection
(2)
, the commission shall provide the Alcoholic
Beverage Services Commission, upon request, with taxpayer status information
related to state tax obligations necessary to comply with the requirements described
in Section
32B-1-203
.
(aa)
Notwithstanding Subsection
(2)
, the commission shall inform the Department of
Workforce Services, as soon as practicable, whether an individual claimed and is
entitled to claim a federal earned income tax credit for the year requested by the
Department of Workforce Services if:
(i)
the Department of Workforce Services requests this information; and
(ii)
the commission has received the information release described in Section
35A-9-604
.
(bb)
(i)
As used in this Subsection
(4)(bb)
, "unclaimed property administrator" means
the administrator or the administrator's agent, as those terms are defined in Section
67-4a-102
.
(ii)
(A)
Notwithstanding Subsection
(2)
, upon request from the unclaimed property
administrator and to the extent allowed under federal law, the commission shall
provide the unclaimed property administrator the name, address, telephone
number, county of residence, and social security number or federal employer
identification number on any return filed under Chapter 7, Corporate Franchise
and Income Taxes, or Chapter 10, Individual Income Tax Act.
(B)
The unclaimed property administrator may use the information described in
Subsection
(4)(bb)(ii)(A)
only for the purpose of returning unclaimed property
to the property's owner in accordance with Title 67, Chapter 4a, Revised
Uniform Unclaimed Property Act.
(iii)
The unclaimed property administrator is subject to the confidentiality provisions
of this section with respect to any information the unclaimed property
administrator receives under this Subsection
(4)(bb)
.
(cc)
Notwithstanding Subsection
(2)
, the commission may, upon request, disclose a
taxpayer's state individual income tax information to a program manager of the Utah
Fits All Scholarship Program under Section
53F-6-402
if:
(i)
the taxpayer consents in writing to the disclosure;
(ii)
the taxpayer's written consent includes the taxpayer's name, social security
number, and any other information the commission requests that is necessary to
verify the identity of the taxpayer; and
(iii)
the program manager provides the taxpayer's written consent to the commission.
(dd)
Notwithstanding Subsection
(2)
, the commission may provide to the Division of
Finance within the Department of Government Operations any information necessary
to facilitate a payment from the commission to a taxpayer, including:
(i)
the name of the taxpayer entitled to the payment or any other person legally
authorized to receive the payment;
(ii)
the taxpayer identification number of the taxpayer entitled to the payment;
(iii)
the payment identification number and amount of the payment;
(iv)
the tax year to which the payment applies and date on which the payment is due;
(v)
a mailing address to which the payment may be directed; and
(vi)
information regarding an account at a depository institution to which the
payment may be directed, including the name of the depository institution, the
type of account, the account number, and the routing number for the account.
(ee)
Notwithstanding Subsection
(2)
, the commission shall provide the total amount of
revenue collected by the commission under Subsection
59-5-202(5)
:
(i)
at the request of a committee of the Legislature, the Office of the Legislative
Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee
or office for the time period specified by the committee or office; and
(ii)
to the Division of Finance for purposes of the Division of Finance administering
Subsection
59-5-202(5)
.
(ff)
Notwithstanding Subsection
(2)
, the commission may provide the Department of
Agriculture and Food with information from a return filed in accordance with
Chapter 31, Cannabinoid Licensing and Tax Act.
(gg)
Notwithstanding Subsection
(2)
, the commission shall provide the Department of
Workforce Services with the information described in Section
35A-3-105
.
(hh)
Notwithstanding Subsection
(2)
, the commission may provide aggregated
information to the Utah Population Committee, created in Section
63C-20-103
, if the
Utah Population Committee requests the information in accordance with Section
63C-20-105
.
(5)
(a)
Each report and return shall be preserved for at least three years.
(b)
After the three-year period provided in Subsection
(5)(a)
the commission may
destroy a report or return.
(6)
(a)
Any individual who violates this section is guilty of a class A misdemeanor.
(b)
If the individual described in Subsection
(6)(a)
is an officer or employee of the state,
the individual shall be dismissed from office and be disqualified from holding public
office in this state for a period of five years thereafter.
(c)
Notwithstanding Subsection
(6)(a)
or
(b)
,
GOEO
GOED
, when requesting
information in accordance with Subsection
(4)(n)(iii)
, or an individual who requests
information in accordance with Subsection
(4)(n)(v)
:
(i)
is not guilty of a class A misdemeanor; and
(ii)
is not subject to:
(A)
dismissal from office in accordance with Subsection
(6)(b)
; or
(B)
disqualification from holding public office in accordance with Subsection
(6)(b)
.
(d)
Notwithstanding Subsection
(6)(a)
or
(b)
, for a disclosure of information to the
Office of the Legislative Auditor General in accordance with Title 36, Chapter 12,
Legislative Organization, an individual described in Subsection
(2)
:
(i)
is not guilty of a class A misdemeanor; and
(ii)
is not subject to:
(A)
dismissal from office in accordance with Subsection
(6)(b)
; or
(B)
disqualification from holding public office in accordance with Subsection
(6)(b)
.
(7)
Except as provided in Section
59-1-404
, this part does not apply to the property tax.
Section 45. Section
59-7-159
is amended to read:
59-7-159
Effective
05/06/26
Partially Repealed
12/31/26
. Review of credits
allowed under this chapter.
(1)
As used in this section, "committee" means the Revenue and Taxation Interim
Committee.
(2)
(a)
The committee shall review each tax credit described in this chapter once every
five years to determine whether to continue, modify, or repeal the tax credit.
(b)
In conducting the review required under Subsection
(2)(a)
, the committee shall:
(i)
schedule time on a committee agenda to conduct the review as needed;
(ii)
invite state agencies, individuals, and organizations concerned with a tax credit
under review to provide oral or written testimony;
(iii)
(A)
invite the Governor's Office of Economic
Opportunity
Development
to
present a summary and analysis of the information for each tax credit
regarding
for
which the Governor's Office of Economic
Opportunity
Development
is required to make a report under this chapter; and
(B)
invite the Office of the Legislative Fiscal Analyst to present a summary and
analysis of the information for each tax credit regarding which the Office of the
Legislative Fiscal Analyst is required to make a report under this chapter;
(iv)
evaluate:
(A)
the cost of the tax credit to the state;
(B)
the purpose and effectiveness of the tax credit; and
(C)
the extent to which the state benefits from the tax credit; and
(v)
undertake other review efforts as determined by the committee chairs or as
otherwise required by law.
Section 46. Section
59-7-614.2
is amended to read:
59-7-614.2
Effective
05/06/26
. Refundable economic development tax credit.
(1)
As used in this section:
(a)
"Business entity" means a taxpayer that meets the definition of "business entity" as
defined in Section
63N-2-103
.
(b)
"Incremental job" means the same as that term is defined in Section
63N-1a-102
.
(c)
"New state revenue" means the same as that term is defined in Section
63N-1a-102
.
(d)
"Office" means the Governor's Office of Economic
Opportunity
Development
.
(2)
Subject to the other provisions of this section, a business entity may claim a refundable
tax credit for economic development.
(3)
The tax credit under this section is the amount listed as the tax credit amount on the tax
credit certificate that the office issues to the business entity for the taxable year.
(4)
(a)
In accordance with any rules prescribed by the commission under Subsection
(4)(b)
, the commission shall make a refund to a business entity that claims a tax
credit under this section if the amount of the tax credit exceeds the business entity's
tax liability for a taxable year.
(b)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
commission may make rules providing procedures for making a refund to a business
entity as required by Subsection
(4)(a)
.
(5)
(a)
To assist the Revenue and Taxation Interim Committee with the review required
by Section
59-7-159
, the office shall provide the following information, if available
to the office, to the Revenue and Taxation Interim Committee by electronic means:
(i)
the amount of tax credit that the office grants to each business entity for each
calendar year;
(ii)
the criteria that the office uses in granting a tax credit;
(iii)
the new state revenue generated by the business entity for the calendar year;
(iv)
estimates for each of the next three calendar years of the following:
(A)
the amount of tax credits that the office will grant;
(B)
the amount of new state revenue that will be generated; and
(C)
the number of new incremental jobs within the state that will be generated;
(v)
the information contained in the office's latest report under Section
63N-2-106
;
and
(vi)
any other information that the Revenue and Taxation Interim Committee requests.
(b)
In providing the information described in Subsection
(5)(a)
, the office shall redact
information that identifies a recipient of a tax credit under this section.
(c)
If, notwithstanding the redactions made under Subsection
(5)(b)
, reporting the
information described in Subsection
(5)(a)
might disclose the identity of a recipient
of a tax credit, the office may file a request with the Revenue and Taxation Interim
Committee to provide the information described in Subsection
(5)(a)
in the aggregate
for all business entities that receive the tax credit under this section.
Section 47. Section
59-7-614.5
is amended to read:
59-7-614.5
Effective
05/06/26
. Refundable motion picture tax credit.
(1)
As used in this section:
(a)
"Motion picture company" means a taxpayer that meets the definition of a motion
picture company under Section
63N-8-102
.
(b)
"Office" means the Governor's Office of Economic
Opportunity
Development

created in Section
63N-1a-301
.
(c)
"State-approved production" means the same as that term is defined in Section
63N-8-102
.
(2)
A motion picture company may claim a refundable tax credit for a state-approved
production.
(3)
The tax credit under this section is the amount listed as the tax credit amount on the tax
credit certificate that the office issues to a motion picture company under Section
63N-8-103
for the taxable year.
(4)
(a)
In accordance with any rules prescribed by the commission under Subsection
(4)(b)
, the commission shall make a refund to a motion picture company that claims a
tax credit under this section if the amount of the tax credit exceeds the motion picture
company's tax liability for a taxable year.
(b)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
commission may make rules providing procedures for making a refund to a motion
picture company as required by Subsection
(4)(a)
.
(5)
(a)
(i)
To assist the Revenue and Taxation Interim Committee with the review
required by Section
59-7-159
, the office shall provide the following information,
if available to the office, to the Office of the Legislative Fiscal Analyst by
electronic means:
(A)
the amount of tax credit that the office grants to each motion picture company
for each calendar year;
(B)
estimates of the amount of tax credit that the office will grant for each of the
next three calendar years;
(C)
the criteria that the office uses in granting the tax credit;
(D)
the dollars left in the state, as defined in Section
63N-8-102
, by each motion
picture company for each calendar year;
(E)
the information contained in the office's latest report under Section
63N-1a-306
;
and
(F)
any other information that the Office of the Legislative Fiscal Analyst requests.
(ii)
In providing the information described in Subsection
(5)(a)(i)
, the office shall
redact information that identifies a recipient of a tax credit under this section.
(iii)
If, notwithstanding the redactions made under Subsection
(5)(a)(ii)
, reporting the
information described in Subsection
(5)(a)(i)
might disclose the identity of a
recipient of a tax credit, the office may file a request with the Revenue and
Taxation Interim Committee to provide the information described in Subsection
(5)(a)(i)
in the aggregate for all motion picture companies that receive the tax
credit under this section.
(b)
The Office of the Legislative Fiscal Analyst shall report to the Revenue and Taxation
Interim Committee a summary and analysis of the information provided to the Office
of the Legislative Fiscal Analyst by the office under Subsection
(5)(a)
.
Section 48. Section
59-7-614.10
is amended to read:
59-7-614.10
Effective
05/06/26
Repealed
12/31/26
. Nonrefundable enterprise
zone tax credit.
(1)
As used in this section:
(a)
"Business entity" means a corporation that meets the definition of "business entity"
as that term is defined in Section
63N-2-202
.
(b)
"Office" means the Governor's Office of Economic
Opportunity
Development

created in Section
63N-1a-301
.
(2)
Subject to the provisions of this section, for a taxable year beginning before January 1,
2025, a business entity may claim a nonrefundable enterprise zone tax credit as
described in Section
63N-2-213
.
(3)
The enterprise zone tax credit under this section is the amount listed as the tax credit
amount on the tax credit certificate that the office issues to the business entity for the
taxable year.
(4)
A business entity may carry forward a tax credit under this section for a period that does
not exceed the next three taxable years, if the amount of the tax credit exceeds the
business entity's tax liability under this chapter for that taxable year.
(5)
(a)
(i)
To assist the Revenue and Taxation Interim Committee with the review
required by Section
59-7-159
, the office shall provide by electronic means the
following information for each calendar year to the Office of the Legislative
Fiscal Analyst:
(A)
the amount of tax credits provided in each development zone;
(B)
the number of new full-time employee positions reported to obtain tax credits
in each development zone;
(C)
the amount of tax credits awarded for rehabilitating a building in each
development zone;
(D)
the amount of tax credits awarded for investing in a plant, equipment, or other
depreciable property in each development zone;
(E)
the information related to the tax credit contained in the office's latest report
under Section
63N-1a-301
; and
(F)
any other information that the Office of the Legislative Fiscal Analyst requests.
(ii)
In providing the information described in Subsection
(5)(a)(i)
, the office shall
redact information that identifies a recipient of a tax credit under this section.
(iii)
If, notwithstanding the redactions made under Subsection
(5)(a)(ii)
, reporting the
information described in Subsection
(5)(a)(i)
might disclose the identity of a
recipient of a tax credit, the office may file a request with the Revenue and
Taxation Interim Committee to provide the information described in Subsection
(5)(a)(i)
in the aggregate for all development zones that receive the tax credit
under this section.
(b)
The Office of the Legislative Fiscal Analyst shall report to the Revenue and Taxation
Interim Committee a summary and analysis of the information provided to the Office
of the Legislative Fiscal Analyst by the office under Subsection
(5)(a)
.
Section 49. Section
59-7-621
is amended to read:
59-7-621
Effective
05/06/26
. Nonrefundable rural job creation tax credit.
(1)
As used in this section, "office" means the Governor's Office of Economic
Opportunity
Development
created in Section
63N-1a-301
.
(2)
Subject to the other provisions of this section, a taxpayer may claim a nonrefundable tax
credit for rural job creation as provided in this section.
(3)
The tax credit under this section is the amount listed as the tax credit amount on a tax
credit certificate that the office issues under
Title 63N, Chapter 4, Part 3, Utah Rural
Jobs Act
, to the taxpayer for the taxable year.
(4)
If the amount of a tax credit under this section exceeds the taxpayer's tax liability under
this chapter for the taxable year in which the taxpayer claims the tax credit, the taxpayer
may carry forward the tax credit for:
(a)
the next seven taxable years, if the credit-eligible contribution as defined in Section
63N-4-302
is made before November 1, 2022; or
(b)
the next four taxable years, if the credit-eligible contribution as defined in Section
63N-4-302
is made on or after November 1, 2022.
Section 50. Section
59-10-137
is amended to read:
59-10-137
Effective
05/06/26
Partially Repealed
12/31/26
. Review of credits
allowed under this chapter.
(1)
As used in this section, "committee" means the Revenue and Taxation Interim
Committee.
(2)
(a)
The committee shall review each tax credit described in this chapter once every
five years to determine whether to continue, modify, or repeal the tax credit.
(b)
In conducting the review required under Subsection
(2)(a)
, the committee shall:
(i)
schedule time on a committee agenda to conduct the review as needed;
(ii)
invite state agencies, individuals, and organizations concerned with a tax credit
under review to provide oral or written testimony;
(iii)
(A)
invite the Governor's Office of Economic
Opportunity
Development
to
present a summary and analysis of the information for each tax credit regarding
which the Governor's Office of Economic
Opportunity
Development
is
required to make a report under this chapter; and
(B)
invite the Office of the Legislative Fiscal Analyst to present a summary and
analysis of the information for each tax credit regarding which the Office of the
Legislative Fiscal Analyst is required to make a report under this chapter;
(iv)
evaluate:
(A)
the cost of the tax credit to the state;
(B)
the purpose and effectiveness of the tax credit; and
(C)
the extent to which the state benefits from the tax credit; and
(v)
undertake other review efforts as determined by the committee chairs or as
otherwise required by law.
Section 51. Section
59-10-1025
is amended to read:
59-10-1025
Effective
05/06/26
. Nonrefundable tax credit for investment in
certain life science establishments.
(1)
As used in this section:
(a)
"Commercial domicile" means the principal place from which the trade or business
of a Utah small business corporation is directed or managed.
(b)
"Eligible claimant, estate, or trust" means the same as that term is defined in Section
63N-2-802
.
(c)
"Life science establishment" means an establishment primarily engaged in the
development or manufacture of products in one or more of the following categories:
(i)
biotechnologies;
(ii)
medical devices;
(iii)
medical diagnostics; and
(iv)
pharmaceuticals.
(d)
"Office" means the Governor's Office of Economic
Opportunity
Development
.
(e)
"Pass-through entity" means the same as that term is defined in Section
59-10-1402
.
(f)
"Pass-through entity taxpayer" means the same as that term is defined in Section
59-10-1402
.
(g)
"Qualifying ownership interest" means an ownership interest that is:
(i)
(A)
common stock;
(B)
preferred stock; or
(C)
an ownership interest in a pass-through entity;
(ii)
originally issued to:
(A)
an eligible claimant, estate, or trust; or
(B)
a pass-through entity if the eligible claimant, estate, or trust that claims a tax
credit under this section was a pass-through entity taxpayer of the pass-through
entity on the day on which the qualifying ownership interest was issued and
remains a pass-through entity taxpayer of the pass-through entity until the last
day of the taxable year for which the eligible claimant, estate, or trust claims a
tax credit under this section; and
(iii)
issued:
(A)
by a Utah small business corporation;
(B)
on or after January 1, 2011; and
(C)
for money or other property, except for stock or securities.
(h)
(i)
Except as provided in Subsection
(1)(h)(ii)
, "Utah small business corporation"
means the same as that term is defined in Section
59-10-1022
.
(ii)
For purposes of this section, a corporation under Section 1244(c)(3)(A), Internal
Revenue Code, is considered to include a pass-through entity.
(2)
Subject to the other provisions of this section, an eligible claimant, estate, or trust that
holds a tax credit certificate issued to the eligible claimant, estate, or trust in accordance
with Section
63N-2-808
for that taxable year may claim a nonrefundable tax credit in an
amount up to 35% of the purchase price of a qualifying ownership interest in a Utah
small business corporation by the claimant, estate, or trust if:
(a)
the qualifying ownership interest is issued by a Utah small business corporation that
is a life science establishment;
(b)
the qualifying ownership interest in the Utah small business corporation is purchased
for at least $25,000;
(c)
the eligible claimant, estate, or trust owned less than 30% of the qualifying
ownership interest of the Utah small business corporation at the time of the purchase
of the qualifying ownership interest; and
(d)
on each day of the taxable year in which the purchase of the qualifying ownership
interest was made, the Utah small business corporation described in Subsection
(2)(a)

has at least 50% of
its
the Utah small business corporation's
employees in the state.
(3)
Subject to Subsection
(4)
, the tax credit under Subsection
(2)
:
(a)
may only be claimed by an eligible claimant, estate, or trust:
(i)
for a taxable year for which the eligible claimant, estate, or trust holds a tax credit
certificate issued in accordance with Section
63N-2-808
; and
(ii)
subject to obtaining a tax credit certificate for each taxable year as required by
Subsection
(3)(a)(i)
, for a period of three taxable years as follows:
(A)
the tax credit in the taxable year in which the purchase of the qualifying
ownership interest was made may not exceed 10% of the purchase price of the
qualifying ownership interest;
(B)
the tax credit in the taxable year after the taxable year described in Subsection
(3)(a)(ii)(A)
may not exceed 10% of the purchase price of the qualifying
ownership interest; and
(C)
the tax credit in the taxable year two years after the taxable year described in
Subsection
(3)(a)(ii)(A)
may not exceed 15% of the purchase price of the
qualifying ownership interest; and
(b)
may not exceed the lesser of:
(i)
the amount listed on the tax credit certificate issued in accordance with Section
63N-2-808
; or
(ii)
$350,000 in a taxable year.
(4)
An eligible claimant, estate, or trust may not claim a tax credit under this section for a
taxable year if the eligible claimant, estate, or trust:
(a)
has sold any of the qualifying ownership interest during the taxable year; or
(b)
does not hold a tax credit certificate for that taxable year that is issued to the eligible
claimant, estate, or trust by the office in accordance with Section
63N-2-808
.
(5)
If a Utah small business corporation in which an eligible claimant, estate, or trust
purchases a qualifying ownership interest fails, dissolves, or otherwise goes out of
business, the eligible claimant, estate, or trust may not claim both the tax credit provided
in this section and a capital loss on the qualifying ownership interest.
(6)
If an eligible claimant is a pass-through entity taxpayer that files a return under
Chapter
7, Corporate Franchise and Income Taxes
, the eligible claimant may claim the tax credit
under this section on the return filed under
Chapter 7, Corporate Franchise and Income
Taxes
.
(7)
A claimant, estate, or trust may not carry forward or carry back a tax credit under this
section.
(8)
(a)
(i)
To assist the Revenue and Taxation Interim Committee with the review
required by Section
59-10-137
, the office shall provide the following information,
if available to the office, to the Office of the Legislative Fiscal Analyst by
electronic means:
(A)
the amount of tax credit that the office grants to each eligible business entity
for each taxable year;
(B)
the amount of eligible new state tax revenues generated by each eligible
product or project;
(C)
estimates for each of the next three calendar years of the following:
(I)
the amount of tax credit that the office will grant;
(II)
the amount of eligible new state tax revenues that will be generated; and
(III)
the number of new incremental jobs within the state that will be generated;
and
(D)
any other information that the Office of the Legislative Fiscal Analyst
requests.
(ii)
In providing the information described in Subsection
(8)(a)(i)
, the office shall
redact information that identifies a recipient of a tax credit under this section.
(iii)
If, notwithstanding the redactions made under Subsection
(8)(a)(ii)
, reporting the
information described in Subsection
(8)(a)(i)
might disclose the identity of a
recipient of a tax credit, the office may file a request with the Revenue and
Taxation Interim Committee to provide the information described in Subsection
(8)(a)(i)
in the aggregate for all entities that receive the tax credit under this
section.
(b)
The Office of the Legislative Fiscal Analyst shall report to the Revenue and Taxation
Interim Committee a summary and analysis of the information provided to the Office
of the Legislative Fiscal Analyst by the office under Subsection
(8)(a)
.
Section 52. Section
59-10-1037
is amended to read:
59-10-1037
Effective
05/06/26
Repealed
12/31/26
. Nonrefundable enterprise
zone tax credit.
(1)
As used in this section:
(a)
"Business entity" means a claimant, estate, or trust that meets the definition of
"business entity" as that term is defined in Section
63N-2-202
.
(b)
"Office" means the Governor's Office of Economic
Opportunity
Development

created in Section
63N-1a-301
.
(2)
Subject to the provisions of this section, for a taxable year beginning before January 1,
2025, a business entity may claim a nonrefundable enterprise zone tax credit as
described in Section
63N-2-213
.
(3)
The enterprise zone tax credit under this section is the amount listed as the tax credit
amount on the tax credit certificate that the office issues to the business entity for the
taxable year.
(4)
A business entity may carry forward a tax credit under this section for a period that does
not exceed the next three taxable years, if the amount of the tax credit exceeds the
business entity's tax liability under this chapter for that taxable year.
(5)
(a)
(i)
To assist the Revenue and Taxation Interim Committee with the review
required by Section
59-10-137
, the office shall provide by electronic means the
following information, if available to the office, for each calendar year to the
Office of the Legislative Fiscal Analyst:
(A)
the amount of tax credits provided in each development zone;
(B)
the number of new full-time employee positions reported to obtain tax credits
in each development zone;
(C)
the amount of tax credits awarded for rehabilitating a building in each
development zone;
(D)
the amount of tax credits awarded for investing in a plant, equipment, or other
depreciable property in each development zone;
(E)
the information related to the tax credit contained in the office's latest report
under Section
63N-1a-306
; and
(F)
other information that the Office of the Legislative Fiscal Analyst requests.
(ii)
In providing the information described in Subsection
(5)(a)(i)
, the office shall
redact information that identifies a recipient of a tax credit under this section.
(iii)
If, notwithstanding the redactions made under Subsection
(5)(a)(ii)
, reporting the
information described in Subsection
(5)(a)(i)
might disclose the identity of a
recipient of a tax credit, the office may file a request with the Revenue and
Taxation Interim Committee to provide the information described in Subsection
(5)(a)(i)
in the aggregate for all development zones that receive the tax credit
under this section.
(b)
The Office of the Legislative Fiscal Analyst shall report to the Revenue and Taxation
Interim Committee a summary and analysis of the information provided to the Office
of the Legislative Fiscal Analyst by the office under Subsection
(5)(a)
.
Section 53. Section
59-10-1038
is amended to read:
59-10-1038
Effective
05/06/26
. Nonrefundable rural job creation tax credit.
(1)
As used in this section, "office" means the Governor's Office of Economic
Opportunity
Development
created in Section
63N-1a-301
.
(2)
Subject to the other provisions of this section, a taxpayer may claim a nonrefundable tax
credit for rural job creation as provided in this section.
(3)
The tax credit under this section is the amount listed as the tax credit amount on a tax
credit certificate that the office issues under
Title 63N, Chapter 4, Part 3, Utah Rural
Jobs Act
, to the taxpayer for the taxable year.
(4)
If the amount of a tax credit under this section exceeds the taxpayer's tax liability under
this chapter for the taxable year in which the taxpayer claims the tax credit, the taxpayer
may carry forward the tax credit for:
(a)
the next seven taxable years, if the credit-eligible contribution as defined in Section
63N-4-302
is made before November 1, 2022; or
(b)
the next four taxable years, if the credit-eligible contribution as defined in Section
63N-4-302
is made on or after November 1, 2022.
Section 54. Section
59-10-1107
is amended to read:
59-10-1107
Effective
05/06/26
. Refundable economic development tax credit.
(1)
As used in this section:
(a)
"Business entity" means a claimant, estate, or trust that meets the definition of
"business entity" as defined in Section
63N-2-103
.
(b)
"Incremental job" means the same as that term is defined in Section
63N-1a-102
.
(c)
"New state revenue" means the same as that term is defined in Section
63N-1a-102
.
(d)
"Office" means the Governor's Office of Economic
Opportunity
Development
created in Section
63N-1a-301
.
(2)
Subject to the other provisions of this section, a business entity may claim a refundable
tax credit for economic development.
(3)
The tax credit under this section is the amount listed as the tax credit amount on the tax
credit certificate that the office issues to the business entity for the taxable year.
(4)
(a)
In accordance with any rules prescribed by the commission under Subsection
(4)(b)
, the commission shall make a refund to a business entity that claims a tax
credit under this section if the amount of the tax credit exceeds the business entity's
tax liability for a taxable year.
(b)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
commission may make rules providing procedures for making a refund to a business
entity as required by Subsection
(4)(a)
.
(5)
(a)
To assist the Revenue and Taxation Interim Committee with the review required
by Section
59-10-137
, the office shall provide the following information, if available
to the office, to the Revenue and Taxation Interim Committee by electronic means:
(i)
the amount of tax credit the office grants to each taxpayer for each calendar year;
(ii)
the criteria the office uses in granting a tax credit;
(iii)
the new state revenue generated by each taxpayer for each calendar year;
(iv)
estimates for each of the next three calendar years of the following:
(A)
the amount of tax credits that the office will grant;
(B)
the amount of new state revenue that will be generated; and
(C)
the number of new incremental jobs within the state that will be generated;
(v)
the information contained in the office's latest report under Section
63N-2-106
;
and
(vi)
any other information that the Revenue and Taxation Interim Committee requests.
(b)
In providing the information described in Subsection
(5)(a)
, the office shall redact
information that identifies a recipient of a tax credit under this section.
(c)
If, notwithstanding the redactions made under Subsection
(5)(b)
, reporting the
information described in Subsection
(5)(a)
might disclose the identity of a recipient
of a tax credit, the office may file a request with the Revenue and Taxation Interim
Committee to provide the information described in Subsection
(5)(a)
in the aggregate
for all taxpayers that receive the tax credit under this section.
Section 55. Section
59-10-1108
is amended to read:
59-10-1108
Effective
05/06/26
. Refundable motion picture tax credit.
(1)
As used in this section:
(a)
"Motion picture company" means a claimant, estate, or trust that meets the definition
of a motion picture company under Section
63N-8-102
.
(b)
"Office" means the Governor's Office of Economic
Opportunity
Development

