Bill
Wildland Fire Suppression Fund
- Number
- S.B. 212 First Substitute (2016GS)
- Sponsor
- Sen. Vickers, E.
- Final action
- Governor Signed 3/22/2016
- Outcome
- Became law — signed by Gov. Gary R. Herbert
Summary
This bill modifies the Wildland Fire Suppression Fund.
What it does
- This bill:
- creates a source of funding for the Wildland Fire Suppression Fund;
- modifies the structure of the Wildland Fire Suppression Fund; and
- makes technical changes.
Every vote on this bill
3/1/2016Senate/ substituted from # 0 to # 1
Senate 2nd Reading Calendar
Voice votenot eligible / no record3/1/2016Senate/ passed 2nd reading
Senate 3rd Reading Calendar
25 0 4not eligible / no record3/2/2016Senate/ circled
Senate 3rd Reading Calendar
Voice votenot eligible / no record3/3/2016Senate/ uncircled
Senate 3rd Reading Calendar
Voice votenot eligible / no record3/3/2016Senate/ passed 3rd reading
Clerk of the House
19 0 10not eligible / no record3/9/2016House/ passed 3rd reading
House Speaker
70 0 5YEABill text
introduced version · official source
WILDLAND FIRE SUPPRESSION FUND GENERAL SESSION STATE OF UTAH Chief Sponsor: Evan J. Vickers House Sponsor: Joel K. Briscoe LONG TITLE General Description: This bill modifies the Wildland Fire Suppression Fund. Highlighted Provisions: This bill: ▸ creates a source of funding for the Wildland Fire Suppression Fund; ▸ modifies the structure of the Wildland Fire Suppression Fund; and ▸ makes technical changes. Money Appropriated in this Bill: This bill appropriates: ▸ to the Wildland Fire Suppression Fund, as a one-time appropriation: • from the Mineral Bonus Account, $2,000,000. Other Special Clauses: None Utah Code Sections Affected: AMENDS: 59-21-2 , as last amended by Laws of Utah 2012, Chapters 212 and 242 63J-1-314 , as last amended by Laws of Utah 2013, Chapter 295 63J-1-315 , as last amended by Laws of Utah 2015, Chapter 283 63J-3-103 , as last amended by Laws of Utah 2014, Chapter 63 63N-3-106 , as renumbered and amended by Laws of Utah 2015, Chapter 283 65A-8-204 , as renumbered and amended by Laws of Utah 2007, Chapter 136 Be it enacted by the Legislature of the state of Utah: Section 1. Section 59-21-2 is amended to read: 59-21-2. Mineral Bonus Account created -- Contents -- Use of Mineral Bonus Account money -- Mineral Lease Account created -- Contents -- Appropriation of money from Mineral Lease Account. (1) (a) There is created a restricted account within the General Fund known as the "Mineral Bonus Account." (b) The Mineral Bonus Account consists of federal mineral lease bonus payments deposited pursuant to Subsection 59-21-1 (3). (c) The Legislature shall make appropriations from the Mineral Bonus Account in accordance with Section 35 of the Mineral Lands Leasing Act of 1920, 30 U.S.C. Sec. 191. (d) The state treasurer shall: (i) invest the money in the Mineral Bonus Account by following the procedures and requirements of Title 51, Chapter 7, State Money Management Act; and (ii) deposit all interest or other earnings derived from the account into the Mineral Bonus Account. (e) The Division of Finance shall, beginning on July 1, 2017, annually deposit 30% of mineral lease bonus payments from the previous fiscal year, up to $2,000,000, but not to exceed 20% of the amount expended in the previous fiscal year from the Wildland Fire Suppression Fund created in Section 65A-8-204 . (2) (a) There is created a restricted account within the General Fund known as the "Mineral Lease Account." (b) The Mineral Lease Account consists of federal mineral lease money deposited pursuant to Subsection 59-21-1 (1). (c) The Legislature shall make appropriations from the Mineral Lease Account as provided in Subsection 59-21-1 (1) and this Subsection (2). (d) The Legislature shall annually appropriate 32.5% of all deposits made to the Mineral Lease Account to the Permanent Community Impact Fund established by Section 35A-8-303 . (e) The Legislature shall annually appropriate 2.25% of all deposits made to the Mineral Lease Account to the State Board of Education, to be used for education research and experimentation in the use of staff and facilities designed to improve the quality of education in Utah. (f) The Legislature shall annually appropriate 2.25% of all deposits made to the Mineral Lease Account to the Utah Geological Survey, to be used for activities carried on by the survey having as a purpose the development and exploitation of natural resources in the state. (g) The Legislature shall annually appropriate 2.25% of all deposits made to the Mineral Lease Account to the Water Research Laboratory at Utah State University, to be used for activities carried on by the laboratory having as a purpose the development and exploitation of water resources in the state. (h) (i) The Legislature shall annually appropriate to the Department of Transportation 40% of all deposits made to the