Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 237 (2016GS)

Sponsor

Rep. Arent, P.

Final action

Governor Signed 3/21/2016

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• creates the Clean Air Fund;
• allows a resident or nonresident individual who files an individual income tax return to designate on the resident or nonresident individual's income tax return a contribution to the Clean Air Fund;
• establishes criteria for the distribution of funds from the Clean Air Fund; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

INCOME TAX CONTRIBUTION FOR CLEAN AIR
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Patrice M. Arent
Senate Sponsor: 
Curtis S. Bramble
Cosponsors:
Joel K. Briscoe
Rebecca Chavez-Houck
Jack R. Draxler
Edward H. Redd
V. Lowry Snow
LONG TITLE
General Description:
This bill modifies provisions relating to the Individual Income Tax Contribution Act.
Highlighted Provisions:
This bill:
▸ creates the Clean Air Fund;
▸ allows a resident or nonresident individual who files an individual income tax return
to designate on the resident or nonresident individual's income tax return a
contribution to the Clean Air Fund;
▸ establishes criteria for the distribution of funds from the Clean Air Fund; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-10-1304
, as last amended by Laws of Utah 2015, Chapters 30 and 41
ENACTS:
59-10-1319
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-10-1304
 is amended to read:
59-10-1304.
Removal of designation and prohibitions on collection for certain
contributions on income tax return -- Conditions for removal and prohibitions on
collection -- Commission publication requirements.
(1) (a) If a contribution or combination of contributions described in Subsection (1)(b)
generate less than $30,000 per year for three consecutive years, the commission shall remove
the designation for the contribution from the individual income tax return and may not collect
the contribution from a resident or nonresident individual beginning two taxable years after the
three-year period for which the contribution generates less than $30,000 per year.
(b) The following contributions apply to Subsection (1)(a):
(i) the contribution provided for in Section 
59-10-1306
;
(ii) the sum of the contributions provided for in Subsection 
59-10-1307
(1);
(iii) the contribution provided for in Section 
59-10-1308
;
(iv) the contribution provided for in Section 
59-10-1310
;
(v) the contribution provided for in Section 
59-10-1315
;
(vi) the sum of the contributions provided for in:
(A) Section 
59-10-1316
; and
(B) Section 
59-10-1317
; [
or
]
(vii) the contribution provided for in Section 
59-10-1318
[
.
]
; or
(viii) the contribution provided for in Section 
59-10-1319
.
(2) If the commission removes the designation for a contribution under Subsection (1),
the commission shall report to the Revenue and Taxation Interim Committee that the
commission removed the designation on or before the November interim meeting of the year in
which the commission determines to remove the designation.
(3) (a) Within a 30-day period after making the report required by Subsection (2), the
commission shall publish a list in accordance with Subsection (3)(b) stating each contribution
that the commission will remove from the individual income tax return.
(b) The list shall:
(i) be published on:
(A) the commission's website; and
(B) the public legal notice website in accordance with Section 
45-1-101
;
(ii) include a statement that the commission:
(A) is required to remove the contribution from the individual income tax return; and
(B) may not collect the contribution;
(iii) state the taxable year for which the removal described in Subsection (3)(a) takes
effect; and
(iv) remain available for viewing and searching until the commission publishes a new
list in accordance with this Subsection (3).
Section 2. Section 
59-10-1319
 is enacted to read:
 59-10-1319.
Contribution to Clean Air Fund.
(1) (a) There is created an agency fund known as the "Clean Air Fund."
(b) The fund shall consist of all amounts deposited into the fund in accordance with
Subsection (2).
(2) Except as provided in Section 
59-10-1304
, for a taxable year beginning on or after
January 1, 2017, a resident or nonresident individual who files an individual income tax return
under this chapter may designate on the resident or nonresident individual's individual income
tax return a contribution as provided in this section to be:
(a) deposited into the Clean Air Fund; and
(b) expended as provided in Subsection (3).
(3) (a) At least once each year, the commission shall disburse from the Clean Air Fund
all money deposited into the fund since the last disbursement.
(b) The commission shall disburse money under Subsection (3)(a) to the Division of
Air Quality for the purpose of:
(i) providing money for grants to individuals or organizations in the state to fund
activities intended to improve air quality in the state; or
(ii) enhancing programs designed to educate the public about the importance of air
quality to the health, well-being, and livelihood of individuals in the state.