created in Section
63N-1a-301
.
(c)
"State-approved production" means the same as that term is defined in Section
63N-8-102
.
(2)
A motion picture company may claim a refundable tax credit for a state-approved
production.
(3)
The tax credit under this section is the amount listed as the tax credit amount on the tax
credit certificate that the office issues to a motion picture company under Section
63N-8-103
for the taxable year.
(4)
(a)
In accordance with any rules prescribed by the commission under Subsection
(4)(b)
, the commission shall make a refund to a motion picture company that claims a
tax credit under this section if the amount of the tax credit exceeds the motion picture
company's tax liability for the taxable year.
(b)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
commission may make rules providing procedures for making a refund to a motion
picture company as required by Subsection
(4)(a)
.
(5)
(a)
(i)
To assist the Revenue and Taxation Interim Committee with the review
required by Section
59-10-137
, the office shall provide the following information,
if available to the office, to the Office of the Legislative Fiscal Analyst by
electronic means:
(A)
the amount of tax credit the office grants to each taxpayer for each calendar
year;
(B)
estimates of the amount of tax credit that the office will grant for each of the
next three calendar years;
(C)
the criteria the office uses in granting a tax credit;
(D)
the dollars left in the state, as defined in Section
63N-8-102
, by each motion
picture company for each calendar year;
(E)
the information contained in the office's latest report under Section
63N-8-105
;
and
(F)
any other information that the Office of the Legislative Fiscal Analyst requests.
(ii)
In providing the information described in Subsection
(5)(a)(i)
, the office shall
redact information that identifies a recipient of a tax credit under this section.
(iii)
If, notwithstanding the redactions made under Subsection
(5)(a)(ii)
, reporting the
information described in Subsection
(5)(a)(i)
might disclose the identity of a
recipient of a tax credit, the office may file a request with the Revenue and
Taxation Interim Committee to provide the information described in Subsection
(5)(a)(i)
in the aggregate for all taxpayers that receive the tax credit under this
section.
(b)
The Office of the Legislative Fiscal Analyst shall report to the Revenue and Taxation
Interim Committee a summary and analysis of the information provided to the Office
of the Legislative Fiscal Analyst by the office under Subsection
(5)(a)
.
Section 56. Section
63A-5b-403
is amended to read:
63A-5b-403
Effective
05/06/26
. Institutions of higher education -- Capital
development projects -- Dedicated and nondedicated projects -- Recommendations and
prioritization.
(1)
As used in this section:
(a)
"Dedicated project" has the same meaning as that term is defined in:
(i)
Section
53H-9-601
, for a capital development project under Title
53H, Chapter 9,
Part 6
, Technical College Leasing and Capital Development; or
(ii)
Section
53H-9-501
, for a capital development project under Title
53H, Chapter 9,
Part 5
, General Capital Developments.
(b)
"Nondedicated project" has the same meaning as that term is defined in:
(i)
Section
53H-9-601
, for a capital development project under Title
53H, Chapter 9,
Part 6
, Technical College Leasing and Capital Development; or
(ii)
Section
53H-9-501
, for a capital development project under Title
53H, Chapter 9,
Part 5
, General Capital Developments.
(2)
(a)
The division shall submit recommendations to the Legislature in accordance with:
(i)
Section
53H-9-604
, for a dedicated project under Title
53H, Chapter 9, Part 6
,
Technical College Leasing and Capital Development; or
(ii)
Section
53H-9-504
, for a dedicated project under Title
53H, Chapter 9, Part 5
,
General Capital Developments.
(b)
A dedicated project is not subject to prioritization by the division.
(3)
(a)
The division shall prioritize nondedicated projects in accordance with:
(i)
Section
63A-5b-402
; and
(ii)
(A)
Section
53H-9-604
, for a nondedicated project under Title
53H, Chapter 9,
Part 6
, Technical College Leasing and Capital Development; or
(B)
Section
53H-9-504
, for a nondedicated project under Title
53H, Chapter 9,
Part 5
, General Capital Developments.
(b)
In the division's scoring process for prioritizing nondedicated projects, the division
shall give more weight to a request that is designated as a higher priority by the Utah
Board of Higher Education than a request that is designated as a lower priority by the
Utah Board of Higher Education only for determining the order of prioritization
among requests submitted by the Utah Board of Higher Education.
(4)
The division shall require that an institution of higher education that submits a request
for a capital development project address whether and how, as a result of the project, the
institution of higher education will:
(a)
offer courses or other resources that will help meet demand for jobs, training, and
employment in the current market and the projected market for the next five years;
(b)
respond to individual skilled and technical job demand over the next three, five, and
10 years;
(c)
respond to industry demands for trained workers;
(d)
help meet commitments made by the Governor's Office of Economic
Opportunity
Development
, including relating to training and incentives;
(e)
respond to changing needs in the economy; and
(f)
respond to demands for online or in-class instruction, based on demographics.
(5)
The division shall:
(a)
(i)
assist institutions of higher education in providing the information required by
Subsection
(4)
; and
(ii)
verify the completion and accuracy of the information submitted by an institution
of higher education under Subsection
(4)
;
(b)
assist the Utah Board of Higher Education to fulfill the requirements of Section
53H-9-603
in connection with the finding that the division is required to make under
Subsection
53H-9-603(4)(b)
; and
(c)
assist the Utah Board of Higher Education in submitting a list of dedicated projects
to the division for approval and nondedicated projects to the division for
recommendation and prioritization pursuant to Section
53H-9-504
.
Section 57. Section
63B-5-201
is amended to read:
63B-5-201
Effective
05/06/26
. Legislative intent statements.
(1)
If the United States Department of Defense has not provided matching funds to
construct the National Guard Armory in Orem by December 31, 1997, the Division of
Facilities Construction and Management shall transfer any funds received from issuance
of a General Obligation Bond for benefit of the Orem Armory to the Provo Armory for
capital improvements.
(2)
It is the intent of the Legislature that the University of Utah use institutional funds to
plan, design, and construct:
(a)
the Health Science East parking structure under the supervision of the director of the
Division of Facilities Construction and Management unless supervisory authority is
delegated by the director;
(b)
the Health Science Office Building under the supervision of the director of the
Division of Facilities Construction and Management unless supervisory authority is
delegated by the director; and
(c)
the new Student Housing/Olympic Athletes Village under the supervision of the
director of the Division of Facilities Construction and Management unless
supervisory authority is delegated by the director.
(3)
It is the intent of the Legislature that Utah State University use institutional funds to
plan, design, and construct a multipurpose facility under the supervision of the director
of the Division of Facilities Construction and Management unless supervisory authority
is delegated by the director.
(4)
It is the intent of the Legislature that the Utah Geologic Survey use agency internal
funding to plan, design, and construct a sample library facility under the supervision of
the director of the Division of Facilities Construction and Management unless
supervisory authority is delegated by the director.
(5)
(a)
If legislation introduced in the 1996 General Session to fund the Wasatch State
Park Club House does not pass, the State Building Ownership Authority, under
authority of
Title 63B, Chapter 1, Part 3, State Building Ownership Authority Act
,
may issue or execute obligations, or enter into or arrange for a lease purchase
agreement in which participation interests may be created, to provide up to
$1,500,000 for the remodel and expansion of the clubhouse at Wasatch Mountain
State Park for the Division of State Parks, formerly known as the Division of Parks
and Recreation, together with additional amounts necessary to:
(i)
pay costs of issuance;
(ii)
pay capitalized interest; and
(iii)
fund any debt service reserve requirements.
(b)
The State Building Ownership Authority shall work cooperatively with the Division
of State Parks, formerly known as the Division of Parks and Recreation, to seek out
the most cost effective and prudent lease purchase plan available.
(6)
(a)
The State Building Ownership Authority, under authority of
Title 63B, Chapter 1,
Part 3, State Building Ownership Authority Act
, may issue or execute obligations, or
enter into or arrange for a lease purchase agreement in which participation interests
may be created, to provide up to $835,300 for the construction of a liquor store in the
Snyderville area, together with additional amounts necessary to:
(i)
pay costs of issuance;
(ii)
pay capitalized interest; and
(iii)
fund any debt service reserve requirements.
(b)
The State Building Ownership Authority shall work cooperatively with the
Department of Alcoholic Beverage Services to seek out the most cost effective and
prudent lease purchase plan available.
(7)
(a)
The State Building Ownership Authority, under authority of
Title 63B, Chapter 1,
Part 3, State Building Ownership Authority Act
, may issue or execute obligations, or
enter into or arrange for a lease purchase agreement in which participation interests
may be created, to provide up to $15,000,000 for the construction of the Huntsman
Cancer Institute, together with additional amounts necessary to:
(i)
pay costs of issuance;
(ii)
pay capitalized interest; and
(iii)
fund any debt service reserve requirements.
(b)
The State Building Ownership Authority shall work cooperatively with the
University of Utah to seek out the most cost effective and prudent lease purchase
plan available.
(c)
It is the intent of the Legislature that the University of Utah lease land to the State
Building Ownership Authority for the construction of the Huntsman Cancer Institute
facility.
(8)
(a)
The State Building Ownership Authority, under authority of
Title 63B, Chapter 1,
Part 3, State Building Ownership Authority Act
, may issue or execute obligations, or
enter into or arrange for a lease purchase agreement in which participation interests
may be created, to provide up to $857,600 for the construction of an addition to the
Department of Health and
Human Services facility in Vernal, Utah together with
additional amounts necessary to:
(i)
pay costs of issuance;
(ii)
pay capitalized interest; and
(iii)
fund any debt service reserve requirements.
(b)
The State Building Ownership Authority shall work cooperatively with the
Department of Health and Human Services to seek out the most cost effective and
prudent lease purchase plan available.
(9)
(a)
The State Building Ownership Authority, under authority of
Title 63B, Chapter 1,
Part 3, State Building Ownership Authority Act
, may issue or execute obligations, or
enter into or arrange for a lease purchase agreement in which participation interests
may be created, to provide up to $3,470,200 for the construction of the Student
Services Center, at Utah State University Eastern, together with additional amounts
necessary to:
(i)
pay costs of issuance;
(ii)
pay capitalized interest; and
(iii)
fund any debt service reserve requirements.
(b)
The State Building Ownership Authority shall work cooperatively with Utah State
University Eastern to seek out the most cost effective and prudent lease purchase plan
available.
(10)
(a)
Notwithstanding anything to the contrary in Title
53H, Chapter 9, Part 3
,
Revenue Bonds, which prohibits the issuance of revenue bonds payable from
legislative appropriations, the State Board of Regents, on behalf of Utah Tech
University, may issue, sell, and deliver revenue bonds or other evidences of
indebtedness of Utah Tech University to borrow money on the credit of the income
and revenues, including legislative appropriations, of Utah Tech University, to
finance the acquisition of the
Dixie
Avenna
Center.
(b)
(i)
The bonds or other evidences of indebtedness authorized by this section shall
be issued in accordance with Title
53H, Chapter 9, Part 3
, Revenue Bonds, under
terms and conditions and in amounts that the board, by resolution, determines are
reasonable and necessary and may not exceed $6,000,000 together with additional
amounts necessary to:
(A)
pay cost of issuance;
(B)
pay capitalized interest; and
(C)
fund any debt service reserve requirements.
(ii)
To the extent that future legislative appropriations will be required to provide for
payment of debt service in full, the board shall ensure that the revenue bonds are
issued containing a clause that provides for payment from future legislative
appropriations that are legally available for that purpose.
(11)
(a)
The State Building Ownership Authority, under authority of
Title 63B, Chapter
1, Part 3, State Building Ownership Authority Act
, may issue or execute obligations,
or enter into or arrange for a lease purchase agreement in which participation
interests may be created, to provide up to $10,479,000 for the construction of a
facility for the Courts - Davis County Regional Expansion, together with additional
amounts necessary to:
(i)
pay costs of issuance;
(ii)
pay capitalized interest; and
(iii)
fund any debt service reserve requirements.
(b)
The State Building Ownership Authority shall work cooperatively with the
Administrative Office of the Courts to seek out the most cost effective and prudent
lease purchase plan available.
(12)
(a)
The State Building Ownership Authority, under authority of
Title 63B, Chapter
1, Part 3, State Building Ownership Authority Act
, may issue or execute obligations,
or enter into or arrange for a lease purchase agreement in which participation
interests may be created, to provide up to $4,200,000 for the purchase and remodel of
the Washington County Courthouse, together with additional amounts necessary to:
(i)
pay costs of issuance;
(ii)
pay capitalized interest; and
(iii)
fund any debt service reserve requirements.
(b)
The State Building Ownership Authority shall work cooperatively with the
Administrative Office of the Courts to seek out the most cost effective and prudent
lease purchase plan available.
(13)
(a)
The State Building Ownership Authority, under authority of
Title 63B, Chapter
1, Part 3, State Building Ownership Authority Act
, may issue or execute obligations,
or enter into or arrange for a lease purchase agreement in which participation
interests may be created, to provide up to $14,299,700 for the construction of a
facility for the State Library and the Division of Services for the Blind and Visually
Impaired, together with additional amounts necessary to:
(i)
pay costs of issuance;
(ii)
pay capitalized interest; and
(iii)
fund any debt service reserve requirements.
(b)
The State Building Ownership Authority shall work cooperatively with the State
Board of Education and the Governor's Office of Economic
Opportunity
Development
to seek out the most cost effective and prudent lease purchase plan
available.
Section 58. Section
63B-18-401
is amended to read:
63B-18-401
Effective
05/06/26
. Highway bonds -- Maximum amount -- Use of
proceeds for highway projects.
(1)
(a)
The total amount of bonds issued under this section may not exceed
$2,077,000,000.
(b)
When the Department of Transportation certifies to the commission that the
requirements of Subsection
72-2-124(7)
have been met and certifies the amount of
bond proceeds that it needs to provide funding for the projects described in
Subsection
(2)
for the next fiscal year, the commission may issue and sell general
obligation bonds in an amount equal to the certified amount plus costs of issuance.
(2)
Except as provided in Subsections
(3)
and
(4)
, proceeds from the issuance of bonds
shall be provided to the Department of Transportation to pay all or part of the costs of
the following state highway construction or reconstruction projects:
(a)
Interstate 15 reconstruction in Utah County;
(b)
the Mountain View Corridor;
(c)
the Southern Parkway; and
(d)
state and federal highways prioritized by the Transportation Commission through:
(i)
the prioritization process for new transportation capacity projects adopted under
Section
72-1-304
; or
(ii)
the state highway construction program.
(3)
(a)
Except as provided in Subsection
(5)
, the bond proceeds issued under this section
shall be provided to the Department of Transportation.
(b)
The Department of Transportation shall use bond proceeds and the funds provided to
it under Section
72-2-124
to pay for the costs of right-of-way acquisition,
construction, reconstruction, renovations, or improvements to the following
highways:
(i)
$35 million to add highway capacity on I-15 south of the Spanish Fork Main
Street interchange to Payson;
(ii)
$28 million for improvements to Riverdale Road in Ogden;
(iii)
$1 million for intersection improvements on S.R. 36 at South Mountain Road;
(iv)
$2 million for capacity enhancements on S.R. 248 between Sidewinder Drive and
Richardson Flat Road;
(v)
$12 million for Vineyard Connector from 800 North Geneva Road to Lake Shore
Road;
(vi)
$7 million for 2600 South interchange modifications in Woods Cross;
(vii)
$9 million for reconfiguring the 1100 South interchange on I-15 in Box Elder
County;
(viii)
$18 million for the Provo west-side connector;
(ix)
$8 million for interchange modifications on I-15 in the Layton area;
(x)
$3,000,000 for an energy corridor study and environmental review for
improvements in the Uintah Basin;
(xi)
$2,000,000 for highway improvements to Harrison Boulevard in Ogden City;
(xii)
$2,500,000 to be provided to Tooele City for roads around the Utah State
University campus to create improved access to an institution of higher education;
(xiii)
$3,000,000 to be provided to the Utah Office of Tourism within the Governor's
Office of Economic
Opportunity
Development
for transportation infrastructure
improvements associated with annual tourism events that have:
(A)
a significant economic development impact within the state; and
(B)
significant needs for congestion mitigation;
(xiv)
$4,500,000 to be provided to the Governor's Office of Economic
Opportunity
Development
for transportation infrastructure acquisitions and improvements that
have a significant economic development impact within the state;
(xv)
$125,000,000 to pay all or part of the costs of state and federal highway
construction or reconstruction projects prioritized by the Transportation
Commission through the prioritization process for new transportation capacity
projects adopted under Section
72-1-304
;
(xvi)
$10,000,000 for the Transportation Fund to pay all or part of the costs of state
and federal highway construction or reconstruction projects as prioritized by the
Transportation Commission;
(xvii)
$13,000,000 for corridor preservation and land acquisition for a transit hub at
the mouth of Big Cottonwood Canyon;
(xviii)
$10,000,000 to be provided to the Governor's Office of Economic
Opportunity
Development
for transportation infrastructure and right-of-way acquisitions in a
project area created by the military installation development authority created in
Section
63H-1-201
;
(xix)
$28,000,000 for right-of-way or land acquisition, design, engineering, and
construction of infrastructure related to the Inland Port Authority created in
Section
11-58-201
;
(xx)
$6,000,000 for right-of-way acquisition, design, engineering, and construction
related to Shepard Lane in Davis County; and
(xxi)
$4,000,000 for right-of-way acquisition, design, engineering, and construction
costs related to 1600 North in Orem City.
(4)
(a)
The Department of Transportation shall use bond proceeds and the funds under
Section
72-2-121
to pay for, or to provide funds to, a municipality, county, or
political subdivision to pay for the costs of right-of-way acquisition, construction,
reconstruction, renovations, or improvements to the following highway or transit
projects in Salt Lake County:
(i)
$4,000,000 to Taylorsville City for bus rapid transit planning on 4700 South;
(ii)
$4,200,000 to Taylorsville City for highway improvements on or surrounding
6200 South and pedestrian crossings and system connections;
(iii)
$2,250,000 to Herriman City for highway improvements to the Salt Lake
Community College Road;
(iv)
$5,300,000 to West Jordan City for highway improvements on 5600 West from
6200 South to 8600 South;
(v)
$4,000,000 to West Jordan City for highway improvements to 7800 South from
1300 West to S.R. 111;
(vi)
$7,300,000 to Sandy City for highway improvements on Monroe Street;
(vii)
$3,000,000 to Draper City for highway improvements to 13490 South from 200
West to 700 West;
(viii)
$5,000,000 to Draper City for highway improvements to Suncrest Road;
(ix)
$1,200,000 to Murray City for highway improvements to 5900 South from State
Street to 900 East;
(x)
$1,800,000 to Murray City for highway improvements to 1300 East;
(xi)
$3,000,000 to South Salt Lake City for intersection improvements on West
Temple, Main Street, and State Street;
(xii)
$2,000,000 to Salt Lake County for highway improvements to 5400 South from
5600 West to Mountain View Corridor;
(xiii)
$3,000,000 to West Valley City for highway improvements to 6400 West from
Parkway Boulevard to SR-201 Frontage Road;
(xiv)
$4,300,000 to West Valley City for highway improvements to 2400 South from
4800 West to 7200 West and pedestrian crossings;
(xv)
$4,000,000 to Salt Lake City for highway improvements to 700 South from 2800
West to 5600 West;
(xvi)
$2,750,000 to Riverton City for highway improvements to 4570 West from
12600 South to Riverton Boulevard;
(xvii)
$1,950,000 to Cottonwood Heights for improvements to Union Park Avenue
from I-215 exit south to Creek Road and Wasatch Boulevard and Big Cottonwood
Canyon;
(xviii)
$1,300,000 to Cottonwood Heights for highway improvements to Bengal
Boulevard;
(xix)
$1,500,000 to Midvale City for highway improvements to 7200 South from I-15
to 1000 West;
(xx)
$1,000,000 to Bluffdale City for an environmental impact study on Porter
Rockwell Boulevard;
(xxi)
$2,900,000 to the Utah Transit Authority for the following public transit studies:
(A)
a circulator study; and
(B)
a mountain transport study; and
(xxii)
$1,000,000 to South Jordan City for highway improvements to 2700 West.
(b)
(i)
Before providing funds to a municipality or county under this Subsection
(4)
,
the Department of Transportation shall obtain from the municipality or county:
(A)
a written certification signed by the county or city mayor or the mayor's
designee certifying that the municipality or county will use the funds provided
under this Subsection
(4)
solely for the projects described in Subsection
(4)(a)
;
and
(B)
other documents necessary to protect the state and the bondholders and to
ensure that all legal requirements are met.
(ii)
Except as provided in Subsection
(4)(c)
, by January 1 of each year, the
municipality or county receiving funds described in this Subsection
(4)
shall
submit to the Department of Transportation a statement of cash flow for the next
fiscal year detailing the funds necessary to pay project costs for the projects
described in Subsection
(4)(a)
.
(iii)
After receiving the statement required under Subsection
(4)(b)(ii)
and after July
1, the Department of Transportation shall provide funds to the municipality or
county necessary to pay project costs for the next fiscal year based upon the
statement of cash flow submitted by the municipality or county.
(iv)
Upon the financial close of each project described in Subsection
(4)(a)
, the
municipality or county receiving funds under this Subsection
(4)
shall submit a
statement to the Department of Transportation detailing the expenditure of funds
received for each project.
(c)
For calendar year 2012 only:
(i)
the municipality or county shall submit to the Department of Transportation a
statement of cash flow as provided in Subsection
(4)(b)(ii)
as soon as possible; and
(ii)
the Department of Transportation shall provide funds to the municipality or
county necessary to pay project costs based upon the statement of cash flow.
(5)
Twenty million dollars of the bond proceeds issued under this section and funds
available under Section
72-2-124
shall be provided to the State Infrastructure Bank Fund
created by Section
72-2-202
to make funds available for transportation infrastructure
loans and transportation infrastructure assistance under
Title 72, Chapter 2, Part 2, State
Infrastructure Bank Fund
.
(6)
The costs under Subsections
(2)
,
(3)
, and
(4)
may include the costs of studies necessary
to make transportation infrastructure improvements, the cost of acquiring land, interests
in land, easements and rights-of-way, improving sites, and making all improvements
necessary, incidental, or convenient to the facilities, interest estimated to accrue on these
bonds during the period to be covered by construction of the projects plus a period of six
months after the end of the construction period, interest estimated to accrue on any bond
anticipation notes issued under the authority of this title, and all related engineering,
architectural, and legal fees.
(7)
The commission or the state treasurer may make any statement of intent relating to a
reimbursement that is necessary or desirable to comply with federal tax law.
(8)
The Department of Transportation may enter into agreements related to the projects
described in Subsections
(2)
,
(3)
, and
(4)
before the receipt of proceeds of bonds issued
under this section.
(9)
The Department of Transportation may enter into a new or amend an existing interlocal
agreement related to the projects described in Subsections
(3)
and
(4)
to establish any
necessary covenants or requirements not otherwise provided for by law.
Section 59. Section
63B-24-201
is amended to read:
63B-24-201
Effective
05/06/26
. Authorizations to design and construct capital
facilities using institutional or agency funds.
(1)
The Legislature intends that:
(a)
the University of Utah may, subject to the requirements of
Title 63A, Chapter 5b,
Administration of State Facilities
, use up to $8,200,000 in institutional funds to plan,
design, and construct the William C. Browning Building Addition with up to 24,000
square feet;
(b)
the university may not use state funds for any portion of this project; and
(c)
the university may use state funds for operation and maintenance costs or capital
improvements.
(2)
The Legislature intends that:
(a)
Utah State University may, subject to the requirements of
Title 63A, Chapter 5b,
Administration of State Facilities
, use up to $10,000,000 in institutional funds to
plan, design, and construct the Fine Arts Complex Addition/Renovation with up to
17,000 square feet;
(b)
the university may not use state funds for any portion of this project; and
(c)
the university may use state funds for operation and maintenance costs or capital
improvements.
(3)
The Legislature intends that:
(a)
Salt Lake Community College may, subject to the requirements of
Title 63A,
Chapter 5b, Administration of State Facilities
, use up to $3,900,000 in institutional
funds to plan, design, and construct a Strength and Conditioning Center with up to
11,575 square feet;
(b)
the college may not use state funds for any portion of this project; and
(c)
the college may not request state funds for operation and maintenance costs or capital
improvements.
(4)
The Legislature intends that:
(a)
the Governor's Office of Economic
Opportunity
Development
may, subject to the
requirements of
Title 63A, Chapter 5b, Administration of State Facilities
, use up to
$1,800,000 in nonlapsing balances and donations to plan, design, and construct or
lease a Southern Utah Welcome Center with up to 5,000 square feet;
(b)
the office may request additional state funds for the project, unless the office
receives donations and begins design or construction of the project; and
(c)
the office may use state funds for operation and maintenance costs or capital
improvements.
Section 60. Section
63B-30-101
is amended to read:
63B-30-101
Effective
05/06/26
. General obligation bonds for transportation
projects.
(1)
As used in this section, "transportation projects" means Department of Transportation
projects described in Subsection
63B-27-101(2)
.
(2)
(a)
When the Department of Transportation certifies to the commission that the
requirements of Subsection
72-2-124(7)
have been met and certifies the amount of
bond proceeds that the commission needs to provide funding for the transportation
projects for the current or next fiscal year, the commission may issue and sell general
obligation bonds in an amount equal to the certified amount, plus additional amounts
necessary to pay costs of issuance, to pay capitalized interest, and to fund any
existing debt services reserve requirements, not to exceed 1% of the certified amount.
(b)
The commission may issue general obligation bonds authorized under this section if
the issuance of general obligation bonds would result in the total current outstanding
general obligation debt of the state exceeding 50% of the limitation described in the
Utah Constitution, Article XIV, Section 1.
(3)
The commission may issue general obligation bonds as provided in this section.
(4)
The total amount of bonds to be issued under this section may not exceed $89,510,000
for acquisition and construction proceeds, plus additional amounts necessary to pay
costs of issuance, to pay capitalized interest, and to fund any existing debt service
reserve requirements, with the total amount of the bonds not to exceed $92,000,000.
(5)
The commission shall ensure that proceeds from the issuance of bonds under this
section are provided to the Department of Transportation for use by the Department of
Transportation to pay all or part of the cost of the transportation projects, including:
(a)
interest estimated to accrue on the bonds authorized in this section until the
completion of construction of the transportation project, plus a period of 12 months
after the end of construction; and
(b)
all related engineering, architectural, and legal fees.
(6)
The Department of Transportation shall transfer $20,000,000 of bond proceeds under
this section to the Governor's Office of Economic
Opportunity
Development
for a
transportation-related project in a project area created by the military installation
development authority, created in Section
63H-1-201
.
(7)
(a)
The Department of Transportation may enter into agreements related to the
transportation projects before the receipt of proceeds of bonds issued under this
section.
(b)
The state intends to use proceeds of tax-exempt bonds to reimburse itself for
expenditures for costs of the transportation projects.
(8)
This section supersedes any conflicting provisions of Utah law.
Section 61. Section
63C-4a-202
is amended to read:
63C-4a-202
Effective
05/06/26
Repealed
07/01/28
. Creation of Constitutional
Defense Council -- Membership -- Vacancies -- Meetings -- Staff -- Reports -- Per diem,
travel expenses, and funding.
(1)
There is created the Constitutional Defense Council.
(2)
(a)
The council shall consist of the following members:
(i)
the governor or the lieutenant governor, who shall serve as chair of the council;
(ii)
the president of the Senate or the president of the Senate's designee who shall
serve as vice chair of the council;
(iii)
the speaker of the House
of Representative's
or the
speaker of the House's
speaker's
designee who shall serve as vice chair of the council;
(iv)
another member of the House
of Representatives
, appointed by the speaker of the
House
of Representatives
;
(v)
the minority leader of the Senate or the minority leader of the Senate's designee;
(vi)
the minority leader of the House
of Representatives
or the minority
leader of the
House's
leader's
designee;
(vii)
the attorney general or the attorney general's designee, who shall be one of the
attorney general's appointees, not a current career service employee;
(viii)
the director of the School and Institutional Trust Lands Administration;
(ix)
four elected county commissioners, county council members, or county
executives from different counties who are selected by the Utah Association of
Counties, at least one of whom shall be from a county of the first or second class;
(x)
the executive director of the Department of Natural Resources, who may not vote;
(xi)
the commissioner of the Department of Agriculture and Food, who may not vote;
(xii)
the
executive
director of the Governor's Office of Economic
Opportunity
Development, as described in Section
63N-1a-302
, who may not vote; and
(xiii)
two elected county commissioners, county council members, or county
executives from different counties appointed by the Utah Association of Counties,
who may not vote.
(b)
The council vice chairs shall conduct a council meeting in the absence of the chair.
(c)
If both the governor and the lieutenant governor are absent from a meeting of the
council, the governor may designate a person to attend the meeting solely for the
purpose of casting a vote on any matter on the governor's behalf.
(3)
When a vacancy occurs in the membership for any reason, the replacement shall be
appointed for the unexpired term in the same manner as the original appointment.
(4)
(a)
(i)
Except as provided in Subsection
(4)(a)(ii)
, the council shall meet at least
monthly or more frequently as needed.
(ii)
The council need not meet monthly if the chair, after polling the members,
determines that a majority of the members do not wish to meet.
(b)
The governor or any six members of the council may call a meeting of the council.
(c)
Before calling a meeting, the governor or council members shall solicit items for the
agenda from other members of the council.
(d)
(i)
The council shall require that any entity, other than the commission, that
receives money from the Constitutional Defense Restricted Account provide
financial reports and litigation reports to the council.
(ii)
Nothing in this Subsection
(4)(d)
prohibits the council from closing a meeting
under
Title 52, Chapter 4, Open and Public Meetings Act
, or prohibits the council
from complying with
Title 63G, Chapter 2, Government Records Access and
Management Act
.
(e)
A majority of the voting membership on the council is required for a quorum to
conduct council business. A majority vote of the quorum is required for any action
taken by the council.
(5)
(a)
The Office of the Attorney General shall advise the council.
(b)
The Public Lands Policy Coordinating Office shall provide staff assistance for
meetings of the council.
(6)
(a)
A member of the council who is not a legislator may not receive compensation or
benefits for the member's service, but may receive per diem and travel expenses as
allowed in:
(i)
Section
63A-3-106
;
(ii)
Section
63A-3-107
; and
(iii)
rules made by the Division of Finance according to Sections
63A-3-106
and
63A-3-107
.
(b)
Compensation and expenses of a member of the council who is a legislator are
governed by Section
36-2-2
and Legislative Joint Rules,
Title 5, Legislative
Compensation and Expenses
.
(7)
Money appropriated for or received by the council may be expended by the governor in
consultation with the council.
Section 62. Section
63C-27-201
is amended to read:
63C-27-201
Effective
05/06/26
Repealed
07/01/32
. Cybersecurity Commission
created.
(1)
There is created the Cybersecurity Commission.
(2)
The commission shall be composed of 24 members:
(a)
one member the governor designates to serve as the governor's designee;
(b)
the commissioner of the Department of Public Safety;
(c)
the lieutenant governor, or an election officer, as that term is defined in Section
20A-1-102
, the lieutenant governor designates to serve as the lieutenant governor's
designee;
(d)
the chief information officer of the Division of Technology Services;
(e)
the chief information security officer, as described in Section
63A-16-210
;
(f)
the chairman of the Public Service Commission shall designate a representative with
professional experience in information technology or cybersecurity;
(g)
the executive director of the Utah Department of Transportation shall designate a
representative with professional experience in information technology or
cybersecurity;
(h)
the director of the Division of Finance shall designate a representative with
professional experience in information technology or cybersecurity;
(i)
the executive director of the Department of Health and Human Services shall
designate a representative with professional experience in information technology or
cybersecurity;
(j)
the director of the Division of Indian Affairs shall designate a representative with
professional experience in information technology or cybersecurity;
(k)
the Utah League of Cities and Towns shall designate a representative with
professional experience in information technology or cybersecurity;
(l)
the Utah Association of Counties shall designate a representative with professional
experience in information technology or cybersecurity;
(m)
the attorney general, or the attorney general's designee;
(n)
the commissioner of financial institutions, or the commissioner's designee;
(o)
the executive director of the Department of Environmental Quality shall designate a
representative with professional experience in information technology or
cybersecurity;
(p)
the executive director of the Department of Natural Resources shall designate a
representative with professional experience in information technology or
cybersecurity;
(q)
the highest ranking information technology official, or the official's designee, from
each of:
(i)
the Judicial Council;
(ii)
the Utah Board of Higher Education;
(iii)
the State Board of Education; and
(iv)
the State Tax Commission;
(r)
the governor shall appoint:
(i)
one representative from the Utah National Guard; and
(ii)
one representative from the Governor's Office of Economic
Opportunity
Development
;
(s)
the president of the Senate shall appoint one member of the Senate; and
(t)
the speaker of the House of Representatives shall appoint one member of the House
of Representatives.
(3)
(a)
The governor's designee shall serve as cochair of the commission.
(b)
The commissioner of the Department of Public Safety shall serve as cochair of the
commission.
(4)
(a)
The members described in Subsection
(2)
shall represent urban, rural, and
suburban population areas.
(b)
No fewer than half of the members described in Subsection
(2)
shall have
professional experience in cybersecurity or in information technology.
(5)
In addition to the membership described in Subsection
(2)
, the commission shall seek
information and advice from state and private entities with expertise in critical
infrastructure.
(6)
As necessary to improve information and protect potential vulnerabilities, the
commission shall seek information and advice from federal entities including:
(a)
the Cybersecurity and Infrastructure Security Agency;
(b)
the Federal Energy Regulatory Commission;
(c)
the Federal Bureau of Investigation; and
(d)
the United States Department of Transportation.
(7)
(a)
Except as provided in Subsections
(7)(b)
and
(c)
, a member is appointed for a
term of four years.
(b)
A member shall serve until the member's successor is appointed and qualified.
(c)
Notwithstanding the requirements of Subsection
(7)(a)
, the governor shall, at the
time of appointment or reappointment, adjust the length of terms to ensure that the
terms of commission members are staggered so that approximately half of the
commission members appointed under Subsection
(2)(r)
are appointed every two
years.
(8)
(a)
If a vacancy occurs in the membership of the commission, the member shall be
replaced in the same manner in which the original appointment was made.
(b)
An individual may be appointed to more than one term.
(c)
When a vacancy occurs in the membership for any reason, the replacement shall be
appointed for the unexpired term.
(9)
(a)
A majority of the members of the commission is a quorum.
(b)
The action of a majority of a quorum constitutes an action of the commission.
(10)
The commission shall meet at least two times a year.
Section 63. Section
63G-2-305
is amended to read:
63G-2-305
Effective
05/06/26
. Protected records.
The following records are protected if properly classified by a governmental entity:
(1)
trade secrets as defined in Section
13-24-2
if the person submitting the trade secret has
provided the governmental entity with the information specified in Section
63G-2-309
;
(2)
commercial information or nonindividual financial information obtained from a person
if:
(a)
disclosure of the information could reasonably be expected to result in unfair
competitive injury to the person submitting the information or would impair the
ability of the governmental entity to obtain necessary information in the future;
(b)
the person submitting the information has a greater interest in prohibiting access than
the public in obtaining access; and
(c)
the person submitting the information has provided the governmental entity with the
information specified in Section
63G-2-309
;
(3)
commercial or financial information acquired or prepared by a governmental entity to
the extent that disclosure would lead to financial speculations in currencies, securities, or
commodities that will interfere with a planned transaction by the governmental entity or
cause substantial financial injury to the governmental entity or state economy;
(4)
records, the disclosure of which could cause commercial injury to, or confer a
competitive advantage upon a potential or actual competitor of, a commercial project
entity as defined in Subsection
11-13-103(4)
;
(5)
test questions and answers to be used in future license, certification, registration,
employment, or academic examinations;
(6)
records, the disclosure of which would impair governmental procurement proceedings
or give an unfair advantage to any person proposing to enter into a contract or agreement
with a governmental entity, except, subject to Subsections
(1)
and
(2)
, that this
Subsection
(6)
does not restrict the right of a person to have access to, after the contract
or grant has been awarded and signed by all parties:
(a)
a bid, proposal, application, or other information submitted to or by a governmental
entity in response to:
(i)
an invitation for bids;
(ii)
a request for proposals;
(iii)
a request for quotes;
(iv)
a grant; or
(v)
other similar document; or
(b)
an unsolicited proposal, as defined in Section
63G-6a-712
;
(7)
information submitted to or by a governmental entity in response to a request for
information, except, subject to Subsections
(1)
and
(2)
, that this Subsection
(7)
does not
restrict the right of a person to have access to the information, after:
(a)
a contract directly relating to the subject of the request for information has been
awarded and signed by all parties; or
(b)
(i)
a final determination is made not to enter into a contract that relates to the
subject of the request for information; and
(ii)
at least two years have passed after the day on which the request for information
is issued;
(8)
records that would identify real property or the appraisal or estimated value of real or
personal property, including intellectual property, under consideration for public
acquisition before any rights to the property are acquired unless:
(a)
public interest in obtaining access to the information is greater than or equal to the
governmental entity's need to acquire the property on the best terms possible;
(b)
the information has already been disclosed to persons not employed by or under a
duty of confidentiality to the entity;
(c)
in the case of records that would identify property, potential sellers of the described
property have already learned of the governmental entity's plans to acquire the
property;
(d)
in the case of records that would identify the appraisal or estimated value of
property, the potential sellers have already learned of the governmental entity's
estimated value of the property; or
(e)
the property under consideration for public acquisition is a single family residence
and the governmental entity seeking to acquire the property has initiated negotiations
to acquire the property as required under Section
78B-6-505
;
(9)
records prepared in contemplation of sale, exchange, lease, rental, or other compensated
transaction of real or personal property including intellectual property, which, if
disclosed
prior to
before
completion of the transaction, would reveal the appraisal or
estimated value of the subject property, unless:
(a)
the public interest in access is greater than or equal to the interests in restricting
access, including the governmental entity's interest in maximizing the financial
benefit of the transaction; or
(b)
when prepared by or on behalf of a governmental entity, appraisals or estimates of
the value of the subject property have already been disclosed to persons not
employed by or under a duty of confidentiality to the entity;
(10)
records created or maintained for civil, criminal, or administrative enforcement
purposes or audit purposes, or for discipline, licensing, certification, or registration
purposes, if release of the records:
(a)
reasonably could be expected to interfere with investigations undertaken for
enforcement, discipline, licensing, certification, or registration purposes;
(b)
reasonably could be expected to interfere with audits, disciplinary, or enforcement
proceedings;
(c)
would create a danger of depriving a person of a right to a fair trial or impartial
hearing;
(d)
reasonably could be expected to disclose the identity of a source who is not generally
known outside of government and, in the case of a record compiled in the course of
an investigation, disclose information furnished by a source not generally known
outside of government if disclosure would compromise the source; or
(e)
reasonably could be expected to disclose investigative or audit techniques,
procedures, policies, or orders not generally known outside of government if
disclosure would interfere with enforcement or audit efforts;
(11)
records the disclosure of which would jeopardize the life or safety of an individual;
(12)
records the disclosure of which would jeopardize the security of governmental
property, governmental programs, or governmental recordkeeping systems from
damage, theft, or other appropriation or use contrary to law or public policy;
(13)
records that, if disclosed, would jeopardize the security or safety of a correctional
facility, or records relating to incarceration, treatment, probation, or parole, that would
interfere with the control and supervision of an offender's incarceration, treatment,
probation, or parole;
(14)
records that, if disclosed, would reveal recommendations made to the Board of
Pardons and Parole by an employee of or contractor for the Department of Corrections,
the Board of Pardons and Parole, or the Department of Health and Human Services that
are based on the employee's or contractor's supervision, diagnosis, or treatment of any
person within the board's jurisdiction;
(15)
records and audit workpapers that identify audit, collection, and operational procedures
and methods used by the State Tax Commission, if disclosure would interfere with
audits or collections;
(16)
records of a governmental audit agency relating to an ongoing or planned audit until
the final audit is released;
(17)
records that are subject to the attorney client privilege;
(18)
records prepared for or by an attorney, consultant, surety, indemnitor, insurer,
employee, or agent of a governmental entity for, or in anticipation of, litigation or a
judicial, quasi-judicial, or administrative proceeding;
(19)
(a)
(i)
personal files of a state legislator, including personal correspondence to or
from a member of the Legislature; and
(ii)
notwithstanding Subsection
(19)(a)(i)
, correspondence that gives notice of
legislative action or policy may not be classified as protected under this section;
and
(b)
(i)
an internal communication that is part of the deliberative process in connection
with the preparation of legislation between:
(A)
members of a legislative body;
(B)
a member of a legislative body and a member of the legislative body's staff; or
(C)
members of a legislative body's staff; and
(ii)
notwithstanding Subsection
(19)(b)(i)
, a communication that gives notice of
legislative action or policy may not be classified as protected under this section;
(20)
(a)
records in the custody or control of the Office of Legislative Research and
General Counsel, that, if disclosed, would reveal a particular legislator's
contemplated legislation or contemplated course of action before the legislator has
elected to support the legislation or course of action, or made the legislation or course
of action public; and
(b)
notwithstanding Subsection
(20)(a)
, the form to request legislation submitted to the
Office of Legislative Research and General Counsel is a public document unless a
legislator asks that the records requesting the legislation be maintained as protected
records until such time as the legislator elects to make the legislation or course of
action public;
(21)
a research request from a legislator to a legislative staff member and research findings
prepared in response to the request;
(22)
drafts, unless otherwise classified as public;
(23)
records concerning a governmental entity's strategy about:
(a)
collective bargaining; or
(b)
imminent or pending litigation;
(24)
records of investigations of loss occurrences and analyses of loss occurrences that may
be covered by the Risk Management Fund, the Employers' Reinsurance Fund, the
Uninsured Employers' Fund, or similar divisions in other governmental entities;
(25)
records, other than personnel evaluations, that contain a personal recommendation
concerning an individual if disclosure would constitute a clearly unwarranted invasion
of personal privacy, or disclosure is not in the public interest;
(26)
records that reveal the location of historic, prehistoric, paleontological, or biological
resources that if known would jeopardize the security of those resources or of valuable
historic, scientific, educational, or cultural information;
(27)
records of independent state agencies if the disclosure of the records would conflict
with the fiduciary obligations of the agency;
(28)
records of an institution of higher education defined in Section
53H-1-101
regarding
tenure evaluations, appointments, applications for admissions, retention decisions, and
promotions, which could be properly discussed in a meeting closed in accordance with
Title
52, Chapter 4
, Open and Public Meetings Act, provided that records of the final
decisions about tenure, appointments, retention, promotions, or those students admitted,
may not be classified as protected under this section;
(29)
records of the governor's office, including budget recommendations, legislative
proposals, and policy statements, that if disclosed would reveal the governor's
contemplated policies or contemplated courses of action before the governor has
implemented or rejected those policies or courses of action or made them public;
(30)
records of the Office of the Legislative Fiscal Analyst relating to budget analysis,
revenue estimates, and fiscal notes of proposed legislation before issuance of the final
recommendations in these areas;
(31)
records provided by the United States or by a government entity outside the state that
are given to the governmental entity with a requirement that they be managed as
protected records if the providing entity certifies that the record would not be subject to
public disclosure if retained by it;
(32)
transcripts, minutes, recordings, or reports of the closed portion of a meeting of a
public body except as provided in Section
52-4-206
;
(33)
records that would reveal the contents of settlement negotiations but not including final
settlements or empirical data to the extent that they are not otherwise exempt from
disclosure;
(34)
memoranda prepared by staff and used in the decision-making process by an
administrative law judge, a member of the Board of Pardons and Parole, or a member of
any other body charged by law with performing a quasi-judicial function;
(35)
records that would reveal negotiations regarding assistance or incentives offered by or
requested from a governmental entity for the purpose of encouraging a person to expand
or locate a business in Utah, but only if disclosure would result in actual economic harm
to the person or place the governmental entity at a competitive disadvantage, but this
section may not be used to restrict access to a record evidencing a final contract;
(36)
materials to which access must be limited for purposes of securing or maintaining the
governmental entity's proprietary protection of intellectual property rights including
patents, copyrights, and trade secrets;
(37)
the name of a donor or a prospective donor to a governmental entity, including an
institution of higher education defined in Section
53H-1-101
, and other information
concerning the donation that could reasonably be expected to reveal the identity of the
donor, provided that:
(a)
the donor requests anonymity in writing;
(b)
any terms, conditions, restrictions, or privileges relating to the donation may not be
classified protected by the governmental entity under this Subsection
(37)
; and
(c)
except for an institution of higher education defined in Section
53H-1-101
, the
governmental unit to which the donation is made is primarily engaged in educational,
charitable, or artistic endeavors, and has no regulatory or legislative authority over
the donor, a member of the donor's immediate family, or any entity owned or
controlled by the donor or the donor's immediate family;
(38)
accident reports, except as provided in Sections
41-6a-404
,
41-12a-202
, and
73-18-13
;
(39)
a notification of workers' compensation insurance coverage described in Section
34A-2-205
;
(40)
subject to Subsections
(40)(g)
and
(h)
, the following records of an institution of higher
education defined in Section
53H-1-101
, which have been developed, discovered,
disclosed to, or received by or on behalf of faculty, staff, employees, or students of the
institution:
(a)
unpublished lecture notes;
(b)
unpublished notes, data, and information:
(i)
relating to research; and
(ii)
of:
(A)
the institution of higher education defined in Section
53H-1-101
; or
(B)
a sponsor of sponsored research;
(c)
unpublished manuscripts;
(d)
creative works in process;
(e)
scholarly correspondence;
and
(f)
confidential information contained in research proposals;
(g)
this Subsection
(40)
may not be construed to prohibit disclosure of public
information required