Mineral Lease Account to be distributed as provided in Subsection (2)(h)(ii) to: (A) counties; (B) special service districts established: (I) by counties; (II) under Title 17D, Chapter 1, Special Service District Act; and (III) for the purpose of constructing, repairing, or maintaining roads; or (C) special service districts established: (I) by counties; (II) under Title 17D, Chapter 1, Special Service District Act; and (III) for other purposes authorized by statute. (ii) The Department of Transportation shall allocate the funds specified in Subsection (2)(h)(i): (A) in amounts proportionate to the amount of mineral lease money generated by each county; and (B) to a county or special service district established by a county under Title 17D, Chapter 1, Special Service District Act, as determined by the county legislative body. (i) (i) The Legislature shall annually appropriate 5% of all deposits made to the Mineral Lease Account to the Department of Workforce Services to be distributed to: (A) special service districts established: (I) by counties; (II) under Title 17D, Chapter 1, Special Service District Act; and (III) for the purpose of constructing, repairing, or maintaining roads; or (B) special service districts established: (I) by counties; (II) under Title 17D, Chapter 1, Special Service District Act; and (III) for other purposes authorized by statute. (ii) The Department of Workforce Services may distribute the amounts described in Subsection (2)(i)(i) only to special service districts established under Title 17D, Chapter 1, Special Service District Act, by counties: (A) of the third, fourth, fifth, or sixth class; (B) in which 4.5% or less of the mineral lease money within the state is generated; and (C) that are significantly socially or economically impacted as provided in Subsection (2)(i)(iii) by the development of minerals under the Mineral Lands Leasing Act, 30 U.S.C. Sec. 181 et seq. (iii) The significant social or economic impact required under Subsection (2)(i)(ii)(C) shall be as a result of: (A) the transportation within the county of hydrocarbons, including solid hydrocarbons as defined in Section 59-5-101 ; (B) the employment of persons residing within the county in hydrocarbon extraction, including the extraction of solid hydrocarbons as defined in Section 59-5-101 ; or (C) a combination of Subsections (2)(i)(iii)(A) and (B). (iv) For purposes of distributing the appropriations under this Subsection (2)(i) to special service districts established by counties under Title 17D, Chapter 1, Special Service District Act, the Department of Workforce Services shall: (A) (I) allocate 50% of the appropriations equally among the counties meeting the requirements of Subsections (2)(i)(ii) and (iii); and (II) allocate 50% of the appropriations based on the ratio that the population of each county meeting the requirements of Subsections (2)(i)(ii) and (iii) bears to the total population of all of the counties meeting the requirements of Subsections (2)(i)(ii) and (iii); and (B) after making the allocations described in Subsection (2)(i)(iv)(A), distribute the allocated revenues to special service districts established by the counties under Title 17D, Chapter 1, Special Service District Act, as determined by the executive director of the Department of Workforce Services after consulting with the county legislative bodies of the counties meeting the requirements of Subsections (2)(i)(ii) and (iii). (v) The executive director of the Department of Workforce Services: (A) shall determine whether a county meets the requirements of Subsections (2)(i)(ii) and (iii); (B) shall distribute the appropriations under Subsection (2)(i)(i) to special service districts established by counties under Title 17D, Chapter 1, Special Service District Act, that meet the requirements of Subsections (2)(i)(ii) and (iii); and (C) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, may make rules: (I) providing a procedure for making the distributions under this Subsection (2)(i) to special service districts; and (II) defining the term "population" for purposes of Subsection (2)(i)(iv). (j) (i) The Legislature shall annually make the following appropriations from the Mineral Lease Account: (A) an amount equal to 52 cents multiplied by the number of acres of school or institutional trust lands, lands owned by the Division of Parks and Recreation, and lands owned by the Division of Wildlife Resources that are not under an in lieu of taxes contract, to each county in which those lands are located; (B) to each county in which school or institutional trust lands are transferred to the federal government after December 31, 1992, an amount equal to the number of transferred acres in the county multiplied by a payment per acre equal to the difference between 52 cents per acre and the per acre payment made to that county in the