pursuant to
in accordance with
Subsection
53H-14-202(2)(a)

or (b); and
(h)
this Subsection
(40)
may not be construed to affect the ownership of a record;
(41)
(a)
records in the custody or control of the Office of the Legislative Auditor General
that would reveal the name of a particular legislator who requests a legislative audit
prior to the date that audit is completed and made public; and
(b)
notwithstanding Subsection
(41)(a)
, a request for a legislative audit submitted to the
Office of the Legislative Auditor General is a public document unless the legislator
asks that the records in the custody or control of the Office of the Legislative Auditor
General that would reveal the name of a particular legislator who requests a
legislative audit be maintained as protected records until the audit is completed and
made public;
(42)
records that provide detail as to the location of an explosive, including a map or other
document that indicates the location of:
(a)
a production facility; or
(b)
a magazine;
(43)
information contained in the statewide database of the Division of Aging and Adult
Services created by Section
26B-6-210
;
(44)
information contained in the Licensing Information System described in Title
80,
Chapter 2
, Child Welfare Services;
(45)
information regarding National Guard operations or activities in support of the
National Guard's federal mission;
(46)
records provided by any pawn or secondhand business to a law enforcement agency or
to the central database in compliance with Title
13, Chapter 32a
, Pawnshop, Secondhand
Merchandise, and Catalytic Converter Transaction Information Act;
(47)
information regarding food security, risk, and vulnerability assessments performed by
the Department of Agriculture and Food;
(48)
except to the extent that the record is exempt from this chapter
pursuant to
in
accordance with
Section
63G-2-106
, records related to an emergency plan or program, a
copy of which is provided to or prepared or maintained by the Division of Emergency
Management, and the disclosure of which would jeopardize:
(a)
the safety of the general public; or
(b)
the security of:
(i)
governmental property;
(ii)
governmental programs; or
(iii)
the property of a private person who provides the Division of Emergency
Management information;
(49)
records of the Department of Agriculture and Food that provides for the identification,
tracing, or control of livestock diseases, including any program established under Title
4, Chapter 24
, Utah Livestock Brand and Anti-Theft Act, or Title
4, Chapter 31
, Control
of Animal Disease;
(50)
as provided in Section
26B-2-709
:
(a)
information or records held by the Department of Health and Human Services related
to a complaint regarding a provider, program, or facility which the department is
unable to substantiate; and
(b)
information or records related to a complaint received by the Department of Health
and Human Services from an anonymous complainant regarding a provider, program,
or facility;
(51)
unless otherwise classified as public under Section
63G-2-301
and except as provided
under Section
41-1a-116
, an individual's home address, home telephone number, or
personal mobile phone number, if:
(a)
the individual is required to provide the information in order to comply with a law,
ordinance, rule, or order of a government entity; and
(b)
the subject of the record has a reasonable expectation that this information will be
kept confidential due to:
(i)
the nature of the law, ordinance, rule, or order; and
(ii)
the individual complying with the law, ordinance, rule, or order;
(52)
the portion of the following documents that contains a candidate's residential or
mailing address, if the candidate provides to the filing officer another address or phone
number where the candidate may be contacted:
(a)
a declaration of candidacy, a nomination petition, or a certificate of nomination,
described in Section
20A-9-201
,
20A-9-202
,
20A-9-203
,
20A-9-404
,
20A-9-405
,
20A-9-408
,
20A-9-408.5
,
20A-9-502
, or
20A-9-601
;
(b)
an affidavit of impecuniosity, described in Section
20A-9-201
; or
(c)
a notice of intent to gather signatures for candidacy, described in Section
20A-9-408
;
(53)
the name, home address, work addresses, and telephone numbers of an individual that
is engaged in, or that provides goods or services for, medical or scientific research that is:
(a)
conducted within the state system of higher education, as described in Section
53H-1-102
; and
(b)
conducted using animals;
(54)
in accordance with Section
78A-12-203
, any record of the Judicial Performance
Evaluation Commission concerning an individual commissioner's vote, in relation to
whether a judge meets or exceeds minimum performance standards under Subsection
78A-12-203(4)
, and information disclosed under Subsection
78A-12-203(5)(e)
;
(55)
information collected and a report prepared by the Judicial Performance Evaluation
Commission concerning a judge, unless Section
20A-7-702
or Title
78A, Chapter 12
,
Judicial Performance Evaluation Commission Act, requires disclosure of, or makes
public, the information or report;
(56)
records provided or received by the Public Lands Policy Coordinating Office in
furtherance of any contract or other agreement made in accordance with Section
63L-11-202
;
(57)
information requested by and provided to the 911 Division under Section
63H-7a-302
;
(58)
in accordance with Section
73-10-33
:
(a)
a management plan for a water conveyance facility in the possession of the Division
of Water Resources or the Board of Water Resources; or
(b)
an outline of an emergency response plan in possession of the state or a county or
municipality;
(59)
the following records in the custody or control of the Office of Inspector General of
Medicaid Services, created in Section
63A-13-201
:
(a)
records that would disclose information relating to allegations of personal
misconduct, gross mismanagement, or illegal activity of a person if the information
or allegation cannot be corroborated by the Office of Inspector General of Medicaid
Services through other documents or evidence, and the records relating to the
allegation are not relied upon by the Office of Inspector General of Medicaid
Services in preparing a final investigation report or final audit report;
(b)
records and audit workpapers to the extent they would disclose the identity of a
person who, during the course of an investigation or audit, communicated the
existence of any Medicaid fraud, waste, or abuse, or a violation or suspected
violation of a law, rule, or regulation adopted under the laws of this state, a political
subdivision of the state, or any recognized entity of the United States, if the
information was disclosed on the condition that the identity of the person be
protected;
(c)
before the time that an investigation or audit is completed and the final investigation
or final audit report is released, records or drafts circulated to a person who is not an
employee or head of a governmental entity for the person's response or information;
(d)
records that would disclose an outline or part of any investigation, audit survey plan,
or audit program; or
(e)
requests for an investigation or audit, if disclosure would risk circumvention of an
investigation or audit;
(60)
records that reveal methods used by the Office of Inspector General of Medicaid
Services, the fraud unit, or the Department of Health and Human Services, to discover
Medicaid fraud, waste, or abuse;
(61)
information provided to the Department of Health and Human Services or the Division
of Professional Licensing under Subsections
58-67-304(3)
and
(4)
and Subsections
58-68-304(3)
and
(4)
;
(62)
a record described in Section
63G-12-210
;
(63)
captured plate data that is obtained through an automatic license plate reader system
used by a governmental entity as authorized in Section
41-6a-2003
;
(64)
an audio or video recording created by a body-worn camera, as that term is defined in
Section
77-7a-103
, that records sound or images inside a hospital or health care facility
as those terms are defined in Section
78B-3-403
, inside a clinic of a health care provider,
as that term is defined in Section
78B-3-403
, or inside a human service program as that
term is defined in Section
26B-2-101
, except for recordings that:
(a)
depict the commission of an alleged crime;
(b)
record any encounter between a law enforcement officer and a person that results in
death or bodily injury, or includes an instance when an officer fires a weapon;
(c)
record any encounter that is the subject of a complaint or a legal proceeding against a
law enforcement officer or law enforcement agency;
(d)
contain an officer involved critical incident as defined in Subsection
76-2-408(1)(f)
;
or
(e)
have been requested for reclassification as a public record by a subject or authorized
agent of a subject featured in the recording;
(65)
a record pertaining to the search process for a president of an institution of higher
education described in Section
53H-3-302
;
(66)
an audio recording that is:
(a)
produced by an audio recording device that is used in conjunction with a device or
piece of equipment designed or intended for resuscitating an individual or for treating
an individual with a life-threatening condition;
(b)
produced during an emergency event when an individual employed to provide law
enforcement, fire protection, paramedic, emergency medical, or other first responder
service:
(i)
is responding to an individual needing resuscitation or with a life-threatening
condition; and
(ii)
uses a device or piece of equipment designed or intended for resuscitating an
individual or for treating an individual with a life-threatening condition; and
(c)
intended and used for purposes of training emergency responders how to improve
their response to an emergency situation;
(67)
records submitted by or prepared in relation to an applicant seeking a recommendation
by the Research and General Counsel Subcommittee, the Budget Subcommittee, or the
Legislative Audit Subcommittee, established under Section
36-12-8
, for an employment
position with the Legislature;
(68)
work papers as defined in Section
31A-2-204
;
(69)
a record made available to Adult Protective Services or a law enforcement agency
under Section
61-1-206
;
(70)
a record submitted to the Insurance Department in accordance with Section
31A-37-201
;
(71)
a record described in Section
31A-37-503
;
(72)
any record created by the Division of Professional Licensing as a result of Subsection
58-37f-304(5)
or
58-37f-702(2)(a)(ii)
;
(73)
a record described in Section
72-16-306
that relates to the reporting of an injury
involving an amusement ride;
(74)
except as provided in Subsection
63G-2-305.5(1)
, the signature of an individual on a
political petition, or on a request to withdraw a signature from a political petition,
including a petition or request described in the following titles:
(a)
Title
10, Utah Municipal Code
;
(b)
Title
17, Counties
;
(c)
Title
17B, Limited Purpose Local Government Entities - Special Districts
;
(d)
Title
17D, Limited Purpose Local Government Entities - Other Entities
; and
(e)
Title
20A, Election Code
;
(75)
except as provided in Subsection
63G-2-305.5(2)
, the signature of an individual in a
voter registration record;
(76)
except as provided in Subsection
63G-2-305.5(3)
, any signature, other than a signature
described in Subsection
(74)
or
(75)
, in the custody of the lieutenant governor or a local
political subdivision collected or held under, or in relation to, Title
20A, Election Code
;
(77)
a Form I-918 Supplement B certification as described in Title
77, Chapter 38, Part 5
,
Victims Guidelines for Prosecutors Act;
(78)
a record submitted to the Insurance Department under Section
31A-48-103
;
(79)
personal information, as defined in Section
63G-26-102
, to the extent disclosure is
prohibited under Section
63G-26-103
;
(80)
an image taken of an individual during the process of booking the individual into jail,
unless:
(a)
the individual is convicted of a criminal offense based upon the conduct for which
the individual was incarcerated at the time the image was taken;
(b)
a law enforcement agency releases or disseminates the image:
(i)
after determining that the individual is a fugitive or an imminent threat to an
individual or to public safety and releasing or disseminating the image will assist
in apprehending the individual or reducing or eliminating the threat; or
(ii)
to a potential witness or other individual with direct knowledge of events relevant
to a criminal investigation or criminal proceeding for the purpose of identifying or
locating an individual in connection with the criminal investigation or criminal
proceeding;
(c)
a judge orders the release or dissemination of the image based on a finding that the
release or dissemination is in furtherance of a legitimate law enforcement interest; or
(d)
the image is displayed to a person who is permitted to view the image under Section
17-72-802
;
(81)
a record:
(a)
concerning an interstate claim to the use of waters in the Colorado River system;
(b)
relating to a judicial proceeding, administrative proceeding, or negotiation with a
representative from another state or the federal government as provided in Section
63M-14-205
; and
(c)
the disclosure of which would:
(i)
reveal a legal strategy relating to the state's claim to the use of the water in the
Colorado River system;
(ii)
harm the ability of the Colorado River Authority of Utah or river commissioner to
negotiate the best terms and conditions regarding the use of water in the Colorado
River system; or
(iii)
give an advantage to another state or to the federal government in negotiations
regarding the use of water in the Colorado River system;
(82)
any part of an application described in Section
63N-16-201
that the Governor's Office
of Economic
Opportunity
Development
determines is nonpublic, confidential
information that if disclosed would result in actual economic harm to the applicant, but
this Subsection
(82)
may not be used to restrict access to a record evidencing a final
contract or approval decision;
(83)
the following records of a drinking water or wastewater facility:
(a)
an engineering or architectural drawing of the drinking water or wastewater facility;
and
(b)
except as provided in Section
63G-2-106
, a record detailing tools or processes the
drinking water or wastewater facility uses to secure, or prohibit access to, the records
described in Subsection
(83)(a)
;
(84)
a statement that an employee of a governmental entity provides to the governmental
entity as part of the governmental entity's personnel or administrative investigation into
potential misconduct involving the employee if the governmental entity:
(a)
requires the statement under threat of employment disciplinary action, including
possible termination of employment, for the employee's refusal to provide the
statement; and
(b)
provides the employee assurance that the statement cannot be used against the
employee in any criminal proceeding;
(85)
any part of an application for a Utah Fits All Scholarship account described in Section
53F-6-402
or other information identifying a scholarship student as defined in Section
53F-6-401
;
(86)
a record:
(a)
concerning a claim to the use of waters in the Great Salt Lake;
(b)
relating to a judicial proceeding, administrative proceeding, or negotiation with a
person concerning the claim, including a representative from another state or the
federal government; and
(c)
the disclosure of which would:
(i)
reveal a legal strategy relating to the state's claim to the use of the water in the
Great Salt Lake;
(ii)
harm the ability of the Great Salt Lake commissioner to negotiate the best terms
and conditions regarding the use of water in the Great Salt Lake; or
(iii)
give an advantage to another person including another state or to the federal
government in negotiations regarding the use of water in the Great Salt Lake;
(87)
a consumer complaint described in Section
13-2-11
, unless the consumer complaint is
reclassified as public as described in Subsection
13-2-11(4)
;
(88)
a record of the Utah water agent, appointed under Section
73-10g-702
:
(a)
concerning a claim to the use of waters;
(b)
relating to a judicial proceeding, administrative proceeding, or negotiation with a
representative from another state, a tribe, the federal government, or other
government entity as provided in
Title
73, Ch
apter
10g, Part 7, Utah Water Agent;
and
(c)
the disclosure of which would:
(i)
reveal a legal strategy relating to the state's claim to the use of the water;
(ii)
harm the ability of the Utah water agent to negotiate the best terms and conditions
regarding the use of water; or
(iii)
give an advantage to another state, a tribe, the federal government, or other
government entity in negotiations regarding the use of water; and
(89)
a record created or maintained for an investigation of the Prosecutor Conduct
Commission, created in Section
63M-7-1102
, that contains any personal identifying
information of a prosecuting attorney, including:
(a)
a complaint, or a document that is submitted or created for a complaint, received by
the Prosecutor Conduct Commission; or
(b)
a finding by the Prosecutor Conduct Commission.
Section 64. Section
63G-4-102
is amended to read:
63G-4-102
Effective
05/06/26
. Scope and applicability of chapter.
(1)
Except as set forth in Subsection
(2)
, and except as otherwise provided by a statute
superseding provisions of this chapter by explicit reference to this chapter, the
provisions of this chapter apply to every agency of the state and govern:
(a)
state agency action that determines the legal rights, duties, privileges, immunities, or
other legal interests of an identifiable person, including agency action to grant, deny,
revoke, suspend, modify, annul, withdraw, or amend an authority, right, or license;
and
(b)
judicial review of the action.
(2)
This chapter does not govern:
(a)
the procedure for making agency rules, or judicial review of the procedure or rules;
(b)
the issuance of a notice of a deficiency in the payment of a tax, the decision to waive
a penalty or interest on taxes, the imposition of and penalty or interest on taxes, or the
issuance of a tax assessment, except that this chapter governs an agency action
commenced by a taxpayer or by another person authorized by law to contest the
validity or correctness of the action;
(c)
state agency action relating to extradition, to the granting of a pardon or parole, a
commutation or termination of a sentence, or to the rescission, termination, or
revocation of parole or probation, to the discipline of, resolution of a grievance of,
supervision of, confinement of, or the treatment of an inmate or resident of a
correctional facility, the Utah State Hospital, the Utah State Developmental Center,
or a person in the custody or jurisdiction of the Office of Substance Use and Mental
Health, or a person on probation or parole, or judicial review of the action;
(d)
state agency action to evaluate, discipline, employ, transfer, reassign, or promote a
student or teacher in a school or educational institution, or judicial review of the
action;
(e)
an application for employment and internal personnel action within an agency
concerning its own employees, or judicial review of the action;
(f)
the issuance of a citation or assessment under Title 34A, Chapter 6, Utah
Occupational Safety and Health Act, and Title 58, Occupations and Professions,
except that this chapter governs an agency action commenced by the employer,
licensee, or other person authorized by law to contest the validity or correctness of
the citation or assessment;
(g)
state agency action relating to management of state funds, the management and
disposal of school and institutional trust land assets, and contracts for the purchase or
sale of products, real property, supplies, goods, or services by or for the state, or by
or for an agency of the state, except as provided in those contracts, or judicial review
of the action;
(h)
state agency action under Title 7, Chapter 1, Part 3, Powers and Duties of
Commissioner of Financial Institutions, Title 7, Chapter 2, Possession of Depository
Institution by Commissioner, Title 7, Chapter 19, Acquisition of Failing Depository
Institutions or Holding Companies, and Chapter 7, Governmental Immunity Act of
Utah, or judicial review of the action;
(i)
the initial determination of a person's eligibility for unemployment benefits, the initial
determination of a person's eligibility for benefits under Title 34A, Chapter 2,
Workers' Compensation Act, and Title 34A, Chapter 3, Utah Occupational Disease
Act, or the initial determination of a person's unemployment tax liability;
(j)
state agency action relating to the distribution or award of a monetary grant to or
between governmental units, or for research, development, or the arts, or judicial
review of the action;
(k)
the issuance of a notice of violation or order under Title 19, Chapter 2, Air
Conservation Act, Title 19, Chapter 3, Radiation Control Act, Title 19, Chapter 4,
Safe Drinking Water Act, Title 19, Chapter 5, Water Quality Act, Title 19, Chapter 6,
Part 1, Solid and Hazardous Waste Act, Title 19, Chapter 6, Part 4, Petroleum
Storage Tank Act, Title 19, Chapter 6, Part 7, Used Oil Management Act, or Title 19,
Chapter 6, Part 10, Mercury Switch Removal Act, except that this chapter governs an
agency action commenced by a person authorized by law to contest the validity or
correctness of the notice or order;
(l)
state agency action, to the extent required by federal statute or regulation, to be
conducted according to federal procedures;
(m)
the initial determination of a person's eligibility for government or public assistance
benefits;
(n)
state agency action relating to wildlife licenses, permits, tags, and certificates of
registration;
(o)
a license for use of state recreational facilities;
(p)
state agency action under Chapter 2, Government Records Access and Management
Act, except as provided in Section
63G-2-603
;
(q)
state agency action relating to the collection of water commissioner fees and
delinquency penalties, or judicial review of the action;
(r)
state agency action relating to the installation, maintenance, and repair of headgates,
caps, values, or other water controlling works and weirs, flumes, meters, or other
water measuring devices, or judicial review of the action;
(s)
the issuance and enforcement of an initial order under Section
73-2-25
;
(t)
(i)
a hearing conducted by the Division of Securities under Section
61-1-11.1
; and
(ii)
an action taken by the Division of Securities under a hearing conducted under
Section
61-1-11.1
, including a determination regarding the fairness of an issuance
or exchange of securities described in Subsection
61-1-11.1(1)
;
(u)
state agency action relating to water well driller licenses, water well drilling permits,
water well driller registration, or water well drilling construction standards, or
judicial review of the action;
(v)
the issuance of a determination and order under Title 34A, Chapter 5, Utah
Antidiscrimination Act;
(w)
state environmental studies and related decisions by the Department of
Transportation approving state or locally funded projects, or judicial review of the
action;
(x)
the suspension of operations under Subsection
32B-1-304(3)
;
(y)
the issuance of a determination of violation by the Governor's Office of Economic
Opportunity
Development
under Section
11-41-104
; or
(z)
a challenge to an aspect of a distribution management plan under Section
73-33-202
.
(3)
This chapter does not affect a legal remedy otherwise available to:
(a)
compel an agency to take action; or
(b)
challenge an agency's rule.
(4)
This chapter does not preclude an agency, prior to the beginning of an adjudicative
proceeding, or the presiding officer during an adjudicative proceeding from:
(a)
requesting or ordering a conference with parties and interested persons to:
(i)
encourage settlement;
(ii)
clarify the issues;
(iii)
simplify the evidence;
(iv)
facilitate discovery; or
(v)
expedite the proceeding; or
(b)
granting a timely motion to dismiss or for summary judgment if the requirements of
Rule 12(b) or Rule 56 of the Utah Rules of Civil Procedure are met by the moving
party, except to the extent that the requirements of those rules are modified by this
chapter.
(5)
(a)
A declaratory proceeding authorized by Section
63G-4-503
is not governed by
this chapter, except as explicitly provided in that section.
(b)
Judicial review of a declaratory proceeding authorized by Section
63G-4-503
is
governed by this chapter.
(6)
This chapter does not preclude an agency from enacting a rule affecting or governing an
adjudicative proceeding or from following the rule, if the rule is enacted according to the
procedures outlined in Chapter 3, Utah Administrative Rulemaking Act, and if the rule
conforms to the requirements of this chapter.
(7)
(a)
If the attorney general issues a written determination that a provision of this
chapter would result in the denial of funds or services to an agency of the state from
the federal government, the applicability of the provision to that agency shall be
suspended to the extent necessary to prevent the denial.
(b)
The attorney general shall report the suspension to the Legislature at its next session.
(8)
Nothing in this chapter may be interpreted to provide an independent basis for
jurisdiction to review final agency action.
(9)
Nothing in this chapter may be interpreted to restrict a presiding officer, for good cause
shown, from lengthening or shortening a time period prescribed in this chapter, except
the time period established for judicial review.
(10)
Notwithstanding any other provision of this section, this chapter does not apply to a
special adjudicative proceeding, as defined in Section
19-1-301.5
, except to the extent
expressly provided in Section
19-1-301.5
.
(11)
Subsection
(2)(w)
, regarding action taken based on state environmental studies and
policies of the Department of Transportation, applies to any claim for which a court of
competent jurisdiction has not issued a final unappealable judgment or order before May
14, 2019.
Section 65. Section
63G-6a-804
is amended to read:
63G-6a-804
Effective
05/06/26
. Purchase of prison industry goods.
(1)
As used in this section:
(a)
"Applicable procurement unit" means a procurement unit that is not:
(i)
a political subdivision of the state;
(ii)
the Utah Schools for the Deaf and the Blind;
or
(iii)
the Utah Office of Tourism
.
; or
(iv)
the Governor's Office of Economic Development.
(b)
"Correctional industries division" means the Division of Correctional Industries,
created in Section
64-13a-4
.
(c)
"Correctional industries director" means the director of the correctional industries
division, appointed under Section
64-13a-4
.
(2)
(a)
An applicable procurement unit shall purchase goods and services produced by
the correctional industries division as provided in this section.
(b)
A procurement unit that is not an applicable procurement unit may, and is
encouraged to, purchase goods and services under this section.
(c)
A procurement unit is not required to use a standard procurement process to purchase
goods or services under this section.
(3)
On or before July 1 of each year, the correctional industries director shall:
(a)
publish and distribute to all procurement units and other interested public entities a
catalog of goods and services produced by the correctional industries division,
including a description and price of each item offered for sale; and
(b)
update and revise the catalog described in Subsection
(3)(a)
during the year as the
correctional industries director considers necessary.
(4)
(a)
An applicable procurement unit may not purchase any goods or services provided
by the correctional industries division from any other source unless the correctional
industries director and the procurement official or, in the case of institutions of higher
education, the institutional procurement officer, determine in writing that purchase
from the correctional industries division is not feasible due to one of the following
circumstances:
(i)
the good or service offered by the correctional industries division does not meet
the reasonable requirements of the procurement unit;
(ii)
the good or service cannot be supplied within a reasonable time by the
correctional industries division; or
(iii)
the cost of the good or service, including basic price, transportation costs, and
other expenses of acquisition, is not competitive with the cost of procuring the
item from another source.
(b)
In cases of disagreement under Subsection
(4)(a)
:
(i)
the decision may be appealed to a board consisting of:
(A)
the director of the Department of Corrections;
(B)
the director of Administrative Services; and
(C)
a neutral third party agreed upon by the other two members of the board;
(ii)
in the case of an institution of higher education of the state, the president of the
institution, or the president's designee, shall make the final decision; or
(iii)
in the case of any of the following entities, a person designated by the
rulemaking authority shall make the final decision:
(A)
a legislative procurement unit;
(B)
a judicial procurement unit; or
(C)
a public transit district.
Section 66. Section
63G-21-102
is amended to read:
63G-21-102
Effective
05/06/26
Repealed
07/01/28
. Definitions.
As used in this chapter:
(1)
"Designated agency" means:
(a)
the Governor's Office of Economic
Opportunity
Development
;
(b)
the Division of Wildlife Resources;
(c)
the Department of Public Safety;
(d)
the Division of Technology Services; or
(e)
the Department of Workforce Services.
(2)
(a)
"State service" means a service or benefit regularly provided to the public by a
designated agency.
(b)
"State service" includes:
(i)
for the Governor's Office of Economic
Opportunity
Development
or the Division
of Technology Services, public high-speed
Internet
internet
access;
(ii)
for the Division of Wildlife Resources, fishing, hunting, and trapping licenses;
(iii)
for the Department of Public Safety, fingerprinting, an online driver license
renewal, online appointment scheduling, an online motor vehicle record request,
and an online change of address with the Driver License Division; and
(iv)
for the Department of Workforce Services, online job searches, verification of
submission for benefits administered by the Department of Workforce Services,
online unemployment applications, online food stamp applications, and online
appointment scheduling.
(3)
"USPS" means the United States Postal Service.
Section 67. Section
63G-21-201
is amended to read:
63G-21-201
Effective
05/06/26
Repealed
07/01/28
. Limited authorization to
provide state services at post office locations.
(1)
If allowed by federal law, a designated agency may negotiate and enter into an
agreement with USPS that allows USPS to provide one or more state services at one or
more post office locations within the state.
(2)
The designated agency shall ensure that the agreement described in Subsection
(1)