most recent payment under the federal payment in lieu of taxes program, 31 U.S.C. Sec. 6901 et seq., unless the federal payment was equal to or exceeded the 52 cents per acre, in which case a payment under this Subsection (2)(j)(i)(B) may not be made for the transferred lands; (C) to each county in which federal lands, which are entitlement lands under the federal in lieu of taxes program, are transferred to the school or institutional trust, an amount equal to the number of transferred acres in the county multiplied by a payment per acre equal to the difference between the most recent per acre payment made under the federal payment in lieu of taxes program and 52 cents per acre, unless the federal payment was equal to or less than 52 cents per acre, in which case a payment under this Subsection (2)(j)(i)(C) may not be made for the transferred land; and (D) to a county of the fifth or sixth class, an amount equal to the product of: (I) $1,000; and (II) the number of residences described in Subsection (2)(j)(iv) that are located within the county. (ii) A county receiving money under Subsection (2)(j)(i) may, as determined by the county legislative body, distribute the money or a portion of the money to: (A) special service districts established by the county under Title 17D, Chapter 1, Special Service District Act; (B) school districts; or (C) public institutions of higher education. (iii) (A) Beginning in fiscal year 1994-95 and in each year after fiscal year 1994-95, the Division of Finance shall increase or decrease the amounts per acre provided for in Subsections (2)(j)(i)(A) through (C) by the average annual change in the Consumer Price Index for all urban consumers published by the Department of Labor. (B) For fiscal years beginning on or after fiscal year 2001-02, the Division of Finance shall increase or decrease the amount described in Subsection (2)(j)(i)(D)(I) by the average annual change in the Consumer Price Index for all urban consumers published by the Department of Labor. (iv) Residences for purposes of Subsection (2)(j)(i)(D)(II) are residences that are: (A) owned by: (I) the Division of Parks and Recreation; or (II) the Division of Wildlife Resources; (B) located on lands that are owned by: (I) the Division of Parks and Recreation; or (II) the Division of Wildlife Resources; and (C) are not subject to taxation under: (I) Chapter 2, Property Tax Act; or (II) Chapter 4, Privilege Tax. (k) The Legislature shall annually appropriate to the Permanent Community Impact Fund all deposits remaining in the Mineral Lease Account after making the appropriations provided for in Subsections (2)(d) through (j). (3) (a) Each agency, board, institution of higher education, and political subdivision receiving money under this chapter shall provide the Legislature, through the Office of the Legislative Fiscal Analyst, with a complete accounting of the use of that money on an annual basis. (b) The accounting required under Subsection (3)(a) shall: (i) include actual expenditures for the prior fiscal year, budgeted expenditures for the current fiscal year, and planned expenditures for the following fiscal year; and (ii) be reviewed by the Business, Economic Development, and Labor Appropriations Subcommittee as part of its normal budgetary process under Title 63J, Chapter 1, Budgetary Procedures Act. Section 2. Section 63J-1-314 is amended to read: 63J-1-314. Deposits related to the Wildland Fire Suppression Fund and the Disaster Recovery Funding Act. (1) As used in this section, "operating deficit" means that, at the end of the fiscal year, the unassigned fund balance in the General Fund is less than zero. (2) Except as provided under Subsection (3), at the end of each fiscal year, the Division of Finance shall, after the transfer of General Fund revenue surplus has been made to the Medicaid Growth Reduction and Budget Stabilization Account, as provided in Section 63J-1-315 , and the General Fund Budget Reserve Account, as provided in Section 63J-1-312 , transfer : (a) $4,000,000 to the Wildland Fire Suppression Fund created in Section 65A-8-204 , not to exceed the cap described in Subsection 65A-8-204 (5); and (b) an amount into the State Disaster Recovery Restricted Account, created in Section 53-2a-603 , from the General Fund revenue surplus as defined in Section 63J-1-312 , calculated by: [ (a) ] (i) determining the amount of General Fund revenue surplus after the transfer to the Medicaid Growth Reduction and Budget Stabilization Account under Section 63J-1-315 [ and ] , the General Fund Budget Reserve Account under Section 63J-1-312 , and the transfer to the Wildland Fire Suppression Fund as described in Subsection (2)(a) ; [ (b) ] (ii) calculating an amount equal to the lesser of: [ (i) ] (A) 25% of the amount determined under Subsection [ (2)(a) ] (2)(b)(ii) ; or [ (ii) ] (B) 6% of the total of the General Fund appropriation amount for the fiscal year in which the surplus occurs; and [ (c) ] (iii) adding to the amount calculated under Subsection (2)(b) (ii) an amount equal to the lesser of: [ (i) ] (A) 25% more of the amount described in Subsection [ (2)(a) ] (2)(b)(i) ; or [ (ii) ] (B) the amount necessary to replace, in accordance with this Subsection [ (2)(c) ] (2)(b)(iii) , any amount appropriated from the State Disaster Recovery Restricted Account within 10 fiscal years before the fiscal year in which the surplus occurs if: [ (A) ] (I) a surplus exists; and [ (B) ] (II) the Legislature appropriates money from the State Disaster Recovery Restricted Account that is not replaced by appropriation or as provided in this Subsection [ (2)(c) ] (2)(b)(iii) . (3) Notwithstanding Subsection (2), if, at the end of a fiscal year, the Division of Finance determines that an operating deficit exists, the division shall reduce the transfer to the State Disaster Recovery Restricted Account by the amount necessary to eliminate the operating deficit. Section 3. Section 63J-1-315 is amended to read: 63J-1-315. Medicaid Growth Reduction and Budget Stabilization Account -- Transfers of Medicaid growth savings -- Base budget adjustments. (1) As used in this section: (a) "Department" means the Department of Health created in Section 26-1-4 . (b) "Division" means the Division of Health Care Financing created within the department under Section 26-18-2.1 . (c) "General Fund revenue surplus" means a situation where actual General Fund revenues collected in a completed fiscal year exceed the estimated revenues for the General Fund for that fiscal year that were adopted by the Executive Appropriations Committee of the Legislature. (d) "Medicaid growth savings" means the Medicaid growth target minus Medicaid program expenditures, if Medicaid program expenditures are less than the Medicaid growth target. (e) "Medicaid growth target" means Medicaid program expenditures for the previous year multiplied by 1.08. (f) "Medicaid program" is as defined in Section 26-18-2 . (g) "Medicaid program expenditures" means total state revenue expended for the Medicaid program from the General Fund, including restricted accounts within the General Fund, during a fiscal year. (h) "Medicaid program expenditures for the previous year" means total state revenue expended for the Medicaid program from the General Fund, including restricted accounts within the General Fund, during the fiscal year immediately preceding a fiscal year for which Medicaid program expenditures are calculated. (i) "Operating deficit" means that, at the end of the fiscal year, the unassigned fund balance in the General Fund is less than zero. (j) "State revenue" means revenue other than federal revenue. (k) "State revenue expended for the Medicaid program" includes money transferred or appropriated to the Medicaid Growth Reduction and Budget Stabilization Account only to the extent the money is appropriated for the Medicaid program by the Legislature. (2) There is created within the General Fund a restricted account to be known as the Medicaid Growth Reduction and Budget Stabilization Account. (3) (a) (i) Except as provided in Subsection (6), if, at the end of a fiscal year, there is a General Fund revenue surplus, the Division of Finance shall transfer an amount equal to Medicaid growth savings from the General Fund to the Medicaid Growth Reduction and Budget Stabilization Account. (ii) If the amount transferred is reduced to prevent an operating deficit, as provided in Subsection (6), the Legislature shall include, to the extent revenue is available, an amount equal to the reduction as an appropriation from the General Fund to the account in the base budget for the second fiscal year following the fiscal year for which the reduction was made. (b) If, at the end of a fiscal year, there is not a General Fund revenue surplus, the Legislature shall include, to the extent revenue is available, an amount equal to Medicaid growth savings as an appropriation from the General Fund to the account in the base budget for the second fiscal year following the fiscal year for which the reduction was made. (c) Subsections (3)(a) and (3)(b) apply only to the fiscal year in which the department implements the proposal developed under Section 26-18-405 to reduce the long-term growth in state expenditures for the Medicaid program, and to each fiscal year after that year. (4) The Division of Finance shall calculate the amount to be transferred under Subsection (3): (a) before transferring revenue from the General Fund revenue surplus to: (i) the General Fund Budget Reserve Account under Section 63J-1-312 ; [ and ] (ii) the Wildland Fire Suppression Fund created in Section 65A-8-204 , as described in Section 63J-1-314 ; and [ (ii) ] (iii) the State Disaster Recovery Restricted Account