includes:
(a)
the term of the agreement, which may not extend beyond July 1, 2028;
(b)
provisions to ensure the security of state data and resources;
(c)
provisions to provide training to USPS employees on how to provide each state
service in the agreement;
(d)
except as provided in Subsection
(2)(e)
, provisions authorizing compensation to
USPS for at least 100% of attributable costs of all property and services that USPS
provides under the agreement; and
(e)
if the agreement is between USPS and the Division of Wildlife Resources to sell
fishing, hunting, or trapping licenses, provisions requiring compliance with Sections
23A-4-501
and
23A-4-502
regarding wildlife license agents, including remuneration
for services rendered.
(3)
After one or more designated agencies enter into an agreement described in Subsection
(1)
, the Governor's Office of Economic
Opportunity
Development created in Section
63N-1a-301
shall create a marketing campaign to advertise and promote the availability
of state services at each selected USPS location.
Section 68. Section
63H-1-801
is amended to read:
63H-1-801
Effective
05/06/26
. Dissolution of authority -- Restrictions -- Filing
copy of ordinance -- Authority records -- Dissolution expenses.
(1)
The authority may not be dissolved unless the authority has no outstanding bonded
indebtedness, other unpaid loans, indebtedness, or advances, and no legally binding
contractual obligations with persons or entities other than the state.
(2)
Upon the dissolution of the authority:
(a)
the Governor's Office of Economic
Opportunity
Development
shall publish a notice
of dissolution:
(i)
in a newspaper of general circulation in the county in which the dissolved
authority is located; and
(ii)
as required in Section
45-1-101
; and
(b)
all title to property owned by the authority vests in the state.
(3)
The books, documents, records, papers, and seal of each dissolved authority shall be
deposited for safekeeping and reference with the state auditor.
(4)
The authority shall pay all expenses of the deactivation and dissolution.
Section 69. Section
63J-1-602.2
is amended to read:
63J-1-602.2
Effective
05/06/26
Partially Repealed
07/01/29
. List of nonlapsing
appropriations to programs.
Appropriations made to the following programs are nonlapsing:
(1)
The Legislature and the Legislature's committees.
(2)
The State Board of Education, including all appropriations to agencies, line items, and
programs under the jurisdiction of the State Board of Education, in accordance with
Section
53F-9-103
.
(3)
The Rangeland Improvement Act created in Section
4-20-101
.
(4)
The Percent-for-Art Program created in Section
9-6-404
.
(5)
The LeRay McAllister Working Farm and Ranch Fund Program created in Title
4,
Chapter 46, Part 3
, LeRay McAllister Working Farm and Ranch Fund.
(6)
The Utah Lake Authority created in Section
11-65-201
.
(7)
Dedicated credits accrued to the Utah Marriage Commission as provided under
Subsection
17-66-303(2)(d)(ii)
.
(8)
The Wildlife Land and Water Acquisition Program created in Section
23A-6-205
.
(9)
Sanctions collected as dedicated credits from Medicaid providers under Subsection
26B-3-108(7)
.
(10)
The primary care grant program created in Section
26B-4-310
.
(11)
The Opiate Overdose Outreach Pilot Program created in Section
26B-4-512
.
(12)
The Utah Health Care Workforce Financial Assistance Program created in Section
26B-4-702
.
(13)
The Rural Physician Loan Repayment Program created in Section
26B-4-703
.
(14)
The Utah Medical Education Council for the:
(a)
administration of the Utah Medical Education Program created in Section
26B-4-707
;
(b)
provision of medical residency grants described in Section
26B-4-711
; and
(c)
provision of the forensic psychiatric fellowship grant described in Section
26B-4-712
.
(15)
The Division of Services for People with Disabilities, as provided in Section
26B-6-402
.
(16)
The Communication Habits to reduce Adolescent Threats (CHAT) Pilot Program
created in Section
26B-7-122
.
(17)
Funds that the Department of Alcoholic Beverage Services retains in accordance with
Subsection
32B-2-301(8)(a)
or
(b)
.
(18)
The General Assistance program administered by the Department of Workforce
Services, as provided in Section
35A-3-401
.
(19)
The Utah National Guard, created in Title
39A, National Guard and Militia Act
.
(20)
The Search and Rescue Financial Assistance Program, as provided in Section
53-2a-1102
.
(21)
The Emergency Medical Services Grant Program, as provided in Section
53-2d-207
.
(22)
The Motorcycle Rider Education Program, as provided in Section
53-3-905
.
(23)
The Utah Board of Higher Education for teacher preparation programs, as provided in
Section
53H-5-402
.
(24)
Innovation grants under Section
53G-10-608
, except as provided in Subsection
53G-10-608(3)
.
(25)
The Division of Fleet Operations for the purpose of upgrading underground storage
tanks under Section
63A-9-401
.
(26)
The Division of Technology Services for technology innovation as provided under
Section
63A-16-903
.
(27)
The State Capitol Preservation Board created by Section
63O-2-201
.
(28)
The Office of Administrative Rules for publishing, as provided in Section
63G-3-402
.
(29)
The Colorado River Authority of Utah, created in Title
63M, Chapter 14
, Colorado
River Authority of Utah Act.
(30)
The Governor's Office of Economic
Opportunity
Development
to fund the Enterprise
Zone Act, as provided in Title
63N, Chapter 2, Part 2
, Enterprise Zone Act.
(31)
The Governor's Office of Economic
Opportunity's
Development's
Rural Employment
Expansion Program, as described in Title
63N, Chapter 4, Part 4
, Rural Employment
Expansion Program.
(32)
County correctional facility contracting program for state inmates as described in
Section
64-13e-103
.
(33)
County correctional facility reimbursement program for state probationary inmates and
state parole inmates as described in Section
64-13e-104
.
(34)
Programs for the Jordan River Recreation Area as described in Section
65A-2-8
.
(35)
The Division of Human Resource Management user training program, as provided in
Section
63A-17-106
.
(36)
A public safety answering point's emergency telecommunications service fund, as
provided in Section
69-2-301
.
(37)
The Traffic Noise Abatement Program created in Section
72-6-112
.
(38)
The money appropriated from the Navajo Water Rights Negotiation Account to the
Division of Water Rights, created in Section
73-2-1.1
, for purposes of participating in a
settlement of federal reserved water right claims.
(39)
The Judicial Council for compensation for special prosecutors, as provided in Section
77-10a-19
.
(40)
A state rehabilitative employment program, as provided in Section
78A-6-210
.
(41)
The Utah Geological Survey, as provided in Section
79-3-401
.
(42)
The Bonneville Shoreline Trail Program created under Section
79-5-503
.
(43)
Adoption document access as provided in Sections
81-13-103
,
81-13-504
, and
81-13-505
.
(44)
Indigent defense as provided in Title
78B, Chapter 22, Part 4
, Utah Indigent Defense
Commission.
(45)
The program established by the Division of Facilities Construction and Management
under Section
63A-5b-703
under which state agencies receive an appropriation and pay
lease payments for the use and occupancy of buildings owned by the Division of
Facilities Construction and Management.
(46)
The State Tax Commission for reimbursing counties for deferrals in accordance with
Section
59-2-1802.5
.
(47)
The Veterinarian Education Loan Repayment Program created in Section
4-2-902
.
Section 70. Section
63L-2-301
is amended to read:
63L-2-301
Effective
05/06/26
. Promoting or lobbying for a federal designation
within the state.
(1)
As used in this section:
(a)
"Federal designation" means the designation of a:
(i)
national monument;
(ii)
national conservation area;
(iii)
wilderness area or wilderness study area;
(iv)
area of critical environmental concern;
(v)
research natural area; or
(vi)
national recreation area.
(b)
(i)
"Governmental entity" means:
(A)
a state-funded institution of higher education or public education;
(B)
a political subdivision of the state;
(C)
an office, agency, board, bureau, committee, department, advisory board, or
commission that the government funds or establishes to carry out the public's
business, regardless of whether the office, agency board, bureau, committee,
department, advisory board, or commission is composed entirely of public
officials or employees;
(D)
an interlocal entity as defined in Section
11-13-103
or a joint or cooperative
undertaking as defined in Section
11-13-103
;
(E)
a governmental nonprofit corporation as defined in Section
11-13a-102
; or
(F)
an association as defined in Section
53G-7-1101
.
(ii)
"Governmental entity" does not mean:
(A)
the School and Institutional Trust Lands Administration created in Section
53C-1-201
;
(B)
the School and Institutional Trust Lands Board of Trustees created in Section
53C-1-202
;
(C)
the Office of the Governor;
(D)
the Governor's Office of Planning and Budget created in Section
63J-4-201
;
(E)
the Public Lands Policy Coordinating Office created in Section
63L-11-201
;
(F)
the Office of Energy Development created in Section
79-6-401
; or
(G)
the Governor's Office of Economic
Opportunity
Development
created in
Section
63N-1a-301
.
(2)
(a)
A governmental entity, or a person a governmental entity employs and designates
as a representative, may investigate the possibility of a federal designation within the
state.
(b)
A governmental entity that intends to advocate for a federal designation within the
state shall:
(i)
notify the chairs of the following committees before the introduction of federal
legislation:
(A)
the Natural Resources, Agriculture, and Environment Interim Committee, if
constituted, and the Federalism Commission; or
(B)
if the notice is given during a General Session, the House and Senate Natural
Resources, Agriculture, and Environment Standing Committees; and
(ii)
upon request of the chairs, meet with the relevant committee to review the
proposal.
(3)
This section does not apply to a political subdivision supporting a federal designation if
the federal designation:
(a)
applies to 5,000 acres or less; and
(b)
has an economical or historical benefit to the political subdivision.
Section 71. Section
63L-11-402
is amended to read:
63L-11-402
Effective
05/06/26
Repealed
07/01/27
. Membership -- Terms --
Chair -- Expenses.
(1)
The Resource Development Coordinating Committee consists of the following 26
members:
(a)
the state science advisor;
(b)
a representative from the Department of Agriculture and Food appointed by the
commissioner of the Department of Agriculture and Food;
(c)
a representative from the Department of Cultural and Community Engagement
appointed by the executive director of the Department of Cultural and Community
Engagement;
(d)
a representative from the Department of Environmental Quality appointed by the
executive director of the Department of Environmental Quality;
(e)
a representative from the Department of Natural Resources appointed by the
executive director of the Department of Natural Resources;
(f)
a representative from the Department of Transportation appointed by the executive
director of the Department of Transportation;
(g)
a representative from the Governor's Office of Economic
Opportunity
Development

appointed by the
executive
director of the Governor's Office of Economic
Opportunity
Development
;
(h)
a representative from the Housing and Community Development Division appointed
by the director of the Housing and Community Development Division;
(i)
a representative from the Utah Historical Society appointed by the director of the
Utah Historical Society;
(j)
a representative from the Division of Air Quality appointed by the director of the
Division of Air Quality;
(k)
a representative from the Division of Drinking Water appointed by the director of the
Division of Drinking Water;
(l)
a representative from the Division of Environmental Response and Remediation
appointed by the director of the Division of Environmental Response and
Remediation;
(m)
a representative from the Division of Waste Management and Radiation Control
appointed by the director of the Division of Waste Management and Radiation
Control;
(n)
a representative from the Division of Water Quality appointed by the director of the
Division of Water Quality;
(o)
a representative from the Division of Oil, Gas, and Mining appointed by the director
of the Division of Oil, Gas, and Mining;
(p)
a representative from the Division of
State
Parks appointed by the director of the
Division of
State
Parks;
(q)
a representative from the Division of Outdoor Recreation appointed by the director
of the Division of Outdoor Recreation;
(r)
a representative from the Division of Forestry, Fire, and State Lands appointed by the
director of the Division of Forestry, Fire, and State Lands;
(s)
a representative from the Utah Geological Survey appointed by the director of the
Utah Geological Survey;
(t)
a representative from the Division of Water Resources appointed by the director of
the Division of Water Resources;
(u)
a representative from the Division of Water Rights appointed by the director of the
Division of Water Rights;
(v)
a representative from the Division of Wildlife Resources appointed by the director of
the Division of Wildlife Resources;
(w)
a representative from the School and Institutional Trust Lands Administration
appointed by the director of the School and Institutional Trust Lands Administration;
(x)
a representative from the Division of Facilities Construction and Management
appointed by the director of the Division of Facilities Construction and Management;
(y)
a representative from the Division of Emergency Management appointed by the
director of the Division of Emergency Management; and
(z)
a representative from the Division of Conservation, created under Section
4-46-401
,
appointed by the director of the Division of Conservation.
(2)
(a)
As particular issues require, the coordinating committee may, by majority vote of
the members present, appoint additional temporary members to serve as ex officio
voting members.
(b)
Those ex officio members may discuss and vote on the issue or issues for which they
were appointed.
(3)
A chair shall be selected by a vote of 14 committee members with the concurrence of
the advisor.
(4)
A member may not receive compensation or benefits for the member's service, but may
receive per diem and travel expenses in accordance with:
(a)
Sections
63A-3-106
and
63A-3-107
; and
(b)
rules made by the Division of Finance pursuant to Sections
63A-3-106
and
63A-3-107
.
Section 72. Section
63M-5-306
is amended to read:
63M-5-306
Effective
05/06/26
. Financial impact statement -- Alleviation plan --
Filing required -- Contents -- Payments credited against tax -- Provisions neither
exclusive nor mandatory.
(1)
(a)
A developer desiring to prepay ad valorem property taxes under Section
63M-5-201
shall first prepare and file with the Governor's Office of Economic
Opportunity
Development
and all units of local government likely to be affected with
a significant financial impact due to a natural resource or industrial facility a financial
impact statement together with a plan for alleviating these impacts.
(b)
The impact statement and the alleviation plan shall be prepared in cooperation with
and after consultation with the Governor's Office of Economic
Opportunity
Development
and the affected units of local government.
(c)
The financial impact statement shall assess the projected financial impact on state
agencies and units of local government, including the impact on transportation
systems, culinary water systems, waste treatment facilities, public safety, schools,
public health, housing, planning and zoning, and general government administration.
(d)
The alleviation plan shall set out proposals for alleviating the impact and may
include payments to local units of government or direct expenditures by the
developer to alleviate the impact.
(e)
The impact statement and the alleviation plan may be amended by the developer in
cooperation with and after consultation with the Governor's Office of Economic
Opportunity and those units of local government affected by the amendment.
(2)
At least 90 days prior to commencement of construction of an industrial facility or
natural resources facility by a major developer, an impact statement and alleviation plan
as described in Subsection
(1)
shall be filed by the major developer
regardless of
whether
or not
the major developer desires to prepay ad valorem property taxes.
(3)
(a)
Upon the filing of the financial impact statement and alleviation plan, a developer
may apply to the governing body of the affected unit of local government for
authorization to prepay a portion of the anticipated ad valorem property taxes to be
expended consistent with the alleviation plan.
(b)
This authorization may provide that only a portion of the amounts so prepaid can be
applied against the ad valorem property taxes due in any given year.
(c)
In addition to payments directly to the affected unit of local government, an affected
unit of local government may authorize a tax credit on anticipated ad valorem
property taxes for expenditures made by the developer to other persons so long as the
expenditure is consistent with the alleviation plan.
(4)
(a)
This chapter is designed to provide an additional mechanism for the alleviation of
impacts on units of local government and is not intended to discourage the use of
other mechanisms as may be available.
(b)
Nothing in this chapter requires a developer to prepay ad valorem property taxes or
to make any other expenditure not otherwise required by law.
Section 73. Section
63M-11-201
is amended to read:
63M-11-201
Effective
05/06/26
Repealed
07/01/26
. Composition --
Appointments -- Terms -- Removal.
(1)
The commission shall be composed of the following voting members:
(a)
the executive director of the Department of Health
and Human Services
or the
executive director's designee;
(b)
the executive director of the Department of Human Services or the executive
director's designee;
(c)
(b)
the executive director of the Governor's Office of Economic
Opportunity
Development
or the executive director's designee;
(d)
(c)
the executive director of the Department of Workforce Services or the executive
director's designee; and
(e)
(d)
20 members, appointed by the governor in accordance with Subsection
(3)
,
including:
(i)
three members that represent the Utah Association of Areas on Aging, the
Alzheimer's Association, or another organization or association that advocates for
the aging population;
(ii)
two members that represent an organization or association that advocates for local
government; and
(iii)
two members that represent the general public.
(2)
(a)
A member appointed under Subsection
(1)(e)
shall serve a two-year term.
(b)
Notwithstanding the term requirements described in Subsection
(2)(a)
, the governor
may adjust the length of the initial commission members' terms to ensure that the
terms are staggered so that approximately one-half of the members appointed under
Subsection
(1)(e)
are appointed each year.
(c)
When, for any reason, a vacancy occurs in a position appointed by the governor
under Subsection
(1)(e)
, the governor shall appoint a person to fill the vacancy for the
unexpired term of the commission member being replaced.
(d)
A member appointed under Subsection
(1)(e)
may be removed by the governor for
cause.
(e)
A member appointed under Subsection
(1)(e)
shall be removed from the commission
and replaced by the governor if the member is absent for three consecutive meetings
of the commission without being excused by the chair of the commission.
(3)
In appointing the members under Subsection
(1)(e)
, the governor shall:
(a)
ensure each of the following areas are represented:
(i)
higher education in Utah;
(ii)
the business community;
(iii)
charitable organizations;
(iv)
the health care provider industry;
(v)
the industry that provides telehealth services;
(vi)
the industry that provides data analysis services;
(vii)
the industry that provides information technology support services;
(viii)
financial institutions;
(ix)
the legal profession;
(x)
the public safety sector;
(xi)
public transportation;
(xii)
ethnic minorities; and
(xiii)
the industry that provides long-term care for the elderly;
(b)
take into account the geographical makeup of the commission; and
(c)
strive to appoint members who:
(i)
are knowledgeable or have an interest in issues relating to the aging population;
(ii)
provide a balanced representation of urban and rural communities in the state; and
(iii)
represent the diversity of the population in the state.
Section 74. Section
63N-1a-102
is amended to read:
63N-1a-102
Effective
05/06/26
. Definitions.
As used in this title:
(1)
"Baseline jobs" means the number of full-time employee positions that existed within a
business entity in the state before the date on which a project related to the business
entity is approved by the office or by the
GOEO
GOED
board.
(2)
"Baseline state revenue" means the amount of state tax revenue collected from a
business entity or the employees of a business entity during the year before the date on
which a project related to the business entity is approved by the office or by the
GOEO
GOED
board.
(3)
"Council" means the Economic Development Council created in Section
63N-1a-501
.
(3)
(4)
"Economic opportunity agency" includes:
(a)
the Department of Workforce Services;
(b)
the Department of Cultural and Community Engagement;
(c)
the Department of Commerce;
(d)
the Department of Natural Resources;
(e)
the Office of Energy Development;
(f)
the State Board of Education;
(g)
institutions of higher education;
(h)
the Utah Multicultural Commission;
(i)
the World Trade Center Utah;
(j)
local government entities;
(k)
associations of governments;
(l)
the Utah League of Cities and Towns;
(m)
the Utah Association of Counties;
(n)
the Economic Development Corporation of Utah;
(o)
the Small Business Administration;
(p)
chambers of commerce;
(q)
industry associations;
(r)
small business development centers; and
(s)
other entities identified by the commission or the executive director.
(4)
(5)
"Executive director" means the executive director of the office.
(5)
(6)
"Full-time employee" means an employment position that is filled by an employee
who works at least 30 hours per week and:
(a)
may include an employment position filled by more than one employee, if each
employee who works less than 30 hours per week is provided benefits comparable to
a full-time employee; and
(b)
may not include an employment position that is shifted from one jurisdiction in the
state to another jurisdiction in the state.
(6)
(7)
"GOEO
"GOED
board" means the Board of Economic
Opportunity
Development

created in Section
63N-1a-401
.
(7)
(8)
"High paying job" means a newly created full-time employee position where the
aggregate average annual gross wage of the employment position, not including health
care or other paid or unpaid benefits, is:
(a)
at least 110% of the average wage of the county in which the employment position
exists; or
(b)
for an employment position related to a project described in Chapter 2, Part 1,
Economic Development Tax Increment Financing, and that is located within the
boundary of a county of the third, fourth, fifth, or sixth class, or located within a
municipality in a county of the second class and where the municipality has a
population of 10,000 or less:
(i)
at least 100% of the average wage of the county in which the employment position
exists; or
(ii)
an amount determined by rule made by the office in accordance with Title 63G,
Chapter 3, Utah Administrative Rulemaking Act, if the office determines the
project is in a county experiencing economic distress.
(8)
(9)
(a)
"Incremental job" means a full-time employment position in the state that:
(i)
did not exist within a business entity in the state before the beginning of a project
related to the business entity; and
(ii)
is created in addition to the number of baseline jobs that existed within a business
entity.
(b)
"Incremental job" includes a full-time employment position where the employee is
hired:
(i)
directly by a business entity; or
(ii)
by a professional employer organization, as defined in Section
31A-40-102
, on
behalf of a business entity.
(9)
(10)
"New state revenue" means the state revenue collected from a business entity or a
business entity's employees during a calendar year minus the baseline state revenue
calculation.
(10)
(11)
"Office" or
"GOEO"
"GOED"
means the Governor's Office of Economic
Opportunity
Development
.
(11)
(12)
"State revenue" means state tax liability paid by a business entity or a business
entity's employees under any combination of the following provisions:
(a)
Title 59, Chapter 7, Corporate Franchise and Income Taxes;
(b)
Title 59, Chapter 10, Part 1, Determination and Reporting of Tax Liability and
Information;
(c)
Title 59, Chapter 10, Part 2, Trusts and Estates;
(d)
Title 59, Chapter 10, Part 4, Withholding of Tax; and
(e)
Title 59, Chapter 12, Sales and Use Tax Act.
(12)
(13)
"State strategic goals" means the strategic goals listed in Section
63N-1a-103
.
(13)
(14)
"Statewide economic development strategy" means the economic development
strategy developed by the office in accordance with Section
63N-1a-301
.
(14)
(15)
"Targeted industry" means an industry or group of industries targeted by the
office under Section
63N-1a-301
, for economic development in the state.
Section 75. Section
63N-1a-103
is amended to read:
63N-1a-103
Effective
05/06/26
. Purpose.
(1)
The purpose of the Economic Opportunity Act and the entities established in the act is
to catalyze strategic economic
development
opportunities for all residents of the state
with a vision of creating economically thriving communities, businesses, and families
throughout the state.
(2)
The purpose is realized through targeted efforts that demonstrably improve quality of
life, measured by the extent to which the efforts accomplish the following strategic goals:
(a)
catalyzing targeted industry growth;
(b)
supporting economically thriving communities;
(c)
empowering students and workers with market-relevant skills;
(d)
stimulating economic growth in rural and multicultural communities through
household level efforts; and
(e)
securing healthy and resilient ecosystems for current and future generations.
Section 76. Section
63N-1a-301
is amended to read:
63N-1a-301
Effective
05/06/26
. Creation of office -- Responsibilities.
(1)
There is created the Governor's Office of Economic
Opportunity
Development
.
(2)
The office is:
(a)
responsible for creating and implementing the statewide economic development
strategy that:
(i)
unifies and coordinates economic development efforts in the state;
(ii)
includes key performance indicators for long-term progress toward the state
strategic goals;
(iii)
establishes reporting and accountability processes for the key performance
indicators; and
(iv)
ensures the success of statewide economic development; and
(b)
the industrial and business promotion authority of the state.
(3)
The office shall:
(a)
consistent with the statewide economic development strategy, coordinate and align
into a single effort the activities of the economic opportunity agencies in the field of
economic development;
(b)
provide support and direction to economic opportunity agencies in establishing
goals, metrics, and activities that align with the statewide economic development
strategy;
(c)
administer and coordinate state and federal economic development grant programs;
(d)
promote and encourage the economic, commercial, financial, industrial, agricultural,
and civic welfare of the state;
(e)
develop the statewide economic development strategy consistent with the state water
policy described in Section
73-1-21
, including the state's commitment to appropriate:
(i)
conservation;
(ii)
efficient and optimal use of water resources;
(iii)
infrastructure development and improvement;
(iv)
optimal agricultural use;
(v)
water quality;
(vi)
reasonable access to recreational activities;
(vii)
effective wastewater treatment; and
(viii)
protecting and restoring health ecosystems;
(f)
at least once every five years, identify which industry or groups of industries shall be
targeted for economic development in the state;
(g)
promote and encourage the employment of workers in the state and the purchase of
goods and services produced in the state by local businesses;
(h)
act to create, develop, attract, and retain business, industry, and commerce in the
state:
(i)
in accordance with the statewide economic development strategy; and
(ii)
subject to the restrictions in Section
11-41-103
;
(i)
act to enhance the state's economy;
(j)
analyze the state's projected long-term population and economic growth and plan for
the anticipated impacts of the projected growth in a manner that improves quality of
life and is consistent with the statewide economic development strategy and state
strategic goals;
(k)
act to assist strategic industries that are likely to drive future economic growth;
(l)
assist communities in the state in developing economic development capacity and
coordination with other communities;
(m)
develop strategies and plans to ensure comprehensive economic development efforts
are targeted to the unique needs of rural areas of the state;
(n)
identify areas of education and workforce development in the state that can be
improved to support economic and business development;
(o)
develop core strategic priorities for the office, which may include:
(i)
enhancing statewide access to entrepreneurship opportunities and small business
support;
(ii)
focusing industry recruitment and expansion of targeted industries;
(iii)
ensuring that in awarding competitive economic development incentives the
office accurately measures the benefits and costs of the incentives; and
(iv)
assisting communities with technical support to aid those communities in
improving economic development opportunities;
(p)
submit an annual written report as described in Section
63N-1a-306
; and
(q)
perform other duties as provided by the Legislature.
(4)
To perform the office's duties under this title, the office may:
(a)
enter into a contract or agreement with, or make a grant to, a public or private entity,
including a municipality, if the contract or agreement is not in violation of state
statute or other applicable law;
(b)
except as provided in Subsection
(4)(c)
, receive and expend funds from a public or
private source for any lawful purpose that is in the state's best interest; and
(c)
solicit and accept a contribution of money, services, or facilities from a public or
private donor, but may not use the contribution for publicizing the exclusive interest
of the donor.
(5)
Money received under Subsection
(4)(c)
shall be deposited into the General Fund as
dedicated credits of the office.
Section 77. Section
63N-1a-303
is amended to read:
63N-1a-303
Effective
05/06/26
. Powers and duties of executive director.
(1)
Unless otherwise expressly provided by statute, the executive director may organize the
office in any appropriate manner, including the appointment of deputy directors of the
office.
(2)
The executive director may consolidate personnel and service functions for efficiency
and economy in the office.
(3)
The executive director, with the approval of the governor:
(a)
may, by following the procedures and requirements of
Title 63J, Chapter 5, Federal
Funds Procedures Act
, seek federal grants, loans, or participation in federal programs;
(b)
may enter into a lawful contract or agreement with another state, a chamber of
commerce organization, a service club, or a private entity; and
(c)
shall annually prepare and submit to the governor a budget of the office's financial
requirements.
(4)
With the governor's approval, if a federal program requires the expenditure of state
funds as a condition for the state to participate in a fund, property, or service, the
executive director may expend necessary funds from money provided by the Legislature
for the use of the office.
(5)
The executive director shall coordinate with the executive directors of the Department
of Workforce Services and the Governor's Office of Planning and Budget to review data
and metrics to be reported to the Legislature as described in Section
63N-1a-306
.
(6)
The executive director shall:
(a)
receive guidance from the Economic Development Council created in Section
63N-1a-501;
(b)
establish and implement strategies to recruit industries identified by the Economic
Development Council to locate in the state;
(c)
establish
strategies for and actively support entrepreneurship, small business
development, and existing small businesses in the state;
(d)
coordinate state and local efforts on economic development activities, including
efforts led by:
(i)
the Utah Inland Port Authority created in Section
11-58-201
;
(ii)
the Point of the Mountain State Land Authority created in Section
11-59-201
;
(iii)
the Utah Lake Authority created in Section
11-65-201
;
(iv)
the Utah Fairpark Area Investment and Restoration District created in Section
11-68-201
;
(v)
the Military Installation Development Authority created in Section
63H-1-201
;
and
(vi)
regional associations of governments created under Title 11, Chapter 13,
Interlocal Cooperation Act;
(e)
identify areas of the state for targeted economic development;
(f)
match areas of the state for targeted economic development, with targeted industries
or businesses encouraged to permanently relocate to, or significantly expand
operations in, the state;
(g)
ensure the office's efforts are, to the extent practicable, data-driven, evidence-based,
and focused on developing human capital, physical capital, and innovation; and
(h)
support an integrated international trade strategy for the state.
(7)
Nothing in Subsection
(6)
shall be construed to:
(a)
give the executive director authority over an entity described in Subsection
(6)(e)
; or
(b)
modify the legal status of a political subdivision.
(6)
(8)
Unless otherwise provided in this title, the executive director may make rules in
accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, as
necessary for the administration of programs established under state law.
Section 78. Section
63N-1a-401
is amended to read:
63N-1a-401
Effective
05/06/26
. Creation of Board of Economic Development.
(1)
(a)
There is created within the office the Board of Economic
Opportunity
Development
, consisting of nine members appointed by the executive director of the
office, in consultation with the governor, to four-year terms of office with the advice
and consent of the Senate in accordance with Title 63G, Chapter 24, Part 2,
Vacancies.
(b)
The nine members described in Subsection
(1)(a)
shall include:
(i)
one member associated with the state's rural communities;
(ii)
one member associated with direct entrepreneurship in the state;
(iii)
one member associated with higher education in the state;
(iv)
five members, other than the members described in Subsections
(1)(b)(i)
through
(iii)
, that are associated with a targeted industry; and
(v)
one at-large member.
(c)
Notwithstanding the requirements of Subsection
(1)(a)
, the executive director shall,
at the time of appointment or reappointment, adjust the length of terms to ensure that
the terms of board members are staggered so that approximately half of the board is
appointed every two years.
(d)
The members may not serve more than two full consecutive terms except when the
executive director determines that an additional term is in the best interest of the state.
(2)
When a vacancy occurs in the membership for any reason, the replacement shall be
appointed for the unexpired term in accordance with Title 63G, Chapter 24, Part 2,
Vacancies.
(3)
A majority of board members, not including a vacancy, constitutes a quorum for
conducting board business and exercising board power.
(4)
The executive director shall select one board member as the board's chair and one
member as the board's vice chair.
(5)
A member may not receive compensation or benefits for the member's service, but may
receive per diem and travel expenses in accordance with:
(a)
Section
63A-3-106
;
(b)
Section
63A-3-107
; and
(c)
rules made by the Division of Finance under Sections
63A-3-106
and
63A-3-107
.
(6)
A member shall comply with the conflict of interest provisions described in Title 63G,
Chapter 24, Part 3, Conflicts of Interest.
Section 79. Section
63N-1a-402
is amended to read:
63N-1a-402
Effective
05/06/26
. Board of Economic Development duties and
powers.
(1)
The
GOEO
GOED
board shall advise and assist the office to:
(a)
promote and encourage the economic, commercial, financial, industrial, agricultural,
and civic welfare of the state;
(b)
promote and encourage the development, attraction, expansion, and retention of
businesses, industries, and commerce in the state;
(c)
support the efforts of local government and regional nonprofit economic
development organizations to encourage expansion or retention of businesses,
industries, and commerce in the state;
(d)
act to enhance the state's economy;
(e)
develop policies, priorities, and objectives regarding the assistance, retention, or
recruitment of business, industries, and commerce in the state;
(f)
administer programs for the assistance, retention, or recruitment of businesses,
industries, and commerce in the state;
(g)
ensure that economic development programs are available to all areas of the state in
accordance with federal and state law;
(h)
identify local, regional, and statewide rural economic development and planning
priorities;
(i)
understand, through study and input, issues relating to local, regional, and statewide
rural economic development, including challenges, opportunities, best practices,
policy, planning, and collaboration; and
(j)
maintain ethical and conflict of interest standards consistent with those imposed on a
public officer under Title 67, Chapter 16, Utah Public Officers' and Employees'
Ethics Act.
(2)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
GOEO
GOED
board may, in consultation with the executive director, make rules for the
conduct of the
GOEO
GOED
board's business.
Section 80. Section
63N-1a-501
is enacted to read:
5. Economic Development Council
63N-1a-501
Effective
05/06/26
. Creation of Economic Development Council.
(1)
There is created the Economic Development Council.
(2)
The council consists of the following voting members:
(a)
the governor, or the governor's designee, who shall be the chair of the council;
(b)
the president of the Senate or the president's designee;
(c)
the speaker of the House of Representatives or the speaker's designee;
(d)
a member appointed by the Utah Inland Port Authority board created in Section
11-58-301
, to represent the interests of the Utah Inland Port Authority;
(e)
a member appointed by the Point of the Mountain State Land Authority board
created in Section
11-59-301
, to represent the interests of the Point of the Mountain
State Land Authority;
(f)
a member appointed by the Utah Fairpark Area Investment and Restoration District
board created in Section
11-70-301
, to represent the interests of the Utah Fairpark
Area Investment and Restoration District;
(g)
a member appointed by the Military Installation Development Authority board
created in Section
63H-1-301
, to represent the interests of the Military Installation
Development Authority;
(h)
the director of the School and Institutional Trust Lands Administration created in
Section
53C-1-201
or the director's designee;
(i)
a member to represent the interests of municipalities, appointed by the Utah League
of Cities and Towns; and
(j)
a member to represent the interests of counties, appointed by the Utah Association of
Counties.
(3)
(a)
A majority of council members, not including a vacancy, constitutes a quorum for
the purpose of conducting council business.
(b)
The action of a majority of a quorum constitutes the action of the council.
(4)
The office shall provide office space and staff support for the council.
(5)
(a)
A council member may not receive compensation or benefits for the member's
service on the council, but may receive per diem and travel expenses in accordance
with:
(i)
Sections
63A-3-106
and
63A-3-107
; and
(ii)
rules made by the Division of Finance in accordance with Sections
63A-3-106