under Section 63J-1-314 ; (b) before earmarking revenue from the General Fund revenue surplus to the Industrial Assistance Account under Section 63N-3-106 ; and (c) before making any other year-end contingency appropriations, year-end set-asides, or other year-end transfers required by law. (5) (a) If, at the close of any fiscal year, there appears to be insufficient money to pay additional debt service for any bonded debt authorized by the Legislature, the Division of Finance may hold back from any General Fund revenue surplus money sufficient to pay the additional debt service requirements resulting from issuance of bonded debt that was authorized by the Legislature. (b) The Division of Finance may not spend the hold back amount for debt service under Subsection (5)(a) unless and until it is appropriated by the Legislature. (c) If, after calculating the amount for transfer under Subsection (3), the remaining General Fund revenue surplus is insufficient to cover the hold back for debt service required by Subsection (5)(a), the Division of Finance shall reduce the transfer to the Medicaid Growth Reduction and Budget Stabilization Account by the amount necessary to cover the debt service hold back. (d) Notwithstanding Subsections (3) and (4), the Division of Finance shall hold back the General Fund balance for debt service authorized by this Subsection (5) before making any transfers to the Medicaid Growth Reduction and Budget Stabilization Account or any other designation or allocation of General Fund revenue surplus. (6) Notwithstanding Subsections (3) and (4), if, at the end of a fiscal year, the Division of Finance determines that an operating deficit exists and that holding back earmarks to the Industrial Assistance Account under Section 63N-3-106 , transfers to the Wildland Fire Suppression Fund and State Disaster Recovery Restricted Account under Section 63J-1-314 , transfers to the General Fund Budget Reserve Account under Section 63J-1-312 , or earmarks and transfers to more than one of those accounts, in that order, does not eliminate the operating deficit, the Division of Finance may reduce the transfer to the Medicaid Growth Reduction and Budget Stabilization Account by the amount necessary to eliminate the operating deficit. (7) The Legislature may appropriate money from the Medicaid Growth Reduction and Budget Stabilization Account only: (a) if Medicaid program expenditures for the fiscal year for which the appropriation is made are estimated to be 108% or more of Medicaid program expenditures for the previous year; and (b) for the Medicaid program. (8) The Division of Finance shall deposit interest or other earnings derived from investment of Medicaid Growth Reduction and Budget Stabilization Account money into the General Fund. Section 4. Section 63J-3-103 is amended to read: 63J-3-103. Definitions. As used in this chapter: (1) (a) "Appropriations" means actual unrestricted capital and operating appropriations from unrestricted General Fund and Education Fund sources. (b) "Appropriations" includes appropriations that are contingent upon available surpluses in the General Fund and Education Fund. (c) "Appropriations" does not mean: (i) public education expenditures; (ii) Utah Education and Telehealth Network expenditures in support of public education; (iii) Utah College of Applied Technology expenditures in support of public education; (iv) Tax Commission expenditures related to collection of income taxes in support of public education; (v) debt service expenditures; (vi) emergency expenditures; (vii) expenditures from all other fund or subfund sources; (viii) transfers or appropriations from the Education Fund to the Uniform School Fund; (ix) transfers into, or appropriations made to, the General Fund Budget Reserve Account established in Section 63J-1-312 ; (x) transfers into, or appropriations made to, the Education Budget Reserve Account established in Section 63J-1-313 ; (xi) transfers in accordance with Section 63J-1-314 into, or appropriations made to the Wildland Fire Suppression Fund created in Section 65A-8-204 or the State Disaster Recovery Restricted Account created in Section 53-2a-603 ; (xii) money appropriated to fund the total one-time project costs for the construction of capital developments as defined in Section 63A-5-104 ; (xiii) transfers or deposits into or appropriations made to the Centennial Highway Fund created by Section 72-2-118 ; (xiv) transfers or deposits into or appropriations made to the Transportation Investment Fund of 2005 created by Section 72-2-124 ; (xv) transfers or deposits into or appropriations made to: (A) the Department of Transportation from any source; or (B) any transportation-related account or fund from any source; or (xvi) supplemental appropriations from the General Fund to the Division of Forestry, Fire, and State Lands to provide money for wildland fire control expenses incurred during the current or previous fire years. (2) "Base year real per capita appropriations" means the result obtained for the state by dividing the fiscal year 1985 actual appropriations of the state less debt money by: (a) the state's July 1, 1983 population; and (b) the fiscal year 1983 inflation index divided by 100. (3) "Calendar year" means the time period beginning on January 1 of any given year and ending on December 31 of the same year. (4) "Fiscal emergency" means an extraordinary occurrence requiring immediate expenditures and includes the settlement under Laws of Utah 1988, Fourth Special Session, Chapter 4. (5) "Fiscal year" means the time period beginning on July 1 of any given year and ending on June 30 of the subsequent year. (6) "Fiscal year 1985 actual base year appropriations" means fiscal year 1985 actual capital and operations appropriations from General Fund and non-Uniform School Fund income tax revenue sources, less debt money. (7) "Inflation index" means the change in the general price level of goods and services as measured by the Gross National Product Implicit Price Deflator of the Bureau of Economic Analysis, U.S. Department of Commerce calculated as provided in Section 63J-3-202 . (8) (a) "Maximum allowable appropriations limit" means the appropriations that could be, or could have been, spent in any given year under the limitations of this chapter. (b) "Maximum allowable appropriations limit" does not mean actual appropriations spent or actual expenditures. (9) "Most recent fiscal year's inflation index" means the fiscal year inflation index two fiscal years previous to the fiscal year for which the maximum allowable inflation and population appropriations limit is being computed under this chapter. (10) "Most recent fiscal year's population" means the fiscal year population two fiscal years previous to the fiscal year for which the maximum allowable inflation and population appropriations limit is being computed under this chapter. (11) "Population" means the number of residents of the state as of July 1 of each year as calculated by the Governor's Office of Management and Budget according to the procedures and requirements of Section 63J-3-202 . (12) "Revenues" means the revenues of the state from every tax, penalty, receipt, and other monetary exaction and interest connected with it that are recorded as unrestricted revenue of the General Fund and from non-Uniform School Fund income tax revenues, except as specifically exempted by this chapter. (13) "Security" means any bond, note, warrant, or other evidence of indebtedness, whether or not the bond, note, warrant, or other evidence of indebtedness is or constitutes an "indebtedness" within the meaning of any provision of the constitution or laws of this state. Section 5. Section 63N-3-106 is amended to read: 63N-3-106. Loans, grants, and assistance -- Repayment -- Earned credits. (1) (a) A company that qualifies under Section 63N-3-105 may receive loans, grants, or other financial assistance from the Industrial Assistance Account for expenses related to establishment, relocation, or development of industry in Utah. (b) A company creating an economic impediment that qualifies under Section 63N-3-108 may in accordance with this part receive loans, grants, or other financial assistance from the restricted account for the expenses of the company creating an economic impediment related to: (i) relocation to a rural area in Utah of the company creating an economic impediment; and (ii) the siting of a replacement company. (c) An entity offering an economic opportunity that qualifies under Section 63N-3-109 may: (i) receive loans, grants, or other financial assistance from the restricted account for expenses related to the establishment, relocation, retention, or development of industry in the state; and (ii) include infrastructure or other economic development precursor activities that act as a catalyst and stimulus for economic activity likely to lead to the maintenance or enlargement of the state's tax base. (2) (a) Subject to Subsection (2)(b), the administrator has authority to determine the structure, amount, and nature of any loan, grant, or other financial assistance from the restricted account. (b) Loans made under Subsection (2)(a) shall be structured so the intended repayment or return to the state, including cash or credit, equals at least the amount of the assistance together with an annual interest charge as negotiated by the administrator. (c) Payments resulting from grants awarded from the restricted account shall be made only after the administrator has determined that the company has satisfied the conditions upon which the payment or earned credit was based. (3) (a) (i) Except as provided in Subsection (3)(b), the administrator may provide for a system of earned