and
63A-3-107
.
(b)
Compensation and expenses of a council member who is a legislator are governed by
Section
36-2-2
and Legislative Joint Rules, Title 5, Legislative Compensation and
Expenses.
Section 81. Section
63N-1a-502
is enacted to read:
63N-1a-502
Effective
05/06/26
. Economic Development Council duties.
The council shall:
(1)
establish strategic economic development objectives for the state, including establishing
broad objectives;
(2)
provide recommendations to the executive director regarding efforts to achieve strategic
economic development objectives;
(3)
make recommendations to the Legislature;
(4)
unify and coordinate economic development projects that have regional or statewide
impact;
(5)
at least once every five years, recommend to the executive director industries or groups
of industries to target for economic development in the state;
(6)
gather input from organizations contributing to economic development in the state,
including economic opportunity agencies; and
(7)
receive an annual report from the board.
Section 82. Section
63N-1a-503
is enacted to read:
63N-1a-503
Effective
05/06/26
. Reporting.
(1)
The chair and executive director shall, no later than May 31, 2026, provide a report to
the Economic Development and Workforce Services Interim Committee that describes
the council and office's progress in coordinating efforts around opportunity z
one
application development.
(2)
Beginning January 1, 2027, the chair or the chair's designee shall, no later than July 1,
provide an annual written report to the Economic Development and Workforce Services
Interim Committee that describes:
(a)
the strategic economic development objectives established under Section
63N-1a-501
;
(b)
the council's efforts to unify and coordinate economic development projects with
regional or statewide impact, if any; and
(c)
any recommendations for action from the Legislature.
(3)
Beginning January 1, 2028, the executive director shall, no later than July 1, provide an
annual written report to the Economic Development and Workforce Services Interim
Committee, on:
(a)
the executive director's progress toward achieving strategic economic development
objectives identified by the council; and
(b)
the executive director's efforts to fulfill the duties described in Subsection
63N-1a-303(6)
.
Section 83. Section
63N-2-104.2
is amended to read:
63N-2-104.2
Effective
05/06/26
. Written agreement -- Contents -- Grounds for
amendment or termination.
(1)
If the office determines that a business entity is eligible for a tax credit under Section
63N-2-104.1
, the office may enter into a written agreement with the business entity that:
(a)
establishes performance benchmarks for the business entity to claim a tax credit,
including any minimum wage requirements;
(b)
specifies the maximum amount of tax credit that the business entity may be
authorized for a taxable year and over the life of the new commercial project, subject
to the limitations in Section
63N-2-104.3
;
(c)
establishes the length of time the business entity may claim a tax credit;
(d)
requires the business entity to retain records supporting a claim for a tax credit for at
least four years after the business entity claims the tax credit;
(e)
requires the business entity to submit to audits for verification of any tax credit
claimed; and
(f)
requires the business entity, in order to claim a tax credit, to meet the requirements of
Section
63N-2-105
.
(2)
In establishing the terms of a written agreement, including the duration and amount of
tax credit that the business entity may be authorized to receive, the office shall:
(a)
authorize the tax credit in a manner that provides the most effective incentive for the
new commercial project;
(b)
consider the following factors:
(i)
whether the new commercial project provides vital or specialized support to
supply chains;
(ii)
whether the new commercial project provides an innovative product, technology,
or service;
(iii)
the number and wages of new incremental jobs associated with the new
commercial project;
(iv)
the amount of financial support provided by local government entities for the
new commercial project;
(v)
the amount of capital expenditures associated with the new commercial project;
(vi)
whether the new commercial project returns jobs transferred overseas;
(vii)
the rate of unemployment in the county in which the new commercial project is
located;
(viii)
whether the new commercial project creates a remote work opportunity;
(ix)
whether the new commercial project is located in a development zone created by
a local government entity as described in Subsection
63N-2-104(2)
;
(x)
whether the business entity commits to hiring Utah workers for the new
commercial project;
(xi)
whether the business entity adopts a corporate citizenry plan or supports
initiatives in the state that advance education, gender equality, diversity and
inclusion, work-life balance, environmental or social good, or other similar causes;
(xii)
whether the business entity's headquarters are located within the state;
(xiii)
the likelihood of other business entities relocating to another state as a result of
the new commercial project;
(xiv)
the necessity of the tax credit for the business entity's expansion in the state or
relocation from another state;
(xv)
whether the proposed new commercial project might reasonably be expected to
occur in the foreseeable future without the tax credit; and
(xvi)
the location and impact of the new commercial project on existing and planned
transportation facilities, existing and planned housing, including affordable
housing, and public infrastructure; and
(c)
consult with the
GOEO
GOED
board.
(3)
In determining the amount of tax credit that a business entity may be authorized to
receive under a written agreement, the office may:
(a)
authorize a higher or optimized amount of tax credit for a new commercial project
located within a development zone created by a local government entity as described
in Subsection
63N-2-104(2)
; and
(b)
establish by rule made in accordance with Title 63G, Chapter 3, Utah Administrative
Rulemaking Act, a process by which the office closely approximates the amount of
taxes the business entity paid under Title 59, Chapter 12, Sales and Use Tax Act, for
a capital project.
(4)
If the office identifies any of the following events after entering into a written
agreement with a business entity, the office and the business entity shall amend, or the
office may terminate, the written agreement:
(a)
a change in the business entity's organization resulting from a merger with or
acquisition of another entity located in the state;
(b)
a material increase in the business entity's retail operations that results in new state
revenue not subject to the incentive; or
(c)
an increase in the business entity's operations that:
(i)
is outside the scope of the written agreement or outside the boundaries of a
development zone; and
(ii)
results in new state revenue not subject to the incentive.
Section 84. Section
63N-2-504
is amended to read:
63N-2-504
Effective
05/06/26
. Independent review committee.
(1)
In accordance with rules adopted by the office under Section
63N-2-509
, the
GOEO
GOED
board shall establish a separate, independent review committee to provide
recommendations to the office regarding the terms and conditions of an agreement and
to consult with the office as provided in this part or in rule.
(2)
The review committee shall consist of:
(a)
one member appointed by the executive director to represent the office;
(b)
two members appointed by the mayor or chief executive of the county in which the
qualified hotel is located or proposed to be located;
(c)
two members appointed by:
(i)
the mayor of the municipality in which the qualified hotel is located or proposed
to be located, if the qualified hotel is located or proposed to be located within the
boundary of a municipality; or
(ii)
the mayor or chief executive of the county in which the qualified hotel is located
or proposed to be located, in addition to the two members appointed under
Subsection
(2)(b)
, if the qualified hotel is located or proposed to be located
outside the boundary of a municipality;
(d)
an individual representing the hotel industry, appointed by the Utah Hotel and
Lodging Association;
(e)
an individual representing the commercial development and construction industry,
appointed by the president or chief executive officer of the local chamber of
commerce;
(f)
an individual representing the convention and meeting planners industry, appointed
by the president or chief executive officer of the local convention and visitors bureau;
and
(g)
one member appointed by the
GOEO
GOED
board.
(3)
(a)
A member serves an indeterminate term and may be removed from the review
committee by the appointing authority at any time.
(b)
A vacancy may be filled in the same manner as an appointment under Subsection
(2)
.
(4)
A member of the review committee may not be paid for serving on the review
committee and may not receive per diem or expense reimbursement.
(5)
The office shall provide any necessary staff support to the review committee.
Section 85. Section
63N-2-512
is amended to read:
63N-2-512
Effective
05/06/26
Superseded
07/01/26
. Hotel Impact Mitigation
Fund.
(1)
As used in this section:
(a)
"Affected hotel" means a hotel built in the state before July 1, 2014.
(b)
"City-wide event" means an event hosted at a convention facility pursuant to a
contract by a nonprofit corporation responsible for the promotion of convention
business.
(c)
"Mitigation fund" means the Hotel Impact Mitigation Fund, created in Subsection
(2)
.
(d)
"Qualified losses" means revenue lost by an affected hotel for city-wide events
attributable to the qualified hotel room supply being added to the market in the state,
calculated by taking the difference between:
(i)
an affected hotel's average total annual room-night revenue for city-wide events
for the three-year period between January 1, 2017, and December 31, 2019; and
(ii)
the affected hotel's total annual room-night revenue for city-wide events for the
applicable year.
(2)
There is created an expendable special revenue fund known as the Hotel Impact
Mitigation Fund.
(3)
The mitigation fund shall:
(a)
be administered by
GOEO
GOED
;
(b)
earn interest; and
(c)
be funded by:
(i)
payments required to be deposited into the mitigation fund by the Division of
Finance under Subsection
59-12-103(10)
;
(ii)
money required to be deposited into the mitigation fund under Subsection
17-78-707(2)
by the county in which a qualified hotel is located; and
(iii)
any money deposited into the mitigation fund under Subsection
(7)
.
(4)
Interest earned by the mitigation fund shall be deposited into the mitigation fund.
(5)
In accordance with office rules and Subsection
(6)
,
GOEO
GOED
shall annually pay
$2,100,000 from the mitigation fund to affected hotels to mitigate qualified losses as
follows:
(a)
for calendar years 2023 and 2024, on or before June 1, 2025;
(b)
for calendar year 2025, on or before February 28, 2026; and
(c)
for calendar year 2026, on or before February 28, 2026.
(6)
Each calendar year,
GOEO
GOED
shall award the available $2,100,000 to affected
hotels proportionally, according to each affected hotel's qualified losses in relation to the
total qualified losses suffered collectively by all affected hotels.
(7)
A host local government or qualified hotel owner may make payments to the Division
of Finance for deposit into the mitigation fund.
(8)
In accordance with Title
63G, Chapter 3
, Utah Administrative Rulemaking Act, the
office shall, in consultation with the Utah Hotel and Lodging Association and the county
in which the qualified hotel is located, make rules establishing procedures and criteria
governing payments under Subsection
(5)
to affected hotels.
Section 86. Section
63N-2-512
is amended to read:
63N-2-512
Effective
07/01/26
Repealed
07/01/28
. Hotel Impact Mitigation
Fund.
(1)
As used in this section:
(a)
"Affected hotel" means a hotel built in the state before July 1, 2014.
(b)
"City-wide event" means an event hosted at a convention facility pursuant to a
contract by a nonprofit corporation responsible for the promotion of convention
business.
(c)
"Mitigation fund" means the Hotel Impact Mitigation Fund, created in Subsection
(2)
.
(d)
"Qualified losses" means revenue lost by an affected hotel for city-wide events
attributable to the qualified hotel room supply being added to the market in the state,
calculated by taking the difference between:
(i)
an affected hotel's average total annual room-night revenue for city-wide events
for the three-year period between January 1, 2017, and December 31, 2019; and
(ii)
the affected hotel's total annual room-night revenue for city-wide events for the
applicable year.
(2)
There is created an expendable special revenue fund known as the Hotel Impact
Mitigation Fund.
(3)
The mitigation fund shall:
(a)
be administered by
GOEO
GOED
;
(b)
earn interest; and
(c)
be funded by:
(i)
money required to be deposited into the mitigation fund under Subsection
17-78-707(2)
by the county in which a qualified hotel is located; and
(ii)
any money deposited into the mitigation fund under Subsection
(7)
.
(4)
Interest earned by the mitigation fund shall be deposited into the mitigation fund.
(5)
In accordance with office rules and Subsection
(6)
,
GOEO
GOED
shall annually pay
$2,100,000 from the mitigation fund to affected hotels to mitigate qualified losses as
follows:
(a)
for calendar years 2023 and 2024, on or before June 1, 2025;
(b)
for calendar year 2025, on or before February 28, 2026; and
(c)
for calendar year 2026, on or before February 28, 2026.
(6)
Each calendar year,
GOEO
GOED
shall award the available $2,100,000 to affected
hotels proportionally, according to each affected hotel's qualified losses in relation to the
total qualified losses suffered collectively by all affected hotels.
(7)
A host local government or qualified hotel owner may make payments to the Division
of Finance for deposit into the mitigation fund.
(8)
In accordance with Title
63G, Chapter 3
, Utah Administrative Rulemaking Act, the
office shall, in consultation with the Utah Hotel and Lodging Association and the county
in which the qualified hotel is located, make rules establishing procedures and criteria
governing payments under Subsection
(5)
to affected hotels.
Section 87. Section
63N-2-808
is amended to read:
63N-2-808
Effective
05/06/26
. Agreements between office and tax credit
applicant and life science establishment -- Tax credit certificate.
(1)
(a)
The office, with advice from the
GOEO
GOED
board, may enter into an
agreement to grant a tax credit certificate to a tax credit applicant selected in
accordance with this part, if the tax credit applicant meets the conditions established
in the agreement and under this part.
(b)
The agreement described in Subsection
(1)(a)
shall:
(i)
detail the requirements that the tax credit applicant shall meet prior to receiving a
tax credit certificate;
(ii)
require the tax credit certificate recipient to retain records supporting a claim for a
tax credit for at least four years after the tax credit certificate recipient claims a tax
credit under this part; and
(iii)
require the tax credit certificate recipient to submit to audits for verification of
the tax credit claimed, including audits by the office and by the State Tax
Commission.
(2)
(a)
The office, with advice from the
GOEO
GOED
board, shall enter into an
agreement with the life science establishment in which the tax credit applicant
invested for purposes of claiming a tax credit.
(b)
The agreement described in Subsection
(2)(a)
:
(i)
shall provide the office with a document that expressly and directly authorizes the
State Tax Commission to disclose to the office the life science establishment's tax
returns and other information that would otherwise be subject to confidentiality
under Section
59-1-403
or Section 6103, Internal Revenue Code;
(ii)
shall authorize the Department of Workforce Services to disclose to the office the
employment data that the life science establishment submits to the Department of
Workforce Services;
(iii)
shall require the life science establishment to provide the office with the life
science establishment's current capitalization tables; and
(iv)
may require the life science establishment to provide the office with other data
that:
(A)
ensure compliance with the requirements of this chapter; and
(B)
demonstrate the economic impact of the tax credit applicant's investment in
the life science establishment.
Section 88. Section
63N-3-112
is amended to read:
63N-3-112
Effective
05/06/26
. Talent development grants.
(1)
A for-profit business that is creating new incremental high paying jobs in the state, may
apply to receive a talent development grant from the restricted account.
(2)
In accordance with the provisions of this section and in consultation with the
GOEO
GOED
board, the administrator may award up to $10,000 per new job created.
(3)
The administrator shall designate an application process for a business to apply for the
grant.
(4)
A business may apply to receive a grant only after each employee has been employed at
qualifying wage levels for at least 12 consecutive months.
(5)
The office shall deduct money granted for a talent development grant under this section
from any other money or incentive awarded by the office to the business.
(6)
Grants awarded under this section are only to reimburse a business for the costs incurred
to recruit, hire, train, and otherwise employ an employee in a newly created job.
(7)
As part of the application process, a business shall submit a hiring and training plan
detailing how the grant money will be used.
(8)
The administrator may grant an award only up to an amount that is no more than 25% of
the estimated costs to be incurred by the business for the costs in the hiring and training
plan.
Section 89. Section
63N-3-603
is amended to read:
63N-3-603
Effective
05/06/26
. Applicability, requirements, and limitations on a
housing and transit reinvestment zone.
(1)
A housing and transit reinvestment zone proposal created under this part shall
demonstrate how the proposal addresses the following objectives:
(a)
higher utilization of public transit;
(b)
increasing availability of housing, including affordable housing, and fulfillment of
moderate income housing plans;
(c)
promoting and encouraging development of owner-occupied housing;
(d)
improving efficiencies in parking and transportation, including walkability of
communities near public transit facilities;
(e)
overcoming development impediments and market conditions that render a
development cost prohibitive absent the proposal and incentives;
(f)
conserving water resources through efficient land use;
(g)
improving air quality by reducing fuel consumption and motor vehicle trips;
(h)
encouraging transformative mixed-use development and investment in transportation
and public transit infrastructure in strategic areas;
(i)
strategic land use and municipal planning in major transit investment corridors as
described in Subsection
10-20-404(2)
;
(j)
increasing access to employment and educational opportunities; and
(k)
increasing access to child care.
(2)
(a)
In order to accomplish the objectives described in Subsection
(1)
, a municipality
or public transit county that initiates the process to create a housing and transit
reinvestment zone as described in this part shall ensure that the proposal for a
housing and transit reinvestment zone includes:
(i)
except as provided in Subsection
(3)
, at least 12% of the proposed dwelling units
within the housing and transit reinvestment zone are affordable housing units,
with:
(A)
up to 9% of the proposed dwelling units occupied or reserved for occupancy
by households with a gross household income equal to or less than 80% of the
county median gross income for households of the same size; and
(B)
at least 3% of the proposed dwelling units occupied or reserved for occupancy
by households with a gross household income equal to or less than 60% of the
county median gross income for households of the same size;
(ii)
except as provided in Subsection
(2)(c)
, a housing and transit reinvestment zone
shall include:
(A)
at least 51% of the developable area within a housing and transit reinvestment
zone as residential uses; and
(B)
an average of at least 50 dwelling units per acre within the acreage of the
housing and transit reinvestment zone dedicated to residential uses;
(iii)
mixed-use development; and
(iv)
a mix of dwelling units to ensure that at least 25% of the dwelling units have
more than one bedroom.
(b)
(i)
If a housing and transit reinvestment zone is phased, a municipality or public
transit county shall ensure that a housing and transit reinvestment zone is phased
and developed to provide the required 12% of affordable housing units in each
phase of development.
(ii)
A municipality or public transit county may allow a housing and transit
reinvestment zone to be phased and developed in a manner to provide more of the
required affordable housing units in early phases of development.
(iii)
A municipality or public transit county shall include in a housing and transit
reinvestment zone proposal an affordable housing plan, which may include deed
restrictions, to ensure the affordable housing required in the proposal will continue
to meet the definition of affordable housing at least throughout the entire term of
the housing and transit reinvestment zone.
(c)
For a housing and transit reinvestment zone proposed by a public transit county at a
public transit hub, or for a housing and transit reinvestment zone proposed by a
municipality at a bus rapid transit station, the housing and transit reinvestment zone
shall include:
(i)
at least 51% of the developable area within a housing and transit reinvestment
zone as residential uses; and
(ii)
an average of at least 39 dwelling units per acre within the acreage of the housing
and transit reinvestment zone dedicated to residential uses.
(3)
A municipality or public transit county that, at the time the housing and transit
reinvestment zone proposal is approved by the housing and transit reinvestment zone
committee, meets the affordable housing guidelines of the United States Department of
Housing and Urban Development at 60% area median income is exempt from the
requirement described in Subsection
(2)(a)
.
(4)
(a)
A municipality may only propose a housing and transit reinvestment zone at a
commuter rail station, and a public transit county may only propose a housing and
transit reinvestment zone at a public transit hub, that:
(i)
subject to Subsection
(5)(a)
:
(A)
(I)
except as provided in Subsection
(4)(a)(i)(A)(II)
, for a municipality,
does not exceed a 1/3 mile radius of a commuter rail station;
(II)
for a municipality that is a city of the first or second class that is within a
county of the first or second class, with an opportunity zone created in
accordance with Section 1400Z-1, Internal Revenue Code, does not exceed
a 1/2 mile radius of a commuter rail station located within the opportunity
zone; or
(III)
for a public transit county, does not exceed a 1/3 mile radius of a public
transit hub; and
(B)
has a total area of no more than 125 noncontiguous acres;
(ii)
subject to Section
63N-3-607
, proposes the capture of a maximum of 80% of each
taxing entity's property tax increment above the base year for a term of no more
than 25 consecutive years on each parcel within a 45-year period not to exceed the
property tax increment amount approved in the housing and transit reinvestment
zone proposal; and
(iii)
the commencement of collection of property tax increment, for all or a portion of
the housing and transit reinvestment zone project area, shall be triggered by
providing notice as described in Subsection
(6)
, but a housing and transit
reinvestment zone proposal may not propose or include triggering more than three
property tax increment collection periods for the same project during the
applicable 45-year period.
(b)
A municipality or public transit county may only propose a housing and transit
reinvestment zone at a light rail station or bus rapid transit station that:
(i)
subject to Subsection
(5)
:
(A)
does not exceed:
(I)
except as provided in Subsection
(4)(b)(i)(A)(II)
, (III), or (4)(e), a 1/4 mile
radius of a bus rapid transit station or light rail station;
(II)
for a municipality that is a city of the first class with a population greater
than 150,000 that is within a county of the first class, a 1/2 mile radius of a
light rail station located in an opportunity zone created in accordance with
Section 1400Z-1, Internal Revenue Code; or
(III)
a 1/2 mile radius of a light rail station located within a master-planned
development of 500 acres or more; and
(B)
has a total area of no more than 100 noncontiguous acres;
(ii)
subject to Subsection
(4)(c)
and Section
63N-3-607
, proposes the capture of a
maximum of 80% of each taxing entity's property tax increment above the base
year for a term of no more than 15 consecutive years on each parcel within a
30-year period not to exceed the property tax increment amount approved in the
housing and transit reinvestment zone proposal; and
(iii)
the commencement of collection of property tax increment, for all or a portion of
the housing and transit reinvestment zone project area, shall be triggered by
providing notice as described in Subsection
(6)
, but a housing and transit
reinvestment zone proposal may not propose or include triggering more than three
property tax increment collection periods for the same project during the
applicable 30-year period.
(c)
For a housing and transit reinvestment zone proposed by a public transit county at a
public transit hub, or for a housing and transit reinvestment zone proposed by a
municipality at a bus rapid transit station, if the proposed housing density within the
housing and transit reinvestment zone is between 39 and 49 dwelling units per acre,
the maximum capture of each taxing entity's property tax increment above the base
year is 60%.
(d)
A municipality that is a city of the first class with a population greater than 150,000
in a county of the first class as described in Subsections
(4)(a)(i)(A)(II)
and
(4)(b)(i)(A)(II)
may only propose one housing and transit reinvestment zone within
an opportunity zone.
(e)
(i)
Subject to Subsection
(4)(e)(ii)
, the radius restrictions described in Subsection
(4)(b)(i)
do not apply, and a housing and transit reinvestment zone may extend to
an area between two light rail stations located within a city of the third class if the
two light rail stations are within a .95 mile distance on the same light rail line.
(ii)
If a housing and transit reinvestment zone is extended to accommodate two light
rail stations as described in Subsection
(4)(e)(i)
:
(A)
the housing and transit reinvestment zone is limited to a total area not to
exceed 100 noncontiguous acres; and
(B)
the housing and transit reinvestment zone may not exceed a 1/4 mile radius
from the light rail stations or any point on the light rail line between the two
stations.
(f)
If a parcel within the housing and transit reinvestment zone is included as an area that
is part of a project area, as that term is defined in Section
17C-1-102
, and created
under Title 17C, Chapter 1, Agency Operations, that parcel may not be triggered for
collection unless the project area funds collection period, as that term is defined in
Section
17C-1-102
, has expired.
(5)
(a)
For a housing and transit reinvestment zone for a commuter rail station, if a parcel
is intersected by the relevant radius limitation, the full parcel may be included as part
of the housing and transit reinvestment zone area and will not count against the
limitations described in Subsection
(4)(a)(i)
.
(b)
For a housing and transit reinvestment zone for a light rail or bus rapid transit
station, if a parcel is intersected by the relevant radius limitation, the full parcel may
be included as part of the housing and transit reinvestment zone area and will not
count against the limitations described in Subsection
(4)(b)(i)
.
(c)
A housing and transit reinvestment zone may not be smaller than 10 acres.
(6)
(a)
The notice of commencement of collection of property tax increment required in
Subsection
(4)(a)(iii)
or
(4)(b)(iii)
shall be sent by mail or electronically to the
following entities no later than December 31 of the year before the year for which the
property tax increment collection is proposed to commence:
(i)
the State Tax Commission;
(ii)
the State Board of Education;
(iii)
the state auditor;
(iv)
the auditor of the county in which the housing and transit reinvestment zone is
located;
(v)
each taxing entity affected by the collection of property tax increment from the
housing and transit reinvestment zone; and
(vi)
the Governor's Office of Economic
Opportunity
Development
.
(b)
The notice described in Subsection
(4)(a)(iii)
or
(4)(b)(iii)
may not be triggered until
the date on which the housing and transit reinvestment zone proposal is approved by
the housing and transit reinvestment zone committee.
(7)
(a)
The maximum number of housing and transit reinvestment zones at light rail
stations, not including a convention center reinvestment zone, is eight in any given
county.
(b)
Within a county of the first class, the maximum number of housing and transit
reinvestment zones at bus rapid transit stations is three.
(c)
Within a county of the first class, the maximum total combined number of housing
and transit reinvestment zones described in Subsections
(7)(a)
and
(b)
and first home
investment zones created under Part 16, First Home Investment Zone Act, is 11.
(8)
(a)
For purposes of this Subsection
(8)
, "entitlement agreement" means:
(i)
a land use application;
(ii)
a rezone petition; or
(iii)
a request, petition, or application to:
(A)
enact or approve a development agreement; or
(B)
to amend or modify a development agreement.
(b)
This Subsection
(8)
applies to a specified county, as defined in Section
17-80-101
,
that has created a small public transit district on or before January 1, 2022.
(c)
To accomplish the objectives described in Subsection
(1)
, an owner of undeveloped
property within an unincorporated county shall have the right to develop and build a
mixed-use development if:
(i)
the owner has submitted an entitlement agreement to the county on or before
December 31, 2022, and is within a 1/3 mile radius of a public transit hub in a
county described in Subsection
(8)(b)
, including parcels that are intersected by the
1/3 mile radius; and
(ii)
the county described in Subsection
(8)(b)
has failed to approve the entitlement
agreement described in Subsection
(8)(c)(i)
by ordinance before December 31,
2022.
(d)
The mixed use development described in Subsection
(8)(c)
shall include the
following:
(i)
(A)
(I)
a maximum number of dwelling units equal to 30 multiplied by the
total acres of developable area within the mixed-use development dedicated
exclusively to residential use; or
(II)
a maximum number of dwelling units equal to 15 multiplied by the total
acres of the mixed-use development; and
(B)
at least 33% of the dwelling units as affordable housing;
(ii)
commercial uses, including office, retail, educational, and healthcare in support of
the mixed-use development constituting no more than 1/3 of the total planned
gross building square footage of the subject parcels; and
(iii)
any other infrastructure element necessary or reasonable to support the
mixed-use development, including:
(A)
parking infrastructure;
(B)
streets;
(C)
sidewalks;
(D)
parks; and
(E)
trails.
(e)
(i)
The mixed-use development described in this Subsection
(8)
may qualify for a
housing and transit reinvestment zone described in Subsection
(4)(a)
.
(ii)
The county described in Subsection
(8)(b)
may propose a housing and transit
reinvestment zone in accordance with this part, if the housing and transit
reinvestment zone includes:
(A)
(I)
an average of at least 30 dwelling units per acre within the acreage of the
housing and transit reinvestment zone dedicated to residential use; or
(II)
a minimum number of 14 dwelling units per acre on average within the
acreage of the housing and transit reinvestment zone; and
(B)
at least 33% of the dwelling units as affordable housing units.
(f)
A county may not take an action or enforce an agreement, ordinance, regulation, or
requirement that prevents or creates development impediments to the development of
a mixed-use development as described in this Subsection
(8)
.
(g)
A county action to approve or implement the development of a mixed-use
development as described in this Subsection
(8)
shall constitute an administrative
action taken by the county and does not require county legislative action.
Section 90. Section
63N-3-603.1
is amended to read:
63N-3-603.1
Effective
05/06/26
. Applicability, requirements, and limitations on
a convention center reinvestment zone.
(1)
A convention center reinvestment zone proposal created under this part shall
demonstrate how the proposal addresses the following objectives:
(a)
redevelopment of a convention center and the surrounding area's infrastructure and
assets;
(b)
activation of unrealized economic opportunities related to the convention center and
surrounding infrastructure and assets;
(c)
modernization of infrastructure and design of the convention center and surrounding
area and related public spaces;
(d)
encouragement of transformative development and investment, including parking
improvements;
(e)
promotion of economic development and employment opportunities;
(f)
improvement of the aesthetic, functionality, and walkability of the