credits that may be used to support grant payments or in lieu of cash repayment of a restricted account loan obligation. (ii) The value of the credits described in Subsection (3)(a)(i) shall be based on factors determined by the administrator, including: (A) the number of Utah jobs created; (B) the increased economic activity in Utah; or (C) other events and activities that occur as a result of the restricted account assistance. (b) (i) The administrator shall provide for a system of credits to be used to support grant payments or in lieu of cash repayment of a restricted account loan when loans are made to a company creating an economic impediment. (ii) The value of the credits described in Subsection (3)(b)(i) shall be based on factors determined by the administrator, including: (A) the number of Utah jobs created; (B) the increased economic activity in Utah; or (C) other events and activities that occur as a result of the restricted account assistance. (4) (a) A cash loan repayment or other cash recovery from a company receiving assistance under this section, including interest, shall be deposited into the restricted account. (b) The administrator and the Division of Finance shall determine the manner of recognizing and accounting for the earned credits used in lieu of loan repayments or to support grant payments as provided in Subsection (3). (5) (a) (i) At the end of each fiscal year, the Division of Finance shall set aside the balance of the General Fund revenue surplus as defined in Section 63J-1-312 after the transfers of General Fund revenue surplus described in Subsection (5)(b) to the Industrial Assistance Account in an amount equal to any credit that has accrued under this part. (ii) The set aside under Subsection (5)(a)(i) shall be capped at $50,000,000, at which time no subsequent contributions may be made and any interest accrued above the $50,000,000 cap shall be deposited into the General Fund. (b) The set aside required by Subsection (5)(a) shall be made after the transfer of surplus General Fund revenue surplus is made: (i) to the Medicaid Growth Reduction and Budget Stabilization Restricted Account, as provided in Section 63J-1-315 ; (ii) to the General Fund Budget Reserve Account, as provided in Section 63J-1-312 ; and (iii) to the Wildland Fire Suppression Fund or State Disaster Recovery Restricted Account, as provided in Section 63J-1-314 . (c) These credit amounts may not be used for purposes of the restricted account as provided in this part until appropriated by the Legislature. Section 6. Section 65A-8-204 is amended to read: 65A-8-204. Wildland Fire Suppression Fund created. (1) There is created [ a private-purpose trust ] an expendable special revenue fund known as the "Wildland Fire Suppression Fund." (2) The fund shall be administered by the division to pay [ fire ] wildfire suppression [ and presuppression ] costs on eligible lands [ within unincorporated areas of counties ]. (3) The contents of the fund shall include: [ (a) payments by counties pursuant to written agreements made under Section 65A-8-205 ; ] (a) the balance of the fund as of July 1, 2016; (b) money deposited by the Division of Finance, pursuant to Section 59-21-2 ; (c) money transferred by the Division of Finance, pursuant to Section 63J-1-312 ; (d) costs recovered from successful investigations; (e) federal funds received by the division for wildfire management costs; (f) suppression costs paid to the division from another state agency; (g) costs recovered from settlements and civil actions related to wildfire suppression; [ (b) ] (h) interest and earnings from the investment of fund money; and [ (c) ] (i) money appropriated by the Legislature. (4) Fund money shall be invested by the state treasurer with the earnings and interest accruing to the fund. (5) [ (a) ] A maximum level of [ $8,000,000 ] $12,000,000 is established for the fund. [ (b) (i) Except as provided in Subsection (5)(b)(ii), if the amount of money in the fund equals or exceeds $8,000,000 on March 31, no assessments may be charged for the following year. ] [ (ii) The waiver of assessments provided in Subsection (5)(b)(i) does not apply to any equity payment required by Section 65A-8-205 . ] Section 7. Appropriation. Under the terms and conditions of Utah Code Title 63J Chapter 1, Budgetary Procedures Act, for the fiscal year beginning July 1, 2016, and ending June 30, 2017, the following sums of money are appropriated from resources not otherwise appropriated, or reduced from amounts previously appropriated, out of the funds or accounts indicated. These are additions to amounts previously appropriated for fiscal year 2017. To Wildland Fire Suppression Fund From Mineral Bonus Account -- One-time $2,000,000 Schedule of Programs: Wildland Fire Suppression Fund $2,000,000 Legislative Review Note Office of Legislative Research and General Counsel