convention
center and surrounding area;
(g)
enhancement of tourism opportunities; and
(h)
creation of outdoor event space to accommodate events or festivals open to the
public.
(2)
A convention center reinvestment zone in a capital city proposal created under this part
shall also demonstrate how the proposal addresses the following objectives:
(a)
redevelopment of a convention center and surrounding infrastructure and assets that
directly serve the convention center, including parking facilities;
(b)
modernization of infrastructure and design of the convention center; and
(c)
improvement of the aesthetic, functionality, and walkability of the convention center.
(3)
The Governor's Office of Economic
Opportunity
Development
shall propose a
convention center reinvestment zone to accomplish the objectives described in
Subsections
(1)
and (2).
(4)
(a)
(i)
A convention center reinvestment zone proposal may propose the capture of
100% of the property tax increment and 100% of the sales and use tax increment
described in Subsection
63N-3-602(38)(b)(ii)
for a period of 30 years.
(ii)
For a convention center reinvestment zone in a capital city, in addition to the
proposed capture of property tax increment and sales and use tax increment
described in Subsection
(4)(a)(i)
, the convention center reinvestment zone may
propose the capture of 50% of the sales and use tax increment described in
Subsection
63N-3-602(38)(b)(i)
.
(b)
The convention center reinvestment zone proposal shall include the respective start
date and base year date from which to calculate:
(i)
the 30-year period of property tax increment; and
(ii)
the 30-year period of the sales and use tax increment.
(c)
The convention center reinvestment zone proposal may not stagger the collection
periods for the parcels within the convention center reinvestment zone boundary and
the parcels within the convention center reinvestment zone boundary shall have the
same 30-year collection period.
(d)
The convention center reinvestment zone proposal start date for the 30-year period
described in this Subsection
(4)
, shall be no sooner than January 1 of the year of the
identified tax collection year.
(e)
(i)
For a convention center reinvestment zone in a capital city, revenue from the
property tax increment and sales and use tax increment shall be distributed
directly to a convention center public infrastructure district in a capital city created
as required in Subsection
63N-3-607(8)(b)
; and
(ii)
For a convention center reinvestment zone in a city other than a capital city,
revenue from the property tax increment and sales and use tax increment may be
distributed directly to the municipality or public infrastructure district as described
in the convention center reinvestment zone proposal.
(5)
The Governor's Office of Economic
Opportunity
Development
may only propose a
convention center reinvestment zone:
(a)
within the boundary of the eligible municipality;
(b)
consisting of a total area:
(i)
not to exceed 50 acres; or
(ii)
if greater than 50 acres, approved by the relevant eligible municipality;
(c)
consisting only of contiguous parcels; and
(d)
for a convention center reinvestment zone in a capital city, in an area that includes
any portion of an existing convention center and any city block that is bordered by an
existing convention center.
(6)
(a)
For a convention center reinvestment zone in a capital city, the Governor's Office
of Economic
Opportunity
Development
shall propose a convention center
reinvestment zone on or before April 15, 2025.
(b)
For a convention center reinvestment zone that is not in a capital city, the Governor's
Office of Economic
Opportunity
Development
shall propose a convention center
reinvestment zone within 60 days after receiving a petition from the relevant city.
(7)
A convention center reinvestment zone does not count toward the maximum of eight
housing and transit reinvestment zones in a given county as provided in Subsection
63N-3-603(7)(a)
.
Section 91. Section
63N-3-604
is amended to read:
63N-3-604
Effective
05/06/26
. Process for a proposal of a housing and transit
reinvestment zone -- Analysis.
(1)
Subject to approval of the housing and transit reinvestment zone committee as described
in Section
63N-3-605
, in order to create a housing and transit reinvestment zone, a
municipality or public transit county that has general land use authority over the housing
and transit reinvestment zone area, shall:
(a)
prepare a proposal for the housing and transit reinvestment zone that:
(i)
demonstrates that the proposed housing and transit reinvestment zone will meet
the objectives described in Subsection
63N-3-603(1)
;
(ii)
explains how the municipality or public transit county will achieve the
requirements of Subsection
63N-3-603(2)(a)(i)
;
(iii)
defines the specific transportation infrastructure needs, if any, and proposed
improvements and estimated budgets;
(iv)
defines the boundaries of:
(A)
the housing and transit reinvestment zone; and
(B)
the sales and use tax boundary corresponding to the housing and transit
reinvestment zone boundary, as described in Section
63N-3-610
;
(v)
includes maps of the proposed housing and transit reinvestment zone to illustrate:
(A)
the proposed boundary and radius from a public transit hub;
(B)
proposed housing density within the housing and transit reinvestment zone;
and
(C)
existing zoning and proposed zoning changes related to the housing and transit
reinvestment zone;
(vi)
identifies any development impediments that prevent the development from
being a market-rate investment, including proposed strategies and estimated
budgets for addressing each one;
(vii)
describes the proposed development plan and estimated budgets, including the
requirements described in Subsections
63N-3-603(2)
and
(4)
;
(viii)
establishes a base year and collection period to calculate the property tax
increment within the housing and transit reinvestment zone;
(ix)
establishes a sales and use tax base year to calculate the sales and use tax
increment within the housing and transit reinvestment zone in accordance with
Section
63N-3-610
;
(x)
describes projected maximum revenues generated and the amount of property tax
increment capture from each taxing entity and proposed expenditures of revenue
derived from the housing and transit reinvestment zone;
(xi)
includes an analysis of other applicable or eligible incentives, grants, or sources
of revenue that can be used to reduce the finance gap;
(xii)
estimates budgets and evaluates possible benefits to active and public
transportation availability and impacts on air quality;
(xiii)
proposes a finance schedule to align expected revenue with required financing
costs and payments;
(xiv)
provides a pro-forma for the planned development that:
(A)
satisfies the requirements described in Subsections
63N-3-603(2)
, (3), and (4);
(B)
includes data showing the cost difference between what type of development
could feasibly be developed absent the housing and transit reinvestment zone
property tax increment and the type of development that is proposed to be
developed with the housing and transit reinvestment zone property tax
increment; and
(C)
provides estimated budgets and construction costs, anticipated revenue,
financing, expenses, and other sources and uses of funds for the project area;
and
(xv)
for a housing and transit reinvestment zone at a commuter rail station, light rail
station, or bus rapid transit station that is proposed and not in public transit service
operation as of the date of submission of the proposal, demonstrates that the
proposed station is:
(A)
included as needed in phase one of a metropolitan planning organization's
adopted long-range transportation plan and in phase one of the relevant public
transit district's adopted long-range plan; and
(B)
reasonably anticipated to be constructed in the near future; and
(b)
submit the housing and transit reinvestment zone proposal to the Governor's Office
of Economic
Opportunity
Development
.
(2)
As part of the proposal described in Subsection
(1)
, a municipality or public transit
county shall study and evaluate possible impacts of a proposed housing and transit
reinvestment zone on parking within the city and housing and transit reinvestment zone.
(3)
(a)
After receiving the proposal as described in Subsection
(1)(b)
, the Governor's
Office of Economic
Opportunity
Development
shall:
(i)
within 14 days after the date on which the Governor's Office of Economic
Opportunity
Development
receives the proposal described in Subsection
(1)(b)
,
provide notice of the proposal to all affected taxing entities, including the
State
Tax Commission, cities, counties, school districts, metropolitan planning
organizations, and the county assessor and county auditor of the county in which
the housing and transit reinvestment zone is located; and
(ii)
at the expense of the proposing municipality or public transit county as described
in Subsection
(5)
, contract with an independent entity to perform the financial gap
analysis described in Subsection
(3)(b)
.
(b)
The gap analysis required in Subsection
(3)(a)(ii)
shall include:
(i)
a description of the planned development;
(ii)
a market analysis relative to other comparable project developments included in
or adjacent to the municipality or public transit county absent the proposed
housing and transit reinvestment zone;
(iii)
an evaluation of the proposal to and a determination of the adequacy and
efficiency of the proposal;
(iv)
an evaluation of the proposed increment capture needed to cover the enhanced
development costs associated with the housing and transit reinvestment zone
proposal and enable the proposed development to occur; and
(v)
based on the market analysis and other findings, an opinion relative to the
appropriate amount of potential public financing reasonably determined to be
necessary to achieve the objectives described in Subsection
63N-3-603(1)
.
(c)
After receiving notice from the Governor's Office of Economic
Opportunity
Development
of a proposed housing and transit reinvestment zone as described in
Subsection
(3)(a)(i)
, the State Tax Commission shall:
(i)
evaluate the feasibility of administering the tax implications of the proposal; and
(ii)
provide a letter to the Governor's Office of Economic
Opportunity
Development

describing any challenges in the administration of the proposal, or indicating that
the
State
Tax Commission can feasibly administer the proposal.
(4)
After receiving the results from the analysis described in Subsection
(3)(b)
, the
municipality or public transit county proposing the housing and transit reinvestment
zone may:
(a)
amend the housing and transit reinvestment zone proposal based on the findings of
the analysis described in Subsection
(3)(b)
and request that the Governor's Office of
Economic
Opportunity
Development
submit the amended housing and transit
reinvestment zone proposal to the housing and transit reinvestment zone committee;
or
(b)
request that the Governor's Office of Economic
Opportunity
Development
submit
the original housing and transit reinvestment zone proposal to the housing and transit
reinvestment zone committee.
(5)
(a)
The Governor's Office of Economic
Opportunity
Development
may accept, as a
dedicated credit, up to $20,000 from a municipality or public transit county for the
costs of the gap analysis described in Subsection
(3)(b)
.
(b)
The Governor's Office of Economic
Opportunity
Development
may expend funds
received from a municipality or public transit county as dedicated credits to pay for
the costs associated with the gap analysis described in Subsection
(3)(b)
.
Section 92. Section
63N-3-604.1
is amended to read:
63N-3-604.1
Effective
05/06/26
. Process for proposing a convention center
reinvestment zone.
(1)
To create a convention center reinvestment zone under this part, the Governor's Office
of Economic
Opportunity
Development
shall, after consulting with and giving notice to
the related eligible municipality and county, provide a proposal for a convention center
reinvestment zone to the housing and transit reinvestment zone committee.
(2)
(a)
The Governor's Office of Economic
Opportunity
Development
shall ensure that a
proposal for the creation of a convention center reinvestment zone includes the
following information and data that:
(i)
defines the boundary of the proposed convention center reinvestment zone;
(ii)
describes generally the proposed development plan;
(iii)
identifies a base year and collection period to calculate the property tax
increment within the convention center reinvestment zone;
(iv)
specifies a sales and use tax base year to calculate the sales and use tax increment
within the convention center reinvestment zone in accordance with Section
63N-3-610.1
;
(v)
provides estimated project and investment objectives for the convention center
reinvestment zone; and
(vi)
outlines generally the impacts on transportation in and around the proposed
convention center reinvestment zone.
(b)
For a convention center reinvestment zone in a capital city, the proposal described in
Subsection
(2)(a)
shall also provide estimated budgets and construction costs,
anticipated revenue, financing, expenses, and other sources and uses of funds for the
project area.
(c)
The proposal described in Subsection
(2)(b)
shall limit the use of funds to:
(i)
a convention center;
(ii)
a publicly owned entertainment venue;
(iii)
parking; and
(iv)
infrastructure related to the project.
(3)
A proposal by the Governor's Office of Economic
Opportunity
Development
for a
convention center reinvestment zone shall demonstrate how the information and data
provided in the proposal pursuant to Subsection
(2)
furthers the objectives described in
Section
63N-3-603.1
and is in the public interest.
(4)
After submitting the proposal as described in Subsection
(2)
, the Governor's Office of
Economic
Opportunity
Development
shall provide notice of the proposal to all affected
taxing entities, including the State Tax Commission, cities, counties, school districts,
metropolitan planning organizations, and the county assessor and county auditor of the
county in which the convention center reinvestment zone is located.
(5)
After receiving notice from the Governor's Office of Economic
Opportunity
Development
of a proposed convention center reinvestment zone as described in
Subsection
(4)
, the
State
Tax Commission shall, within 14 days:
(a)
evaluate the feasibility of administering the tax implications of the proposal; and
(b)
provide a letter to the Governor's Office of Economic
Opportunity
Development

describing any challenges in the administration of the proposal, or indicating that the
State Tax Commission can feasibly administer the proposal.
Section 93. Section
63N-3-605
is amended to read:
63N-3-605
Effective
05/06/26
. Housing and transit reinvestment zone
committee -- Creation.
(1)
For any housing and transit reinvestment zone proposed under this part, or for a first
home investment zone proposed in accordance with Part 16, First Home Investment
Zone Act, there is created a housing and transit reinvestment zone committee with
membership described in Subsection
(2)
.
(2)
Each housing and transit reinvestment zone committee shall consist of the following
members:
(a)
one representative from the Governor's Office of Economic
Opportunity
Development
, designated by the executive director of the Governor's Office of
Economic
Opportunity
Development
;
(b)
one representative from each municipality that is a party to the proposed housing and
transit reinvestment zone or first home investment zone, designated by the chief
executive officer of each respective municipality;
(c)
a member of the Transportation Commission created in Section
72-1-301
;
(d)
a member of the board of trustees of a large public transit district;
(e)
one individual from the Office of the State Treasurer, designated by the state
treasurer;
(f)
two members designated by the president of the Senate;
(g)
two members designated by the speaker of the House of Representatives;
(h)
one member designated by the chief executive officer of each county affected by the
housing and transit reinvestment zone or first home investment zone;
(i)
two representatives designated by the school superintendent from the school district
affected by the housing and transit reinvestment zone or first home investment zone;
and
(j)
one representative, representing the largest participating local taxing entity, after the
municipality, county, and school district.
(3)
The individual designated by the Governor's Office of Economic
Opportunity
Development
as described in Subsection
(2)(a)
shall serve as chair of the housing and
transit reinvestment zone committee.
(4)
(a)
A majority of the members of the housing and transit reinvestment zone
committee constitutes a quorum of the housing and transit reinvestment zone
committee.
(b)
An action by a majority of a quorum of the housing and transit reinvestment zone
committee is an action of the housing and transit reinvestment zone committee.
(5)
(a)
After the Governor's Office of Economic
Opportunity
Development
receives the
results of the analysis described in Section
63N-3-604
, and after the Governor's
Office of Economic
Opportunity
Development
has received a request from the
submitting municipality or public transit county to submit the housing and transit
reinvestment zone proposal to the housing and transit reinvestment zone committee,
the Governor's Office of Economic
Opportunity
Development
shall notify each of
the entities described in Subsection
(2)
of the formation of the housing and transit
reinvestment zone committee.
(b)
For a first home investment zone, the housing and transit reinvestment zone
committee shall follow the procedures described in Section
63N-3-1604
.
(6)
(a)
The chair of the housing and transit reinvestment zone committee shall convene a
public meeting to consider the proposed housing and transit reinvestment zone.
(b)
A meeting of the housing and transit reinvestment zone committee is subject to Title
52, Chapter 4, Open and Public Meetings Act.
(7)
(a)
The proposing municipality or public transit county shall present the housing and
transit reinvestment zone proposal to the housing and transit reinvestment zone
committee in a public meeting.
(b)
The housing and transit reinvestment zone committee shall, for a housing and transit
reinvestment zone proposal:
(i)
evaluate and verify whether the elements of a housing and transit reinvestment
zone described in Subsections
63N-3-603(2)
and
(4)
have been met; and
(ii)
evaluate the proposed housing and transit reinvestment zone relative to the
analysis described in Subsection
63N-3-604(2)
.
(c)
The housing and transit reinvestment zone committee shall, for a convention center
reinvestment zone proposal, evaluate and verify whether the objectives of a
convention center reinvestment zone described in Section
63N-3-603.1
have been
met.
(8)
(a)
Subject to Subsection
(8)(b)
, the housing and transit reinvestment zone committee
may:
(i)
(A)
for a housing and transit reinvestment zone, request changes to the housing
and transit reinvestment zone proposal based on the analysis, characteristics,
and criteria described in Section
63N-3-604
; or
(B)
for a convention center reinvestment zone, request changes to the convention
center reinvestment zone proposal based on the characteristics and criteria
described in Sections
63N-3-603.1
and
63N-3-604.1
; or
(ii)
vote to approve or deny the proposal.
(b)
Before the housing and transit reinvestment zone committee may approve the
housing and transit reinvestment zone proposal, the municipality or public transit
county proposing the housing and transit reinvestment zone shall ensure that the area
of the proposed housing and transit reinvestment zone is zoned in such a manner to
accommodate the requirements of a housing and transit reinvestment zone described
in this section and the proposed development.
(9)
If a housing and transit reinvestment zone is approved by the committee:
(a)
the proposed housing and transit reinvestment zone is established according to the
terms of the housing and transit reinvestment zone proposal;
(b)
affected local taxing entities are required to participate according to the terms of the
housing and transit reinvestment zone proposal; and
(c)
each affected taxing entity is required to participate at the same rate.
(10)
A housing and transit reinvestment zone proposal may be amended by following the
same procedure as approving a housing and transit reinvestment zone proposal.
(11)
(a)
The approval for a convention center reinvestment zone in a capital city may be
completed with a condition that the relevant municipality also create a public
infrastructure district as provided in Subsection
63N-3-607(8)(b)
.
(b)
The approval described in Subsection
(11)(a)
shall verify that the requirements and
limitations on use of funds is limited to the conditions described under Subsections
63N-3-604.1(2)(b)
and (c).
Section 94. Section
63N-3-606
is amended to read:
63N-3-606
Effective
05/06/26
. Notice requirements.
(1)
In approving a housing and transit reinvestment zone or convention center reinvestment
zone proposal, the housing and transit reinvestment zone committee shall follow the
hearing and notice requirements for creating a housing and transit reinvestment zone or
convention center reinvestment zone area proposal.
(2)
Within 30 days after the housing and transit reinvestment zone committee approves a
proposed housing and transit reinvestment zone, the municipality or public transit
county, or for a convention center reinvestment zone, the Governor's Office of
Economic
Opportunity
Development
, shall:
(a)
record with the recorder of the county in which the housing and transit reinvestment
zone or convention center reinvestment zone is located a document containing:
(i)
a description of the land within the housing and transit reinvestment zone or
convention center reinvestment zone;
(ii)
a statement that the proposed housing and transit reinvestment zone or convention
center reinvestment zone has been approved; and
(iii)
the date of adoption;
(b)
transmit a copy of the description of the land within the housing and transit
reinvestment zone or convention center reinvestment zone and an accurate map or
plat indicating the boundaries of the housing and transit reinvestment zone or
convention center reinvestment zone to the Utah Geospatial Resource Center created
under Section
63A-16-505
; and
(c)
transmit a copy of the approved housing and transit reinvestment zone or convention
center reinvestment zone proposal, map, and description of the land within the
housing and transit reinvestment zone or convention center reinvestment zone, to:
(i)
the auditor, recorder, attorney, surveyor, and assessor of the county in which any
part of the housing and transit reinvestment zone or convention center
reinvestment zone is located;
(ii)
the officer or officers performing the function of auditor or assessor for each
taxing entity that does not use the county assessment roll or collect the taxing
entity's taxes through the county;
(iii)
the legislative body or governing board of each taxing entity;
(iv)
the State Tax Commission; and
(v)
the State Board of Education.
Section 95. Section
63N-3-610.1
is amended to read:
63N-3-610.1
Effective
05/06/26
. Sales and use tax increment in a convention
center reinvestment zone.
(1)
A convention center revitalization zone proposal shall, in consultation with the State
Tax Commission:
(a)
create a sales and use tax boundary as described in Subsection
(2)
; and
(b)
establish a sales and use tax base year to calculate and transfer the sales and use tax
increment within the convention center revitalization zone 90 days after the date of
the notice described in Subsection
(4)
(5)
.
(2)
(a)
The Governor's Office of Economic
Opportunity
Development
, in consultation
with the State Tax Commission, shall establish a sales and use tax boundary that:
(i)
is based on state sales and use tax collection boundaries, which are determined
using the ZIP Code as defined in Section
59-12-102
, including the four digit
delivery route extension;
(ii)
follows as closely as reasonably practicable the boundary of the convention
center revitalization zone; and
(iii)
is one contiguous area that includes at least the entire boundary of the convention
center revitalization zone.
(b)
If a state sales and use tax boundary is intersected by the boundary of the convention
center revitalization zone, the convention center revitalization zone may include the
entire state sales and use tax boundary.
(c)
The Governor's Office of Economic
Opportunity
Development
shall include the
sales and use tax boundary in the convention center revitalization zone proposal as
described in Section
63N-3-603.1
.
(3)
(a)
For a convention center reinvestment zone that is not located in a capital city,
beginning no sooner than January 1, 2026, and on the first day of a calendar quarter
after the year set in the proposal and after the sales and use tax boundary for a
convention center reinvestment zone is established, the State Tax Commission shall,
at least annually, transfer an amount equal to 100% of the local sales and use tax
increment within an established sales and use tax boundary to the relevant
municipality or public infrastructure district.
(b)
For a convention center reinvestment zone that is located in a capital city, beginning
no sooner than January 1, 2026, and on the first day of a calendar quarter after the
year set in the proposal and after the sales and use tax boundary for a convention
center reinvestment zone in a capital city is established, the State Tax Commission
shall, at least annually, transfer an amount equal to 50% of the state sales and use tax
increment and 100% of any local sales and use tax increment within an established
sales and use tax boundary to the public infrastructure district created pursuant to
Subsection
63N-3-607(8)(b)
.
(4)
The Governor's Office of Economic
Opportunity
Development
may only propose one
sales and use tax increment period and one sales and use tax base year for a convention
center revitalization zone established under this part.
(5)
(a)
The distribution of the sales and use tax increment shall begin:
(i)
on the first day of a calendar quarter;
(ii)
after a 90-day waiting period, beginning on the date the State Tax Commission
receives notice from the Governor's Office of Economic
Opportunity
Development
meeting the requirements of Subsection
(5)(b)
; and
(iii)
no earlier than January 1, 2026 after the year set in the proposal of the approved
convention center reinvestment zone.
(b)
The notice described in Subsection
(5)(a)
shall include:
(i)
a statement that the convention center revitalization zone will be established under
this part;
(ii)
the approval date and effective date of the convention center revitalization zone;
and
(iii)
the definitions of the sales and use tax boundary and sales and use tax base year.
(6)
The State Tax Commission may retain and deposit an administrative charge in
accordance with Section
59-1-306
from sales and use tax revenues the State Tax
Commission collects and administers under this section.
Section 96. Section
63N-3-611
is amended to read:
63N-3-611
Effective
05/06/26
. Boundary adjustments.
If the relevant county assessor or county auditor adjusts parcel boundaries relevant to a
housing and transit reinvestment zone or a convention center reinvestment zone, the
municipality administering the property tax increment collected in the housing and transit
reinvestment zone, or for a convention center reinvestment zone, the Governor's Office of
Economic
Opportunity
Development
may make corresponding adjustments to the boundary
of the housing and transit reinvestment zone.
Section 97. Section
63N-3-1101
is amended to read:
63N-3-1101
Effective
05/06/26
Repealed
07/01/28
. Definitions.
As used in this part:
(1)
"Grant" means a grant awarded under Section
63N-3-1102
.
(2)
"Program" means the Manufacturing Modernization Grant Program created in Section
63N-3-1102
.
(3)
"Targeted industry" means an industry or group of industries targeted by the
GOEO
GOED
board under Section
63N-3-111
for economic development in the state.
Section 98. Section
63N-3-1102
is amended to read:
63N-3-1102
Effective
05/06/26
Repealed
07/01/28
. Manufacturing
Modernization Grant Program -- Creation -- Purpose -- Requirements -- Rulemaking --
Report.
(1)
(a)
There is created the Manufacturing Modernization Grant Program to be
administered by the office.
(b)
The purpose of the program is to award grants to existing Utah businesses to
establish, relocate, retain, or develop manufacturing industry in the state and lessen
dependence on manufacturing overseas.
(2)
(a)
An entity that submits a proposal for a grant to the office shall include details in
the proposal regarding:
(i)
the entity's plan to use the grant to fulfill the purpose described in Subsection
(1)(b)
;
(ii)
any plan to use funding sources in addition to a grant for the proposal; and
(iii)
any existing or planned partnerships between the entity and another individual or
entity to implement the proposal.
(b)
In evaluating a proposal for a grant, the office shall consider:
(i)
the likelihood the proposal will accomplish the purpose described in Subsection
(1)(b)
;
(ii)
the extent to which any additional funding sources or existing or planned
partnerships will benefit the proposal; and
(iii)
the viability and sustainability of the proposal.
(c)
In determining a grant award, the office:
(i)
may consult with the
GOEO
GOED
board; and
(ii)
may prioritize a targeted industry or an entity with fewer than 250 employees.
(3)
Before receiving the grant, a grant recipient shall enter into a written agreement with the
office that specifies:
(a)
the grant amount;
(b)
the time period and structure for distribution of the grant, including any terms and
conditions the recipient is required to meet to receive a distribution; and
(c)
the expenses for which the recipient may use the grant, including:
(i)
acquisition of manufacturing equipment;
(ii)
production, design, or engineering costs;
(iii)
specialized employee training;
(iv)
technology upgrades; or
(v)
provision of a grant to another individual or entity for the expenses described in
Subsections
(3)(c)(i)
through
(iv)
or to otherwise fulfill the recipient's proposal.
(4)
Subject to Subsection
(2)
, the office may, in accordance with Title 63G, Chapter 3, Utah
Administrative Rulemaking Act, make rules to establish:
(a)
the form and process for submitting a proposal to the office for a grant;
(b)
the entities that are eligible to apply for a grant;
(c)
the method and formula for determining a grant amount; and
(d)
the reporting requirements for a grant recipient.
(5)
On or before October 1 of each year, the office shall provide a written report to the
Economic Development and Workforce Services Interim Committee regarding:
(a)
each grant awarded; and
(b)
the economic impact of each grant.
Section 99. Section
63N-3-1602
is amended to read:
63N-3-1602
Effective
05/06/26
. Applicability, requirements, and limitations on
a first home investment zone.
(1)
A first home investment zone created in accordance with this part shall promote the
following objectives:
(a)
encouraging efficient development and opportunities for home ownership by
providing a variety of housing options, including affordable housing and for sale,
owner-occupied housing;
(b)
improving availability of housing options;
(c)
overcoming development impediments and market conditions that render a
development cost prohibitive absent the proposal and incentives;
(d)
conserving water resources through efficient land use;
(e)
improving air quality by reducing fuel consumption and motor vehicle trips;
(f)
encouraging transformative mixed-use development;
(g)
strategic land use and municipal planning in major transit investment corridors as
described in Subsection
10-20-404(2)
;
(h)
increasing access to employment and educational opportunities;
(i)
increasing access to child care; and
(j)
improving efficiencies in parking and transportation, including walkability of
communities, street and path interconnectivity within the proposed development and
connections to surrounding communities, and access to roadways, public
transportation, and active transportation.
(2)
In order to accomplish the objectives described in Subsection
(1)
, a municipality or
county that initiates the process to create a first home investment zone as described in
this part shall ensure that the proposal for a first home investment zone includes:
(a)
subject to Subsection
(3)
, a minimum of 30 housing units per acre:
(i)
in at least 51% of the developable area within the first home investment zone; and
(ii)
of which 50% must be owner occupied;
(b)
a mixed use development;
(c)
a requirement that at least 25% of homes within the first home investment zone
remain owner occupied for at least 25 years from the date of original purchase;
(d)
for homes inside the first home investment zone, a requirement that at least 12% of
the owner occupied homes and 12% of the homes that are not owner occupied are
affordable housing;
(e)
a requirement that at least 20% of the extraterritorial homes are affordable housing;
and
(f)
except for extraterritorial homes, the number of homes that result from multiplying
the number of housing units described in Subsection
(2)(a)
by the developable area
described in Subsection
(2)(a)(i)
may be intermingled with other mixed uses within
the first home investment zone.
(3)
(a)
Subject to Subsection
(3)(b)
, to satisfy the requirements described in Subsection
(2)(a)
, a first home investment zone may include an extraterritorial home to count
toward the required density and owner-occupancy of the first home investment zone
by:
(i)
adding the total number of extraterritorial homes related to the first home
investment zone to the total number of homes within the first home investment
zone; and
(ii)
dividing the sum described in Subsection
(3)(a)(i)
by a number equal to 51% of
the total number of developable acres within the first home investment zone.
(b)
Extraterritorial homes may account for no more than half of the total homes to
calculate density within a first home investment zone.
(4)
(a)
If a municipality proposes a first home investment zone, the proposal shall comply
with the limitations described in this Subsection
(4)
.
(b)
A first home investment zone may not be less than 10 acres and no more than 100
acres of developable area in size.
(c)
(i)
Except as provided in Subsection
(4)(c)(ii)
, a first home investment zone is
required to be one contiguous area.
(ii)
While considering a first home investment zone proposal as described in Section
63N-3-1605
, the housing and transit reinvestment zone committee may consider
and approve a first home investment zone that is not one contiguous area if:
(A)
the municipality provides evidence in the proposal showing that the deviation
from the contiguity requirement will enhance the ability of the first home
investment zone to achieve the objectives described in Subsection
(1)
; and
(B)
the housing and transit reinvestment zone committee determines that the
deviation is reasonable and circumstances justify deviation from the contiguity
requirement.
(iii)
The first home investment zone area contiguity is not affected by roads or other
rights-of-way.
(d)
(i)
A first home investment zone proposal may propose the capture of a maximum
of 60% of each taxing entity's tax increment above the base year for a term of no
more than 25 consecutive years within a 45-year period not to exceed the tax
increment amount approved in the first home investment zone proposal.
(ii)
A first home investment zone proposal may not propose or include triggering
more than three tax increment collection periods during the applicable 25-year
period.
(iii)
Subject to Subsection
(4)(d)(iv)
, a municipality shall ensure that the required
affordable housing units are included proportionally in each phase of the first
home investment zone development.
(iv)
A municipality may allow a first home investment zone to be phased and
developed in a manner to provide more of the required affordable housing units in
early phases of development.
(e)
If a municipality proposes a first home investment zone, commencement of the
collection of tax increment, for all or a portion of the first home investment zone, is
triggered by providing notice as described in Subsection
(5)
.
(f)
A municipality may restrict homes within a first home investment zone and related
extraterritorial homes from being used as a short-term rental.
(g)
A municipality shall ensure that affordable housing within a first home investment
zone and related extraterritorial homes that are reserved as affordable housing are
spread throughout the overall development.
(h)
A municipality shall ensure that at least 80% of extraterritorial homes included in a
first home investment zone proposal are single-family detached homes.
(i)
A municipality shall include in a first home investment zone proposal:
(i)
an affordable housing plan, which may include deed restrictions, to ensure the
affordable housing required in the proposal will continue to meet the definition of
affordable housing at least throughout the entire term of the first home investment
zone; and
(ii)
an owner occupancy plan, which may include deed restrictions, to ensure the
owner occupancy requirements in the proposal will continue to meet the definition
of owner occupancy at least throughout the entire term of the first home
investment zone.
(j)
A municipality shall include in the first home investment zone proposal evidence to
demonstrate how the first home investment zone proposal complies with the
municipality's moderate income housing plan and general plan.
(5)
Notice of commencement of collection of tax increment shall be sent by mail or
electronically to the following entities no later than January 1 of the year for which the
tax increment collection is proposed to commence:
(a)
the State Tax Commission;
(b)
the State Board of Education;
(c)
the state auditor;
(d)
the auditor of the county in which the first home investment zone is located;
(e)
each taxing entity affected by the collection of tax increment from the first home
investment zone;
(f)
the assessor of the county in which the first home investment zone is located; and
(g)
the Governor's Office of Economic
Opportunity
Development
.
(6)
A first home investment zone proposal may not include a proposal to capture sales and
use tax increment.
(7)
A municipality may not propose a first home investment zone in a county of the first
class if the limitation described in Subsection
63N-3-603(7)(c)
has been reached.
(8)
A municipality may not propose a first home investment zone in a location that is
eligible for a housing and transit reinvestment zone.
(9)
A municipality may not propose a first home investment zone if the municipality's
community reinvestment agency, based on the most recent annual comprehensive
financial report, retains cash and cash equivalent assets of more than 20% of ongoing
and unencumbered annual community reinvestment agency revenue.
Section 100. Section
63N-3-1603
is amended to read:
63N-3-1603
Effective
05/06/26
. Process for a proposal of a first home
investment zone.
(1)
Subject to approval of the housing and transit reinvestment zone committee as described
in Section
63N-3-1604
, in order to create a first home investment zone, a municipality
that has general land use authority over the first home investment zone area, shall:
(a)
prepare a proposal for the first home investment zone that:
(i)
demonstrates that the proposed first home investment zone will meet the
objectives described in Subsection
63N-3-1602(1)
;
(ii)
explains how the municipality will achieve the requirements of Subsection
63N-3-1602(2)
;
(iii)
defines the specific infrastructure needs, if any, and proposed improvements;
(iv)
demonstrates how the first home investment zone will ensure:
(A)
sufficient pedestrian access to schools and other areas of community; and
(B)
inclusion of child care facilities and access;
(v)
defines the boundaries of the first home investment zone;
(vi)
includes maps of the proposed first home investment zone to illustrate:
(A)
proposed housing density within the first home investment zone;
(B)
extraterritorial homes relevant to the first home investment zone, including
density of the development of extraterritorial homes; and
(C)
existing zoning and proposed zoning changes related to the first home
investment zone;
(vii)
identifies any development impediments that prevent the development from
being a market-rate investment and proposed strategies for addressing each one;
(viii)
describes the proposed development plan, including the requirements described
in Subsections
63N-3-1602(2)
and
(4)
;
(ix)
establishes the collection period or periods to calculate the tax increment;
(x)
describes projected maximum revenues generated and the amount of tax
increment capture from each taxing entity and proposed expenditures of revenue
derived from the first home investment zone;
(xi)
includes an analysis of other applicable or eligible incentives, grants, or sources
of revenue that can be used to reduce the finance gap;
(xii)
proposes a finance schedule to align expected revenue with required financing
costs and payments;
(xiii)
evaluates possible benefits to active transportation, public transportation
availability and utilization, street connectivity, and air quality; and
(xiv)
provides a pro forma for the planned development that:
(A)
satisfies the requirements described in Subsections
63N-3-1602(2)
and
(4)
; and
(B)
includes data showing the cost difference between what type of development
could feasibly be developed absent the first home investment zone tax
increment and the type of development that is proposed to be developed with
the first home investment zone tax increment;
(b)
submit the proposal to the relevant school district to discuss the requirements of the
proposal and whether the proposal provides the benefits and achieves the objectives
described in this part; and
(c)
submit the first home investment zone proposal to the Governor's Office of
Economic
Opportunity
Development
.
(2)
As part of the proposal described in Subsection
(1)
, a municipality shall:
(a)
study and evaluate possible impacts of a proposed first home investment zone on
parking and efficient use of land within the municipality and first home investment
zone; and
(b)
include in the first home investment zone proposal the findings of the study
described in Subsection
(2)(a)
and proposed strategies to efficiently address parking
impacts.
(3)
(a)
After receiving the proposal as described in Subsection
(1)(c)
, the Governor's
Office of Economic
Opportunity
Development
shall:
(i)
within 14 days after the date on which the Governor's Office of Economic
Opportunity
Development
receives the proposal described in Subsection
(1)(c)
,
provide notice of the proposal to all affected taxing entities, including the State
Tax Commission, cities, counties, school districts, metropolitan planning
organizations, and the county assessor and county auditor of the county in which
the first home investment zone is located; and
(ii)
at the expense of the proposing municipality as described in Subsection
(5)
,
contract with an independent entity to:
(A)
perform the gap analysis described in Subsection
(3)(b)
; and
(B)
perform an analysis of the pro-forma described in Subsection
(1)(a)(xiv)(B)

and the feasibility of the proposed development absent the tax increment.
(b)
The gap and pro-forma analysis required in Subsection
(3)(a)(ii)
shall include:
(i)
a description of the planned development;
(ii)
a market analysis relative to other comparable project developments included in
or adjacent to the municipality absent the proposed first home investment zone;
(iii)
an evaluation of the proposal and a determination of the adequacy and efficiency
of the proposal;
(iv)
an evaluation of the proposed tax increment capture needed to cover the system
improvements and project improvements associated with the first home
investment zone proposal and enable the proposed development to occur, and for
the benefit of affordable housing projects; and
(v)
based on the market analysis and other findings, an opinion relative to the
appropriate amount of potential public financing reasonably determined to be
necessary to achieve the objectives described in Subsection
63N-3-1602(1)
.
(c)
After receiving notice from the Governor's Office of Economic
Opportunity
Development
of a proposed first home investment zone as described in Subsection
(3)(a)(i)
, the municipality, in consultation with the county assessor and the State Tax
Commission, shall:
(i)
evaluate the feasibility of administering the tax implications of the proposal; and
(ii)
provide a letter to the Governor's Office of Economic
Opportunity
Development

describing any challenges in the administration of the proposal, or indicating that
the county assessor can feasibly administer the proposal.
(4)
After receiving the results from the analysis described in Subsection
(3)(b)
, the
municipality proposing the first home investment zone may:
(a)
amend the first home investment zone proposal based on the findings of the analysis
described in Subsection
(3)(b)
and request that the Governor's Office of Economic
Opportunity
Development
submit the amended first home investment zone proposal
to the housing and transit reinvestment zone committee; or
(b)
request that the Governor's Office of Economic
Opportunity
Development
submit
the original first home investment zone proposal to the housing and transit
reinvestment zone committee.
(5)
(a)
The Governor's Office of Economic
Opportunity
Development
may accept, as a
dedicated credit, up to $20,000 from a municipality for the costs of the gap analysis
described in Subsection
(3)(b)
.
(b)
The Governor's Office of Economic
Opportunity
Development
may expend funds
received from a municipality as dedicated credits to pay for the costs associated with
the gap analysis described in Subsection
(3)(b)
.
Section 101. Section
63N-3-1604
is amended to read:
63N-3-1604
Effective
05/06/26
. Consideration of proposals by housing and
transit reinvestment zone committee.
(1)
A first home investment zone proposed under this part is subject to approval by the
housing and transit reinvestment zone committee.
(2)
After the Governor's Office of Economic
Opportunity
Development
receives the
results of the analysis described in Section
63N-3-1603
, and after the Governor's Office
of Economic
Opportunity
Development
has received a request from the submitting
municipality to submit the first home investment zone proposal to the housing and
transit reinvestment zone committee, the Governor's Office of Economic
Opportunity
Development
shall notify each of the relevant entities of the formation of the housing
and transit reinvestment zone committee as described in Section
63N-3-605
.
(3)
(a)
The chair of the housing and transit reinvestment zone committee shall convene a
public meeting to consider the proposed first home investment zone in the same
manner as described in Section
63N-3-605
.
(b)
A meeting of the housing and transit reinvestment zone committee is subject to Title
52, Chapter 4, Open and Public Meetings Act.
(4)
(a)
The proposing municipality shall present the first home investment zone proposal
to the housing and transit reinvestment zone committee in a public meeting.
(b)
The housing and transit reinvestment zone committee shall:
(i)
evaluate and verify whether the objectives and elements of a first home investment
zone described in Subsections
63N-3-1502(1)
, (2), and (4) have been met; and
(ii)
evaluate the proposed first home investment zone relative to the analysis
described in Subsection
63N-3-1603(2)
.
(5)
(a)
Subject to Subsection
(5)(b)
, the housing and transit reinvestment zone committee
may:
(i)
request changes to the first home investment zone proposal based on the analysis,
characteristics, and criteria described in Section
63N-3-1603
; or
(ii)
vote to approve or deny the proposal.
(b)
Before the housing and transit reinvestment zone committee may approve the first
home investment zone proposal, the municipality proposing the first home
investment zone shall ensure that the area of the proposed first home investment zone
is zoned in such a manner to accommodate the requirements of a first home
investment zone described in this section and the proposed development.
(6)
If a first home investment zone is approved by the committee:
(a)
the proposed first home investment zone is established according to the terms of the
first home investment zone proposal;
(b)
affected local taxing entities are required to participate according to the terms of the
first home investment zone proposal; and
(c)
each affected taxing entity is required to participate at the same rate.
(7)
A first home investment zone proposal may be amended by following the same
procedure as approving a first home investment zone proposal.
Section 102. Section
63N-3-1702
is amended to read:
63N-3-1702
Effective
05/06/26
. Applicability, requirements, and limitations on
a major sporting event venue zone.
(1)
A major sporting event venue zone created pursuant to this part shall promote the
following objectives:
(a)
redevelopment of existing but aging major sporting event venues;
(b)
development of new major sporting event venues;
(c)
development of infrastructure supporting a major sporting event venue;
(d)
increased utilization of public transportation when accessing a major sporting event
venue;
(e)
improved efficiencies in parking and transportation with the goal of increasing
walkability between a major sporting event venue and a public transit station;
(f)
improved commercial development, or mixed commercial-residential development,
in areas near a major sporting event venue;
(g)
improving air quality by reducing fuel consumption and motor vehicle trips; and
(h)
increasing tourism activity.
(2)
In order to accomplish the objectives described in this section, a creating entity that
initiates the process to create a major sporting event venue zone shall ensure that a
proposal for a major sporting event venue zone includes information demonstrating how
the proposed major sporting event venue zone shall achieve the objectives described in
Subsection
(1)
.
(3)
Notice of commencement of collection of property tax increment shall be sent by mail
or electronically to the following entities no later than January 1 of the year for which
the property tax increment collection is proposed to commence:
(a)
the State Tax Commission;
(b)
the State Board of Education;
(c)
the state auditor;
(d)
the auditor of the county in which the major sporting event venue zone is proposed to
be created;
(e)
each taxing entity to be affected by collection of property tax increment in the
proposed major sporting event venue zone;
(f)
the assessor of the county in which the major sporting event venue zone is proposed
to be created; and
(g)
the Governor's Office of Economic
Opportunity
Development
.
(4)
A major sporting event venue zone proposal may include:
(a)
a proposal to capture property tax increment;
(b)
a proposal to capture local sales and use tax increment; and
(c)
a proposal to implement a tax described in Section
11-71-201
, either immediately
upon creation of the major sporting event venue zone or on a specified timeline
following the creation of the major sporting event venue zone.
Section 103. Section
63N-4-103
is amended to read:
63N-4-103
Effective
05/06/26
. Purpose of the Center for Rural Development.
The Center for Rural Development is established to:
(1)
foster and support economic development programs and activities for the benefit of
rural counties and communities;
(2)
foster and support community, county, and resource management planning programs
and activities for the benefit of rural counties and communities;
(3)
foster and support leadership training programs and activities for the benefit of:
(a)
rural leaders in both the public and private sectors;
(b)
economic development and planning personnel; and
(c)
rural government officials;
(4)
foster and support efforts to coordinate and focus the technical and other resources of
appropriate institutions of higher education, local governments, private sector interests,
associations, nonprofit organizations, federal agencies, and others, in ways that address
the economic development, planning, and leadership challenges;
(5)
work to enhance the capacity of
GOEO
GOED
to address rural economic development,
planning, and leadership training challenges and opportunities by establishing
partnerships and positive working relationships with appropriate public and private
sector entities, individuals, and institutions; and
(6)
foster government-to-government collaboration and good working relations between
state and rural government regarding economic development and planning issues.
Section 104. Section
63N-4-104
is amended to read:
63N-4-104
Effective
05/06/26
. Duties.
(1)
The Center for Rural Development shall:
(a)
work to enhance the capacity of the office to address rural economic development,
planning, and leadership training challenges and opportunities by establishing
partnerships and positive working relationships with appropriate public and private
sector entities, individuals, and institutions;
(b)
work with the
GOEO
GOED
board to coordinate and focus available resources in
ways that address the economic development, planning, and leadership training
challenges and priorities in rural Utah;
(c)
assist in administering the Rural Opportunity Program created in Section
63N-4-802
;
and
(d)
in accordance with economic development and planning policies set by state
government, coordinate relations between:
(i)
the state;
(ii)
rural governments;
(iii)
other public and private groups engaged in rural economic planning and
development; and
(iv)
federal agencies.
(2)
The Center for Rural Development may, in accordance with Title 63G, Chapter 3, Utah
Administrative Rulemaking Act, make rules necessary to carry out its duties.
Section 105. Section
63N-7-102
is amended to read:
63N-7-102
Effective
05/06/26
Partially Repealed
07/01/30
. Utah Office of
Tourism created -- Appointment of managing director -- Responsibilities of tourism
office.
(1)
There is created within
GOEO
GOED
the Utah Office of Tourism.
(2)
(a)
The executive director shall appoint a managing director of the tourism office.
(b)
The managing director may, with the approval of the executive director, appoint staff.
(3)
The tourism office shall:
(a)
be the tourism development authority of the state;
(b)
develop a tourism advertising, marketing, branding, destination development, and
destination management program for the state;
(c)
receive approval from the board under Subsection
63N-7-202
(1)(a) before
implementing the program described in Subsection
(3)(b)
;
(d)
develop a plan to increase the economic contribution by tourists visiting the state;
(e)
plan and conduct a program of information, advertising, and publicity relating to the
recreational, scenic, historic, cultural, and culinary tourist attractions, amenities, and
advantages of the state at large;
(f)
encourage and assist in the coordination of the activities of persons, firms,
associations, corporations, travel regions, counties, and governmental agencies
engaged in publicizing, developing, and promoting the tourist attractions, amenities,
and advantages of the state;
(g)
conduct a regular and ongoing research program to identify statewide economic
trends and conditions in the tourism sector of the economy; and
(h)
ensure that any plan or program developed under this Subsection
(3)
addresses, but
not be limited to, the following policies:
(i)
enhancing the state's image;
(ii)
promoting the state as a year-round destination;
(iii)
encouraging expenditures by visitors to the state; and
(iv)
expanding the markets where the state is promoted.
Section 106. Section
63N-16-102
is amended to read:
63N-16-102
Effective
05/06/26
. Definitions.
As used in this chapter:
(1)
"Advisory committee" means the General Regulatory Sandbox Program Advisory
Committee created in Section
63N-16-104
.
(2)
"Applicable agency" means a department or agency of the state that by law regulates a
business activity and persons engaged in such business activity, including the issuance
of licenses or other types of authorization, which the office determines would otherwise
regulate a sandbox participant.
(3)
"Applicant" means a person that applies to participate in the regulatory sandbox.
(4)
"Blockchain technology" means the use of a digital database containing records of
financial transactions, which can be simultaneously used and shared within a
decentralized, publicly accessible network and can record transactions between two
parties in a verifiable and permanent way.
(5)
"Consumer" means a person that purchases or otherwise enters into a transaction or
agreement to receive an offering pursuant to a demonstration by a sandbox participant.
(6)
"Demonstrate" or "demonstration" means to temporarily provide an offering in
accordance with the provisions of the regulatory sandbox program described in this
chapter.
(7)
"Director" means the director of the Utah Office of Regulatory Relief created in Section
63N-16-103
.
(8)
"Executive director" means the executive director of the Governor's Office of Economic
Opportunity
Development
.
(9)
"Financial product or service" means:
(a)
a financial product or financial service that requires state licensure or registration; or
(b)
a financial product, financial service, or banking business that includes a business
model, delivery mechanism, offering of deposit accounts, or element that may require
a license or other authorization to act as a financial institution, enterprise, or other
entity that is regulated by Title 7, Financial Institutions Act, or other related
provisions.
(10)
"Health, safety, and financial well-being" includes protecting against physical injury,
property damage, or financial harm.
(11)
"Innovation" means the use or incorporation of a new or existing idea, a new or
emerging technology, or a new use of existing technology, including blockchain
technology, to address a problem, provide a benefit, or otherwise offer a product,
production method, or service.
(12)
"Insurance product or service" means an insurance product or insurance service that
requires state licensure, registration, or other authorization as regulated by Title 31A,
Insurance Code, including an insurance product or insurance service that includes a
business model, delivery mechanism, or element that requires a license, registration, or
other authorization to do an insurance business, act as an insurance producer or
consultant, or engage in insurance adjusting as regulated by Title 31A, Insurance Code.
(13)
(a)
"Offering" means a product, production method, or service, including a financial
product or service or an insurance product or service, that includes an innovation.
(b)
"Offering" does not include a product, production method, or service that is governed
by Title 61, Chapter 1, Utah Uniform Securities Act.
(14)
"Product" means a commercially distributed good that is:
(a)
tangible personal property;
(b)
the result of a production process; and
(c)
passed through the distribution channel before consumption.
(15)
"Production" means the method or process of creating or obtaining a good, which may
include assembling, breeding, capturing, collecting, extracting, fabricating, farming,
fishing, gathering, growing, harvesting, hunting, manufacturing, mining, processing,
raising, or trapping a good.
(16)
"Regulatory relief office" means the Utah Office of Regulatory Relief created in
Section
63N-16-103
.
(17)
"Regulatory sandbox" means the General Regulatory Sandbox Program created in
Section
63N-16-201
, which allows a person to temporarily demonstrate an offering
under a waiver or suspension of one or more state laws or regulations.
(18)
"Sandbox participant" means a person whose application to participate in the
regulatory sandbox is approved in accordance with the provisions of this chapter.
(19)
"Service" means any commercial activity, duty, or labor performed for another person.
Section 107. Section
63N-16-301
is amended to read:
63N-16-301
Effective
05/06/26
. Regulatory relief web page.
(1)
The regulatory relief office shall create and maintain on
GOEO's
GOED's
website a
web page that invites residents and businesses in the state to make suggestions regarding
laws and regulations that could be modified or eliminated to reduce the regulatory
burden of residents and businesses in the state.
(2)
On at least a quarterly basis, the regulatory relief office shall compile the results of
suggestions from the web page and provide a written report to the governor, the
Business and Labor Interim Committee, and the Economic Development and Workforce
Services Interim Committee that describes the most common suggestions.
(3)
In creating the report described in Subsection
(2)
, the regulatory relief office and the
advisory committee:
(a)
shall ensure that private information of residents and businesses that make
suggestions on the web page is not made public; and
(b)
may evaluate the suggestions and provide analysis and suggestions regarding which
state laws and regulations could be modified or eliminated to reduce the regulatory
burden of residents and businesses in the state while still protecting consumers.
Section 108. Section
63N-18-201
is amended to read:
63N-18-201
Effective
05/06/26
. Creation of the Utah Center for Immigration
and Integration -- Responsibilities of the center.
(1)
There is created within the Governor's Office of Economic
Opportunity
Development

the Utah Center for Immigration and Integration.
(2)
The center shall:
(a)
assist individuals and businesses in the state with identifying pathways for recruiting
and retaining foreign labor;
(b)
coordinate with state agencies in developing and administering policies and
programs related to immigrant integration;
(c)
develop and implement a statewide strategy for immigrant integration that promotes
economic opportunities for immigrant communities in the state;
(d)
create and convene a task force to review and make recommendations regarding the
state's policies on immigrant integration;
(e)
develop sustainable partnerships with local officials, the business sector, and
community organizations serving immigrant communities in the state; and
(f)
advise and make recommendations to the governor, state agencies, and the
Legislature regarding immigrant integration and foreign labor issues.
(3)
The center may not encourage a business to bypass state residents for the business's
workforce needs.
(4)
The center may, in accordance with
Title 63G, Chapter 3, Utah Administrative
Rulemaking Act
, make rules to carry out the center's responsibilities under this chapter.
Section 109. Section
63N-20-101
is amended to read:
63N-20-101
Effective
05/06/26
. Definitions.
As used in this part:
(1)
"Contractor" means the educational technology provider that the Governor's Office of
Economic
Opportunity
Development
selects under Section
63N-20-102
.
(2)
"Office" means the Governor's Office of Economic
Opportunity
Development
created
in Section
63N-1a-301
.
(3)
"Preschool child" means a child who is:
(a)
four or five years old; and
(b)
not eligible for enrollment under Subsection
53G-4-402(8)
.
(4)
(a)
"Private preschool provider" means a child care program that:
(i)
(A)
is licensed under
Title 26B, Chapter 2, Part 4, Child Care Licensing
or,
except as provided in Subsection
(4)(b)
, is exempt from licensure under
Section
26B-2-405
; and
(B)
meets other criteria as established by the office, consistent with
Utah
Constitution, Article X, Section 1
; or
(ii)
is a residential certificate provider described in Section
26B-2-404
.
(b)
"Private preschool provider" does not include a program exempt from licensure
under Subsection
26B-2-405(2)(c)
.
(5)
"Public preschool" means a preschool program that is provided by a school district, a
charter school, or the Head Start program.
(6)
"State board" means the State Board of Education.
(7)
"UPSTART" means the statewide program created in Section
63N-20-102
that uses a
home-based educational technology program and parent engagement to develop school
readiness skills of preschool children.
Section 110. Section
67-1-2
is amended to read:
67-1-2
Effective
05/06/26
. Senate confirmation of gubernatorial nominees --
Verification of nomination requirements -- Consultation on appointments -- Notification
of anticipated vacancies.
(1)
(a)
Except as provided in Subsection
(3)
(2)
, at least 30 days before the day of an
extraordinary session of the Senate to confirm a gubernatorial nominee, the governor
shall send to each member of the Senate and to the Office of Legislative Research
and General Counsel the following information for each nominee:
(i)
the nominee's name and biographical information, including a resume and
curriculum vitae with personal contact information, including home address, email
address, and telephone number, redacted, except that the governor shall send to
the Office of Legislative Research and General Counsel the contact information
for the nominee;
(ii)
a detailed list, with citations, of the legal requirements for the appointed position;
(iii)
a detailed list with supporting documents explaining how, and verifying that, the
nominee meets each statutory and constitutional requirement for the appointed
position;
(iv)
a written certification by the governor that the nominee satisfies all requirements
for the appointment; and
(v)
public comment information collected in accordance with Section
63G-24-204
.
(b)
This Subsection
(1)
does not apply to a judicial appointee.
(2)
(a)
A majority of the president of the Senate, the Senate majority leader, and the
Senate minority leader may waive the 30-day requirement described in Subsection
(1)

for a gubernatorial nominee other than a nominee for the following:
(i)
the executive director of a department;
(ii)
the executive director of the Governor's Office of Economic
Opportunity
Development
;
(iii)
the executive director of the Labor Commission;
(iv)
a member of the State Tax Commission;
(v)
a member of the State Board of Education;
(vi)
a member of the Utah Board of Higher Education; or
(vii)
an individual:
(A)
whose appointment requires the advice and consent of the Senate; and
(B)
whom the governor designates as a member of the governor's cabinet.
(b)
The Senate shall hold a confirmation hearing for a nominee for an individual
described in Subsection
(2)(a)
.
(3)
The governor shall:
(a)
if the governor is aware of an upcoming vacancy in a position that requires Senate
confirmation, provide notice of the upcoming vacancy to the president of the Senate,
the Senate minority leader, and the Office of Legislative Research and General
Counsel at least 30 days before the day on which the vacancy occurs; and
(b)
establish a process for government entities and other relevant organizations to
provide input on gubernatorial appointments.
(4)
When the governor makes a judicial appointment, the governor shall immediately
provide to the president of the Senate and the Office of Legislative Research and
General Counsel:
(a)
the name of the judicial appointee; and
(b)
the judicial appointee's:
(i)
resume;
(ii)
complete file of all the application materials the governor received from the
judicial nominating commission; and
(iii)
any other related documents, including any letters received by the governor
about the appointee, unless the letter specifically directs that the letter may not be
shared.
(5)
The governor shall inform the president of the Senate and the Office of Legislative
Research and General Counsel of the number of letters withheld pursuant to Subsection
(4)(b)(iii)
.
(6)
(a)
Letters of inquiry submitted by any judge at the request of any judicial nominating
commission are classified as private in accordance with Section
63G-2-302
.
(b)
All other records received from the governor pursuant to this Subsection
(6)
may be
classified as private in accordance with Section
63G-2-302
.
(7)
The Senate shall consent or refuse to give the Senate's consent to a nomination or
judicial appointment.
Section 111. Section
67-3-1
is amended to read:
67-3-1
Effective
05/06/26
. Functions and duties.
(1)
(a)
The state auditor is the auditor of public accounts and is independent of any
executive or administrative officers of the state.
(b)
The state auditor is not limited in the selection of personnel or in the determination
of the reasonable and necessary expenses of the state auditor's office.
(2)
The state auditor shall examine and certify annually in respect to each fiscal year,
financial statements showing:
(a)
the condition of the state's finances;
(b)
the revenues received or accrued;
(c)
expenditures paid or accrued;
(d)
the amount of unexpended or unencumbered balances of the appropriations to the
agencies, departments, divisions, commissions, and institutions; and
(e)
the cash balances of the funds in the custody of the state treasurer.
(3)
(a)
The state auditor shall:
(i)
audit each permanent fund, each special fund, the General Fund, and the accounts
of any department of state government or any independent agency or public
corporation as the law requires, as the auditor determines is necessary, or upon
request of the governor or the Legislature;
(ii)
perform the audits in accordance with generally accepted auditing standards and
other auditing procedures as promulgated by recognized authoritative bodies; and
(iii)
as the auditor determines is necessary, conduct the audits to determine:
(A)
honesty and integrity in fiscal affairs;
(B)
accuracy and reliability of financial statements;
(C)
effectiveness and adequacy of financial controls; and
(D)
compliance with the law.
(b)
If any state entity receives federal funding, the state auditor shall ensure that the
audit is performed in accordance with federal audit requirements.
(c)
(i)
The costs of the federal compliance portion of the audit may be paid from an
appropriation to the state auditor from the General Fund.
(ii)
If an appropriation is not provided, or if the federal government does not
specifically provide for payment of audit costs, the costs of the federal compliance
portions of the audit shall be allocated on the basis of the percentage that each
state entity's federal funding bears to the total federal funds received by the state.
(iii)
The allocation shall be adjusted to reflect any reduced audit time required to
audit funds passed through the state to local governments and to reflect any
reduction in audit time obtained through the use of internal auditors working
under the direction of the state auditor.
(4)
(a)
Except as provided in Subsection
(4)(b)
, the state auditor shall, in addition to
financial audits, and as the auditor determines is necessary, conduct performance and
special purpose audits, examinations, and reviews of any entity that receives public
funds, including a determination of any or all of the following:
(i)
the honesty and integrity of all the entity's fiscal affairs;
(ii)
whether the entity's administrators have faithfully complied with legislative intent;
(iii)
whether the entity's operations have been conducted in an efficient, effective, and
cost-efficient manner;
(iv)
whether the entity's programs have been effective in accomplishing the intended
objectives; and
(v)
whether the entity's management, control, and information systems are adequate,
effective, and secure.
(b)
The auditor may not conduct performance and special purpose audits, examinations,
and reviews of any entity that receives public funds if the entity:
(i)
has an elected auditor; and
(ii)
has, within the entity's last budget year, had the entity's financial statements or
performance formally reviewed by another outside auditor.
(5)
The state auditor:
(a)
shall administer any oath or affirmation necessary to the performance of the duties of
the auditor's office; and
(b)
may:
(i)
subpoena witnesses and documents, whether electronic or otherwise; and
(ii)
examine into any matter that the auditor considers necessary.
(6)
The state auditor may require all persons who have had the disposition or management
of any property of this state or its political subdivisions to submit statements regarding
the property at the time and in the form that the auditor requires.
(7)
The state auditor shall:
(a)
except where otherwise provided by law, institute suits in Salt Lake County in
relation to the assessment, collection, and payment of revenues against:
(i)
persons who by any means have become entrusted with public money or property
and have failed to pay over or deliver the money or property; and
(ii)
all debtors of the state;
(b)
collect and pay into the state treasury all fees received by the state auditor;
(c)
perform the duties of a member of all boards of which the state auditor is a member
by the constitution or laws of the state, and any other duties that are prescribed by the
constitution and by law;
(d)
stop the payment of the salary of any state official or state employee who:
(i)
refuses to settle accounts or provide required statements about the custody and
disposition of public funds or other state property;
(ii)
refuses, neglects, or ignores the instruction of the state auditor or any controlling
board or department head with respect to the manner of keeping prescribed
accounts or funds; or
(iii)
fails to correct any delinquencies, improper procedures, and errors brought to the
official's or employee's attention;
(e)
establish accounting systems, methods, and forms for public accounts in all taxing or
fee-assessing units of the state in the interest of uniformity, efficiency, and economy;
(f)
superintend the contractual auditing of all state accounts;
(g)
subject to Subsection
(8)(a)
, withhold state allocated funds or the disbursement of
property taxes from a state or local taxing or fee-assessing unit, if necessary, to
ensure that officials and employees in those taxing units comply with state laws and
procedures in the budgeting, expenditures, and financial reporting of public funds;
(h)
subject to Subsection
(9)
, withhold the disbursement of tax money from any county,
if necessary, to ensure that officials and employees in the county comply with
Section
59-2-303.1
; and
(i)
withhold state allocated funds or the disbursement of property taxes from a local
government entity or a limited purpose entity, as those terms are defined in Section
67-1a-15
if the state auditor finds the withholding necessary to ensure that the entity
registers and maintains the entity's registration with the lieutenant governor, in
accordance with Section
67-1a-15
.
(8)
(a)
Except as otherwise provided by law, the state auditor may not withhold funds
under Subsection
(7)(g)
until a state or local taxing or fee-assessing unit has received
formal written notice of noncompliance from the auditor and has been given 60 days
to make the specified corrections.
(b)
If, after receiving notice under Subsection
(8)(a)
, a state or independent local
fee-assessing unit that exclusively assesses fees has not made corrections to comply
with state laws and procedures in the budgeting, expenditures, and financial reporting
of public funds, the state auditor:
(i)
shall provide a recommended timeline for corrective actions;
(ii)
may prohibit the state or local fee-assessing unit from accessing money held by
the state; and
(iii)
may prohibit a state or local fee-assessing unit from accessing money held in an
account of a financial institution by filing an action in a court with jurisdiction
under Title
78A, Judiciary and Judicial Administration
, requesting an order of the
court to prohibit a financial institution from providing the fee-assessing unit
access to an account.
(c)
The state auditor shall remove a limitation on accessing funds under Subsection
(8)(b)

upon compliance with state laws and procedures in the budgeting, expenditures, and
financial reporting of public funds.
(d)
If a local taxing or fee-assessing unit has not adopted a budget in compliance with
state law, the state auditor:
(i)
shall provide notice to the taxing or fee-assessing unit of the unit's failure to
comply;
(ii)
may prohibit the taxing or fee-assessing unit from accessing money held by the
state; and
(iii)
may prohibit a taxing or fee-assessing unit from accessing money held in an
account of a financial institution by:
(A)
contacting the taxing or fee-assessing unit's financial institution and
requesting that the institution prohibit access to the account; or
(B)
filing an action in a court with jurisdiction under Title
78A, Judiciary and
Judicial Administration
, requesting an order of the court to prohibit a financial
institution from providing the taxing or fee-assessing unit access to an account.
(e)
If the local taxing or fee-assessing unit adopts a budget in compliance with state law,
the state auditor shall eliminate a limitation on accessing funds described in
Subsection
(8)(d)
.
(9)
The state auditor may not withhold funds under Subsection
(7)(h)
until a county has
received formal written notice of noncompliance from the auditor and has been given 60
days to make the specified corrections.
(10)
(a)
The state auditor may not withhold funds under Subsection
(7)(i)
until the state
auditor receives a notice of non-registration, as that term is defined in Section
67-1a-15
.
(b)
If the state auditor receives a notice of non-registration, the state auditor may
prohibit the local government entity or limited purpose entity, as those terms are
defined in Section
67-1a-15
, from accessing:
(i)
money held by the state; and
(ii)
money held in an account of a financial institution by:
(A)
contacting the entity's financial institution and requesting that the institution
prohibit access to the account; or
(B)
filing an action in a court with jurisdiction under Title
78A, Judiciary and
Judicial Administration
, requesting an order of the court to prohibit a financial
institution from providing the entity access to an account.
(c)
The state auditor shall remove the prohibition on accessing funds described in
Subsection
(10)(b)
if the state auditor received a notice of registration, as that term is
defined in Section
67-1a-15
, from the lieutenant governor.
(11)
Notwithstanding Subsection
(7)(g)
,
(7)(h)
,
(7)(i
),
(8)(b)
,
(8)(d)
, or
(10)(b
), the state
auditor:
(a)
shall authorize a disbursement by a local government entity or limited purpose entity,
as those terms are defined in Section
67-1a-15
, or a state or local taxing or
fee-assessing unit if the disbursement is necessary to:
(i)
avoid a major disruption in the operations of the local government entity, limited
purpose entity, or state or local taxing or fee-assessing unit; or
(ii)
meet debt service obligations; and
(b)
may authorize a disbursement by a local government entity, limited purpose entity,
or state or local taxing or fee-assessing unit as the state auditor determines is
appropriate.
(12)
(a)
The state auditor may seek relief under the Utah Rules of Civil Procedure to take
temporary custody of public funds if an action is necessary to protect public funds
from being improperly diverted from their intended public purpose.
(b)
If the state auditor seeks relief under Subsection
(12)(a)
:
(i)
the state auditor is not required to exhaust the procedures in Subsection
(7)
or
(8)
;
and
(ii)
the state treasurer may hold the public funds in accordance with Section
67-4-1
if
a court orders the public funds to be protected from improper diversion from their
public purpose.
(13)
The state auditor shall:
(a)
establish audit guidelines and procedures for audits of local mental health and
substance abuse authorities and their contract providers, conducted pursuant to Title
17, Chapter 77
, Local Health and Human Services, Title
26B, Chapter 5
, Health Care
- Substance Use and Mental Health, and Title
51, Chapter 2a
, Accounting Reports
from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act;
and
(b)
ensure that those guidelines and procedures provide assurances to the state that:
(i)
state and federal funds appropriated to local mental health authorities are used for
mental health purposes;
(ii)
a private provider under an annual or otherwise ongoing contract to provide
comprehensive mental health programs or services for a local mental health
authority is in compliance with state and local contract requirements and state and
federal law;
(iii)
state and federal funds appropriated to local substance abuse authorities are used
for substance abuse programs and services; and
(iv)
a private provider under an annual or otherwise ongoing contract to provide
comprehensive substance abuse programs or services for a local substance abuse
authority is in compliance with state and local contract requirements, and state and
federal law.
(14)
(a)
The state auditor may, in accordance with the auditor's responsibilities for
political subdivisions of the state as provided in Title
51, Chapter 2a
, Accounting
Reports from Political Subdivisions, Interlocal Organizations, and Other Local
Entities Act, initiate audits or investigations of any political subdivision that are
necessary to determine honesty and integrity in fiscal affairs, accuracy and reliability
of financial statements, effectiveness, and adequacy of financial controls and
compliance with the law.
(b)
If the state auditor receives notice under Subsection
11-41-104(7)
from the
Governor's Office of Economic
Opportunity
Development
on or after July 1, 2024,
the state auditor may initiate an audit or investigation of the public entity subject to
the notice to determine compliance with Section
11-41-103
.
(15)
(a)
The state auditor may not audit work that the state auditor performed before
becoming state auditor.
(b)
If the state auditor has previously been a responsible official in state government
whose work has not yet been audited, the Legislature shall:
(i)
designate how that work shall be audited; and
(ii)
provide additional funding for those audits, if necessary.
(16)
The state auditor shall:
(a)
with the assistance, advice, and recommendations of an advisory committee
appointed by the state auditor from among special district boards of trustees, officers,
and employees and special service district boards, officers, and employees:
(i)
prepare a Uniform Accounting Manual for Special Districts that:
(A)
prescribes a uniform system of accounting and uniform budgeting and
reporting procedures for special districts under Title
17B, Limited Purpose
Local Government Entities - Special Districts
, and special service districts
under Title
17D, Chapter 1
, Special Service District Act;
(B)
conforms with generally accepted accounting principles; and
(C)
prescribes reasonable exceptions and modifications for smaller districts to the
uniform system of accounting, budgeting, and reporting;
(ii)
maintain the manual under this Subsection
(16)(a)
so that the manual continues to
reflect generally accepted accounting principles;
(iii)
conduct a continuing review and modification of procedures in order to improve
them;
(iv)
prepare and supply each district with suitable budget and reporting forms; and
(v)
(A)
prepare instructional materials, conduct training programs, and render other
services considered necessary to assist special districts and special service
districts in implementing the uniform accounting, budgeting, and reporting
procedures; and
(B)
ensure that any training described in Subsection
(16)(a)(v)(A)
complies with
Title
63G, Chapter 22
, State Training and Certification Requirements; and
(b)
continually analyze and evaluate the accounting, budgeting, and reporting practices
and experiences of specific special districts and special service districts selected by
the state auditor and make the information available to all districts.
(17)
(a)
The following records in the custody or control of the state auditor are protected
records under Title
63G, Chapter 2
, Government Records Access and Management
Act:
(i)
records that would disclose information relating to allegations of personal
misconduct, gross mismanagement, or illegal activity of a past or present
governmental employee if the information or allegation cannot be corroborated by
the state auditor through other documents or evidence, and the records relating to
the allegation are not relied upon by the state auditor in preparing a final audit
report;
(ii)
records and audit workpapers to the extent the workpapers would disclose the
identity of an individual who during the course of an audit, communicated the
existence of any waste of public funds, property, or manpower, or a violation or
suspected violation of a law, rule, or regulation adopted under the laws of this
state, a political subdivision of the state, or any recognized entity of the United
States, if the information was disclosed on the condition that the identity of the
individual be protected;
(iii)
before an audit is completed and the final audit report is released, records or
drafts circulated to an individual who is not an employee or head of a
governmental entity for the individual's response or information;
(iv)
records that would disclose an outline or part of any audit survey plans or audit
program; and
(v)
requests for audits, if disclosure would risk circumvention of an audit.
(b)
The provisions of Subsections
(17)(a)(i)
,
(ii)
, and
(iii)
do not prohibit the disclosure
of records or information that relate to a violation of the law by a governmental entity
or employee to a government prosecutor or peace officer.
(c)
The provisions of this Subsection
(17)
do not limit the authority otherwise given to
the state auditor to classify a document as public, private, controlled, or protected
under Title
63G, Chapter 2
, Government Records Access and Management Act.
(d)
(i)
As used in this Subsection
(17)(d)
, "record dispute" means a dispute between
the state auditor and the subject of an audit performed by the state auditor as to
whether the state auditor may release a record, as defined in Section
63G-2-103
,
to the public that the state auditor gained access to in the course of the state
auditor's audit but which the subject of the audit claims is not subject to disclosure
under Title
63G, Chapter 2
, Government Records Access and Management Act.
(ii)
The state auditor may submit a record dispute to the director of the Government
Records Office, created in Section
63A-12-202
, for a determination of whether the
state auditor may, in conjunction with the state auditor's release of an audit report,
release to the public the record that is the subject of the record dispute.
(iii)
The state auditor or the subject of the audit may seek judicial review of the
director's determination, described in Subsection
(17)(d)(ii)
, as provided in
Section
63G-2-404
.
(18)
If the state auditor conducts an audit of an entity that the state auditor has previously
audited and finds that the entity has not implemented a recommendation made by the
state auditor in a previous audit, the state auditor shall notify the Legislative
Management Committee through the Legislative Management Committee's Audit
Subcommittee that the entity has not implemented that recommendation.
(19)
The state auditor shall, with the advice and consent of the Senate, appoint the state
privacy auditor described in Section
67-3-13
.
(20)
Except as provided in Subsection
(21)
, the state auditor shall report, or ensure that
another government entity reports, on the financial, operational, and performance
metrics for the state system of higher education and the state system of public education,
including metrics in relation to students, programs, and schools within those systems.
(21)
(a)
Notwithstanding Subsection
(20)
, the state auditor shall conduct regular audits of:
(i)
the scholarship granting organization for the Carson Smith Opportunity
Scholarship Program, created in Section
53E-7-402
;
(ii)
the State Board of Education for the Carson Smith Scholarship Program, created
in Section
53F-4-302
; and
(iii)
the scholarship program manager for the Utah Fits All Scholarship Program,
created in Section
53F-6-402
, including an analysis of the cost effectiveness of the
program, taking into consideration the amount of the scholarship and the amount
of state and local funds dedicated on a per-student basis within the traditional
public education system.
(b)
Nothing in this subsection limits or impairs the authority of the State Board of
Education to administer the programs described in Subsection
(21)(a)
.
(22)
The state auditor shall, based on the information posted by the Office of Legislative
Research and General Counsel under Subsection
36-12-12.1(2)
, for each policy, track
and post the following information on the state auditor's website:
(a)
the information posted under Subsections
36-12-12.1(2)(a)
through
(e)
;
(b)
an indication regarding whether the policy is timely adopted, adopted late, or not
adopted;
(c)
an indication regarding whether the policy complies with the requirements
established by law for the policy; and
(d)
a link to the policy.
(23)
(a)
A legislator may request that the state auditor conduct an inquiry to determine
whether a government entity, government official, or government employee has
complied with a legal obligation directly imposed, by statute, on the government
entity, government official, or government employee.
(b)
The state auditor may, upon receiving a request under Subsection
(23)(a)
, conduct
the inquiry requested.
(c)
If the state auditor conducts the inquiry described in Subsection
(23)(b)
, the state
auditor shall post the results of the inquiry on the state auditor's website.
(d)
The state auditor may limit the inquiry described in this Subsection
(23)
to a simple
determination, without conducting an audit, regarding whether the obligation was
fulfilled.
(24)
The state auditor shall:
(a)
ensure compliance with Title
63G, Chapter 31
, Distinctions on the Basis of Sex, in
accordance with Section
63G-31-401
; and
(b)
report to the Legislative Management Committee, upon request, regarding the state
auditor's actions under this Subsection
(24)
.
(25)
The state auditor shall report compliance with Sections
67-27-107
,
67-27-108
, and
67-27-109
by:
(a)
establishing a process to receive and audit each alleged violation; and
(b)
reporting to the Legislative Management Committee, upon request, regarding the
state auditor's findings and recommendations under this Subsection
(25)
.
(26)
The state auditor shall ensure compliance with Section
63G-1-704
regarding the
display of flags in or on government property.
(27)
(a)
On or before January 31 each year, the state auditor shall prepare a report that
states, for each entity that holds public funds as defined in Section
51-7-3
, the entity's
total balance, as of the last day of the immediately preceding fiscal year, of cash, cash
equivalents, and investments, as those terms are defined under the standards
established by the Governmental Accounting Standards Board.
(b)
The state auditor shall make the report described in Subsection
(27)(a)
publicly
available on a website that the state auditor maintains.
Section 112. Section
67-22-2
is amended to read:
67-22-2
Effective
05/06/26
. Compensation -- Other state officers.
(1)
As used in this section:
(a)
"Appointed executive" means the:
(i)
commissioner of the Department of Agriculture and Food;
(ii)
commissioner of the Insurance Department;
(iii)
commissioner of the Labor Commission;
(iv)
director, Department of Alcoholic Beverage Services;
(v)
commissioner of the Department of Financial Institutions;
(vi)
executive director, Department of Commerce;
(vii)
executive director,
State
Commission on Criminal and Juvenile Justice;
(viii)
adjutant general;
(ix)
executive director, Department of Cultural and Community Engagement;
(x)
executive director, Department of Corrections;
(xi)
commissioner, Department of Public Safety;
(xii)
executive director, Department of Natural Resources;
(xiii)
executive director, Governor's Office of Planning and Budget;
(xiv)
executive director, Department of Government Operations;
(xv)
executive director, Department of Environmental Quality;
(xvi)
executive director, Governor's Office of Economic
Opportunity
Development
;
(xvii)
executive director, Department of Workforce Services;
(xviii)
executive director, Department of Health and Human Services, Nonphysician;
(xix)
executive director, Department of Transportation;
(xx)
executive director, Department of Veterans and Military Affairs;
(xxi)
advisor, Public Lands Policy Coordinating Office, created in Section
63L-11-201
;
(xxii)
Great Salt Lake commissioner, appointed under Section
73-32-201
; and
(xxiii)
Utah water agent, appointed under Section
73-10g-702
.
(b)
"Board or commission executive" means:
(i)
members, Board of Pardons and Parole;
(ii)
chair, State Tax Commission;
(iii)
commissioners, State Tax Commission;
(iv)
executive director, State Tax Commission;
(v)
chair, Public Service Commission; and
(vi)
commissioners, Public Service Commission.
(c)
"Deputy" means the person who acts as the appointed executive's second in
command as determined by the Division of Human Resource Management.
(2)
(a)
The director of the Division of Human Resource Management shall:
(i)
before October 31 of each year, recommend to the governor a compensation plan
for the appointed executives and the board or commission executives; and
(ii)
base those recommendations on market salary studies conducted by the Division
of Human Resource Management.
(b)
(i)
The Division of Human Resource Management shall determine the salary range
for the appointed executives by:
(A)
identifying the salary range assigned to the appointed executive's deputy;
(B)
designating the lowest minimum salary from those deputies' salary ranges as
the minimum salary for the appointed executives' salary range; and
(C)
designating 105% of the highest maximum salary range from those deputies'
salary ranges as the maximum salary for the appointed executives' salary range.
(ii)
If the deputy is a medical doctor, the Division of Human Resource Management
may not consider that deputy's salary range in designating the salary range for
appointed executives.
(c)
(i)
Except as provided in Subsection
(2)(c)(ii)
, in establishing the salary ranges for
board or commission executives, the Division of Human Resource Management
shall set the maximum salary in the salary range for each of those positions at
90% of the salary for district judges as established in the annual appropriation act
under Section
67-8-2
.
(ii)
In establishing the salary ranges for an individual described in Subsection
(1)(b)(ii)
,
(1)(b)(iii)
, or
(1)(b)(iv)
, the Division of Human Resource Management
shall set the maximum salary in the salary range for each of those positions at
100% of the salary for district judges as established in the annual appropriation act
under Section
67-8-2
.
(3)
(a)
(i)
Except as provided in Subsection
(3)(a)(ii)
or Subsection
(3)(d)
, the
governor shall establish a specific salary for each appointed executive within the
range established under Subsection
(2)(b)
.
(ii)
If the executive director of the Department of Health and Human Services is a
physician, the governor shall establish a salary within the highest physician salary
range established by the Division of Human Resource Management.
(iii)
The governor may provide salary increases for appointed executives within the
range established by Subsection
(2)(b)
and identified in Subsection
(3)(a)(ii)
.
(b)
The governor shall apply the same overtime regulations applicable to other FLSA
exempt positions.
(c)
The governor may develop standards and criteria for reviewing the appointed
executives.
(d)
If under Section
73-10g-702
the governor appoints an individual who is serving in an
appointed executive branch position to be the Utah water agent, the governor shall
adjust the salary of the Utah water agent to account for salary received for the
appointed executive branch position.
(4)
Salaries for other Schedule A employees, as defined in Section
63A-17-301
, that are not
provided for in this chapter, or in Title
67, Chapter 8
, Utah Elected Official and Judicial
Salary Act, shall be established as provided in Section
63A-17-301
.
(5)
(a)
The Legislature fixes benefits for the appointed executives and the board or
commission executives as follows:
(i)
the option of participating in a state retirement system established by Title
49,
Utah State Retirement and Insurance Benefit Act
, or in a deferred compensation
plan administered by the State Retirement Office in accordance with the Internal
Revenue Code and its accompanying rules and regulations;
(ii)
health insurance;
(iii)
dental insurance;
(iv)
basic life insurance;
(v)
unemployment compensation;
(vi)
workers' compensation;
(vii)
required employer contribution to
Social Security
social security
;
(viii)
long-term disability income insurance;
(ix)
the same additional state-paid life insurance available to other noncareer service
employees;
(x)
the same severance pay available to other noncareer service employees;
(xi)
the same leave, holidays, and allowances granted to Schedule B state employees
as follows:
(A)
sick leave;
(B)
converted sick leave if accrued prior to January 1, 2014;
(C)
educational allowances;
(D)
holidays; and
(E)
annual leave except that annual leave shall be accrued at the maximum rate
provided to Schedule B state employees;
(xii)
the option to convert accumulated sick leave to cash or insurance benefits as
provided by law or rule upon resignation or retirement according to the same
criteria and procedures applied to Schedule B state employees;
(xiii)
the option to purchase additional life insurance at group insurance rates
according to the same criteria and procedures applied to Schedule B state
employees; and
(xiv)
professional memberships if being a member of the professional organization is
a requirement of the position.
(b)
Each department shall pay the cost of additional state-paid life insurance for its
executive director from its existing budget.
(6)
The Legislature fixes the following additional benefits:
(a)
for the executive director of the Department of Transportation a vehicle for official
and personal use;
(b)
for the executive director of the Department of Natural Resources a vehicle for
commute and official use;
(c)
for the commissioner of Public Safety:
(i)
an accidental death insurance policy if POST certified; and
(ii)
a public safety vehicle for official and personal use;
(d)
for the executive director of the Department of Corrections:
(i)
an accidental death insurance policy if POST certified; and
(ii)
a public safety vehicle for official and personal use;
(e)
for the adjutant general a vehicle for official and personal use;
(f)
for each member of the Board of Pardons and Parole a vehicle for commute and
official use; and
(g)
for the executive director of the Department of Veterans and Military Affairs a
vehicle for commute and official use.
Section 113. Section
71A-9-303
is amended to read:
71A-9-303
Effective
05/06/26
. Certain improvements, alterations, and
expansions prohibited.
(1)
A person may not begin to develop, or authorize development, on any land on which the
department or the Governor's Office of Economic
Opportunity
Development
holds a
lawful easement unless the department or the Governor's Office of Economic
Opportunity
Development
has affirmatively authorized the development of the land.
(2)
Nothing in this part prohibits a property owner from improving, altering, or expanding
an existing residential or commercial use of the property owner's property if the
improvement, alteration, or expansion does not violate any conditions of an easement
placed on the property owner's land.
Section 114. Section
72-1-209
is amended to read:
72-1-209
Effective
05/06/26
. Department to cooperate in programs relating to
scenic centers.
The department shall cooperate in planning and promoting road-building programs into
the scenic centers of the state and in providing camping grounds and facilities in scenic centers
for tourists with:
(1)
the Governor's Office of Economic
Opportunity
Development
;
(2)
other states;
(3)
all national, state, and local planning and zoning agencies and boards;
(4)
municipal and county officials; and
(5)
other agencies.
Section 115. Section
72-2-503
is amended to read:
72-2-503
Effective
05/06/26
. Board creation -- Duties -- Grant administration.
(1)
There is created the affordable housing infrastructure grant board consisting of the
following members:
(a)
the executive director of the department, or the executive director's designee;
(b)
the executive director of the Governor's Office of Economic
Opportunity
Development
appointed under Section
63N-1a-302
, or the executive director's
designee; and
(c)
an employee of the governor's office that is an expert or advisor on housing strategy,
appointed by the governor.
(2)
(a)
The Governor's Office of Economic
Opportunity
Development
shall provide staff
support for the board and the grant program.
(b)
The Governor's Office of Economic
Opportunity
Development
may use and the
department shall transfer grant funds for the costs of the Governor's Office of
Economic
Opportunity
Development
to administer the grant program under this part.
(c)
The Governor's Office of Economic
Opportunity
Development
and the department
shall enter into a memorandum of understanding to facilitate the calculation and
transfer of funds for the administrative costs described in Subsection
(2)(b)
.
(3)
The Governor's Office of Economic
Opportunity
Development
, in consultation with
the board, shall develop a process for the prioritization of grant proposals that includes:
(a)
instructions on making and submitting a grant proposal;
(b)
methodology for selecting grants; and
(c)
methodology for awarding grants.
(4)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
Governor's Office of Economic
Opportunity
Development
shall make rules to establish
the process described in Subsection
(3)
and as otherwise necessary to implement this
part.
(5)
The board shall:
(a)
accept grant applications;
(b)
rank grant proposals; and
(c)
award grants in accordance with this part.
(6)
A grant applicant shall ensure that each grant proposal includes:
(a)
information about the proposed project, including the projected number of affordable
housing units, which may not be less than 50 units of affordable housing;
(b)
the projected time line of the proposed project;
(c)
data and information regarding the proposed types of affordable housing; and
(d)
information about the public infrastructure and other improvements needed.
(7)
(a)
In considering a grant proposal, the board shall consider criteria including:
(i)
the value and number of housing units the project will produce;
(ii)
the value of any matching contribution from the grant applicant, including
information about how the public entity determined the value of the matching
assets; and
(iii)
any other criteria the board determines relevant.
(b)
For a grant proposal including highway infrastructure, the board may not award a
grant unless the grant applicant provides a minimum matching contribution of the
right-of-way needed for the highway improvements.
(c)
If a grant proposal includes highway infrastructure, the board shall give priority to
the construction of public highways that are highways of regional significance that
connect to other highways or points of regional significance.
(8)
(a)
Subject to available funding, and subject to Subsection
(8)(b)
, the board may
award a grant to a recipient that the board determines advisable.
(b)
For every $20,000 of grant funding awarded to a recipient, the infrastructure shall
support at least one unit of affordable housing.
(c)
The board may not award a grant to a recipient if the board determines that the
recipient will not be able to satisfy the requirement under Subsection
(8)(b)
.
(9)
If the board approves the award of a grant as provided in this part, the department shall
transfer the money to the grant recipient in accordance with Subsection
(10)
.
(10)
(a)
Before the department may provide grant money to a public entity for a project
related to a grant awarded by the board, the public entity shall provide a detailed cost
estimate of costs to complete the planning and design of the project.
(b)
If the executive director approves the cost estimate described in Subsection
(10)(a)
,
the department may provide to the public entity grant money reasonably necessary to
complete the planning and design of the project.
(c)
After completion of the planning and design of a project related to a grant awarded
by the board, the public entity shall provide to the department a detailed estimate of
the costs to construct and complete the project described in Subsection
(10)(b)
.
(d)
If the executive director approves the cost estimates described in Subsection
(10)(c)
,
the department may provide grant money to a public entity to construct and complete
the project described in Subsection
(10)(b)
.
Section 116. Section
72-4-302
is amended to read:
72-4-302
Effective
05/06/26
Repealed
01/02/30
. Utah State Scenic Byway
Committee -- Creation -- Membership -- Meetings -- Expenses.
(1)
There is created the Utah State Scenic Byway Committee.
(2)
(a)
The committee shall consist of the following 13 members:
(i)
a representative from each of the following entities appointed by the governor:
(A)
the Governor's Office of Economic
Opportunity
Development
;
(B)
the Utah Department of Transportation;
(C)
the Department of Cultural and Community Engagement;
(D)
the Division of State Parks;
(E)
the Federal Highway Administration;
(F)
the National Park Service;
(G)
the National Forest Service; and
(H)
the Bureau of Land Management;
(ii)
one local government tourism representative appointed by the governor;
(iii)
a representative from the private business sector appointed by the governor; and
(iv)
three local elected officials from a county, city, or town within the state
appointed by the governor.
(b)
Except as provided in Subsection
(2)(c)
, the members appointed in this Subsection
(2)
shall be appointed for a four-year term of office.
(c)
The governor shall, at the time of appointment or reappointment for appointments
made under Subsection
(2)(a)(i)
,
(ii)
,
(iii)
, or
(iv)
adjust the length of terms to ensure
that the terms of committee members are staggered so that approximately half of the
committee is appointed every two years.
(3)
(a)
The representative from the Governor's Office of Economic
Opportunity
Development
shall chair the committee.
(b)
The members appointed under Subsections
(2)(a)(i)(E)
through
(H)
serve as
nonvoting, ex officio members of the committee.
(4)
The Governor's Office of Economic
Opportunity
Development
and the department
shall provide staff support to the committee.
(5)
(a)
The chair may call a meeting of the committee only with the concurrence of the
department.
(b)
A majority of the voting members of the committee constitute a quorum.
(c)
Action by a majority vote of a quorum of the committee constitutes action by the
committee.
(6)
A member may not receive compensation or benefits for the member's service, but may
receive per diem and travel expenses as allowed in:
(a)
Section
63A-3-106
;
(b)
Section
63A-3-107
; and
(c)
rules made by the Division of Finance according to Sections
63A-3-106
and
63A-3-107
.
Section 117. Section
72-7-504
is amended to read:
72-7-504
Effective
05/06/26
. Advertising prohibited near interstate or primary
system -- Exceptions -- Logo advertising -- Department rules.
(1)
As used in this section, "specific service trailblazer sign" means a guide sign that
provides users with business identification or directional information for services and
eligible activities that are advertised on a logo advertising sign authorized under
Subsection
(3)(a)(i)
.
(2)
Outdoor advertising that is capable of being read or comprehended from any place on
the main-traveled way of an interstate or primary system may not be erected or
maintained, except:
(a)
directional and other official signs and notices authorized or required by law,
including signs and notices pertaining to natural wonders and scenic and historic
attractions, informational or directional signs regarding utility service, emergency
telephone signs, buried or underground utility markers, and above ground utility
closure signs;
(b)
on-premise signs advertising the sale or lease of property upon which the on-premise
signs are located;
(c)
on-premise signs advertising major activities conducted on the property where the
on-premise signs are located;
(d)
public assembly facility signs;
(e)
unified commercial development signs that have received a waiver as described in
Section
72-7-504.6
;
(f)
signs located in a commercial or industrial zone;
(g)
signs located in unzoned industrial or commercial areas as determined from actual
land uses; and
(h)
logo advertising under Subsection
(3)
.
(3)
(a)
The department may itself or by contract erect, administer, and maintain
informational signs:
(i)
on the main-traveled way of an interstate or primary system, as it existed on June
1, 1991, specific service signs for the display of logo advertising and information
of interest, excluding specific service trailblazer signs as defined in rules adopted
in accordance with Section
41-6a-301
, to the traveling public if:
(A)
the department complies with
Title 63G, Chapter 6a, Utah Procurement Code
,
in the lease or other contract agreement with a private party for the sign or sign
space; and
(B)
the private party for the lease of the sign or sign space pays an amount set by
the department to be paid to the department or the party under contract with the
department under this Subsection
(3)
; and
(ii)
only on rural conventional roads as defined in rules adopted in accordance with
Section
41-6a-301
in a county of the fourth, fifth, or sixth class for tourist-oriented
directional signs that display logo advertising and information of interest to the
traveling public if:
(A)
the department complies with
Title 63G, Chapter 6a, Utah Procurement Code
,
in the lease or other contract agreement with a private party for the
tourist-oriented directional sign or sign space; and
(B)
the private party for the lease of the sign or sign space pays an amount set by
the department to be paid to the department or the party under contract with the
department under this Subsection
(3)
.
(b)
The amount shall be sufficient to cover the costs of erecting, administering, and
maintaining the signs or sign spaces.
(c)
(i)
Any sign erected pursuant to this Subsection
(3)
which was existing as of
March 1, 2015, shall be permitted as if it were in compliance with this Subsection
(3)
.
(ii)
A noncompliant sign shall only be permitted for the contract period of the
advertising contract.
(iii)
A new advertising contract may not be issued for a noncompliant sign.
(d)
The department may consult the Governor's Office of Economic
Opportunity
Development
in carrying out this Subsection
(3)
.
(4)
(a)
Revenue generated under Subsection
(3)
shall be:
(i)
applied first to cover department costs under Subsection
(3)
; and
(ii)
deposited into the Transportation Fund.
(b)
Revenue in excess of costs under Subsection
(3)(a)
shall be deposited into the
General Fund as a dedicated credit for use by the Governor's Office of Economic
Opportunity
Development
no later than the following fiscal year.
(5)
Outdoor advertising under Subsections
(2)(a)
,
(f)
,
(g)
, and
(h)
shall conform to the rules
made by the department under Sections
72-7-506
and
72-7-507
.
Section 118. Section
79-6-902
is amended to read:
79-6-902
Effective
05/06/26
. Utah Energy Infrastructure Board.
(1)
There is created within the office the Utah Energy Infrastructure Board that consists of
nine members as follows:
(a)
subject to Subsection
(2)
, members appointed by the governor:
(i)
the director of the Office of Energy Development, who shall serve as chair of the
board;
(ii)
one member from the Governor's Office of Economic
Opportunity
Development
;
(iii)
one member from a public utility or electric interlocal entity that operates electric
transmission facilities within the state;
(iv)
one member who resides within a county of the third, fourth, fifth, or sixth class,
as classified under Section
17-60-104
, with relevant experience in an energy or
extraction industry;
(v)
one member currently serving as county commissioner of a county of the third,
fourth, fifth, or sixth class, as classified under Section
17-60-104
; and
(vi)
two members of the general public with relevant industry experience;
(b)
one member appointed jointly by the Utah Farm Bureau Federation, the Utah
Manufacturer's Association, the Utah Mining Association, and the Utah Petroleum
Association; and
(c)
the director of the School and Institutional Trust Lands Administration created in
Section
53C-1-201
.
(2)
The governor shall consult with the president of the Senate and the speaker of the House
of Representatives in appointing the members described in Subsections
(1)(a)(iii)

through
(vi)
.
(3)
(a)
The term of an appointed board member is four years.
(b)
Notwithstanding Subsection
(3)(a)
, the governor shall, at the time of appointment or
reappointment, adjust the length of terms to ensure that the terms of board members
are staggered so that approximately half of the board is appointed every two years.
(c)
The governor may remove a member of the board for cause.
(d)
The governor shall fill a vacancy in the board in the same manner under this section
as the appointment of the member whose vacancy is being filled.
(e)
An individual appointed to fill a vacancy shall serve the remaining unexpired term of
the member whose vacancy the individual is filling.
(f)
A board member shall serve until a successor is appointed and qualified.
(4)
(a)
Five members of the board constitute a quorum for conducting board business.
(b)
A majority vote of the quorum present is required for an action to be taken by the
board.
(5)
The board shall meet as needed to review an application.
(6)
A member may not receive compensation or benefits for the member's service, but may
receive per diem and travel expenses in accordance with:
(a)
Section
63A-3-106
;
(b)
Section
63A-3-107
; and
(c)
rules made by the Division of Finance pursuant to Sections
63A-3-106
and
63A-3-107
.
Section 119. Section
79-7-203
is amended to read:
79-7-203
Effective
05/06/26
. Powers and duties of division.
(1)
As used in this section, "real property" includes land under water, upland, and all other
property commonly or legally defined as real property.
(2)
The Division of Wildlife Resources shall retain the power and jurisdiction conferred
upon the Division of Wildlife Resources by law on property controlled by the division
with reference to fish and game.
(3)
For purposes of property controlled by the division, the division shall permit multiple
uses of the property for purposes such as grazing, fishing, hunting, camping, mining, and
the development and use of water and other natural resources.
(4)
(a)
The division may acquire real and personal property in the name of the state by
legal and proper means, including purchase, gift, devise, eminent domain, lease,
exchange, or otherwise, subject to the approval of the executive director and the
governor.
(b)
In acquiring real or personal property, the credit of the state may not be pledged
without the consent of the Legislature.
(5)
(a)
Before acquiring any real property, the division shall notify the county legislative
body of the county where the property is situated of the division's intention to acquire
the property.
(b)
If the county legislative body requests a hearing within 10 days of receipt of the
notice, the division shall hold a public hearing in the county concerning the matter.
(6)
Acceptance of gifts or devises of land or other property is at the discretion of the
division, subject to the approval of the executive director and the governor.
(7)
The division shall acquire property by eminent domain in the manner authorized by
Title 78B, Chapter 6, Part 5, Eminent Domain
.
(8)
(a)
The division may make charges for special services and use of facilities, the
income from which is available for recreation purposes.
(b)
The division may conduct and operate those services necessary for the comfort and
convenience of the public.
(9)
(a)
The division may lease or rent concessions of lawful kinds and nature on property
to persons, partnerships, and corporations for a valuable consideration after notifying
the commission.
(b)
The division shall comply with
Title 63G, Chapter 6a, Utah Procurement Code
, in
selecting concessionaires.
(10)
The division shall proceed without delay to negotiate with the federal government
concerning the Weber Basin and other recreation and reclamation projects.
(11)
(a)
The division shall coordinate with and annually report to the following regarding
land acquisition and development and grants administered under this chapter or
Chapter 8, Outdoor Recreation Grants
:
(i)
the Division of State Parks; and
(ii)
the
Office of
Center for
Rural Development
created in Section
63N-4-102
.
(b)
The report required under Subsection
(11)(a)
shall be in writing, made public, and
include a description and the amount of any grant awarded under this chapter or
Chapter 8, Outdoor Recreation Grants
.
(12)
The division shall:
(a)
coordinate outdoor recreation policy, management, and promotion:
(i)
among state and federal agencies and local government entities in the state;
(ii)
with the Public Lands Policy Coordinating Office created in Section
63L-11-201
,
if public land is involved; and
(iii)
on at least a quarterly basis, with the executive director and the executive
director of the Governor's Office of Economic
Opportunity
Development
;
(b)
in cooperation with the Governor's Office of Economic
Opportunity
Development
,
promote economic development in the state by:
(i)
coordinating with outdoor recreation stakeholders;
(ii)
improving recreational opportunities; and
(iii)
recruiting outdoor recreation business;
(c)
administer Chapter 9, Mitigating the Direct Impacts of Tourism and Outdoor
Recreation;
(d)
promote all forms of outdoor recreation, including motorized and nonmotorized
outdoor recreation;
(e)
recommend to the governor and Legislature policies and initiatives to enhance
recreational amenities and experiences in the state and help implement those policies
and initiatives;
(f)
in performing the division's duties, seek to ensure safe and adequate access to
outdoor recreation for all user groups and for all forms of recreation;
(g)
develop data regarding the impacts of outdoor recreation in the state; and
(h)
promote the health and social benefits of outdoor recreation, especially to young
people.
(13)
By following
Title 63J, Chapter 5, Federal Funds Procedures Act
, the division may:
(a)
seek federal grants or loans;
(b)
seek to participate in federal programs; and
(c)
in accordance with applicable federal program guidelines, administer federally
funded outdoor recreation programs.
Section 120.
Effective Date.
(1)
Except as provided in Subsection (2), this bill takes effect
May 6, 2026
.
(2)
The actions affecting Section 63N-2-512
Effective
07/01/26
Repealed
07/01/28
take
effect on
July 1, 2026
.
Section 121.
Coordinating H.B. 475 with other 2026 General Session legislation.
The Legislature intends that all references to the term "GOEO" change to "GOED" and
all references to the term "Governor's Office of Economic Opportunity" change to "Governor's
Office of Economic Development" in any new language added to the Utah Code by legislation
that passes in the 2026 General Session and becomes law.
3-10-26 8:57 AM