Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 459 (2017GS)

Sponsor

Rep. Webb, R. C.

Final action

Governor Signed 3/21/2017

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• amends the calculation made by the State Tax Commission for distributions from the Rural Health Care Facilities Account.

Every vote on this bill

Bill text

RURAL HEALTH SERVICES ACCOUNT AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: R. Curt Webb
Senate Sponsor: 
Brian E. Shiozawa
LONG TITLE
General Description:
This bill amends the Rural Health Care Facilities Account.
Highlighted Provisions:
This bill:
▸ amends the calculation made by the State Tax Commission for distributions from
the Rural Health Care Facilities Account.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
26-9-4
, as last amended by Laws of Utah 2014, Chapter 50
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
26-9-4
 is amended to read:
26-9-4.
Rural Health Care Facilities Account -- Source of revenues -- Interest --
Distribution of revenues -- Expenditure of revenues -- Unexpended revenues lapse into
the General Fund.
(1) As used in this section:
(a) "Emergency medical services" is as defined in Section 
26-8a-102
.
(b) "Federally qualified health center" is as defined in 42 U.S.C. Sec. 1395x.
(c) "Fiscal year" means a one-year period beginning on July 1 of each year.
(d) "Freestanding urgent care center" is as defined in Section 
59-12-801
.
(e) "Nursing care facility" is as defined in Section 
26-21-2
.
(f) "Rural city hospital" is as defined in Section 
59-12-801
.
(g) "Rural county health care facility" is as defined in Section 
59-12-801
.
(h) "Rural county hospital" is as defined in Section 
59-12-801
.
(i) "Rural county nursing care facility" is as defined in Section 
59-12-801
.
(j) "Rural emergency medical services" is as defined in Section 
59-12-801
.
(k) "Rural health clinic" is as defined in 42 U.S.C. Sec. 1395x.
(2) There is created a restricted account within the General Fund known as the "Rural
Health Care Facilities Account."
(3) (a) The restricted account shall be funded by amounts appropriated by the
Legislature.
(b) Any interest earned on the restricted account shall be deposited into the General
Fund.
(4) Subject to Subsections (5) and (6), the State Tax Commission shall for a fiscal year
distribute money deposited into the restricted account to each:
(a) county legislative body of a county that, on January 1, 2007, imposes a tax in
accordance with Section 
59-12-802
and has not repealed the tax
; or
(b) city legislative body of a city that, on January 1, 2007, imposes a tax in accordance
with Section 
59-12-804
and has not repealed the tax
.
(5) (a) Subject to Subsection (6), for purposes of the distribution required by
Subsection (4), the State Tax Commission shall:
(i) estimate for each county and city described in Subsection (4) the amount by which
the revenues collected from the taxes imposed under Sections 
59-12-802
 and 
59-12-804
 for
fiscal year 2005-06 would have been reduced had:
(A) the amendments made by Laws of Utah 2007, Chapter 288, Sections 25 and 26, to
Sections 
59-12-802
 and 
59-12-804
 been in effect for fiscal year 2005-06; and
(B) each county and city described in Subsection (4) imposed the tax under Sections
59-12-802
 and 
59-12-804
 for the entire fiscal year 2005-06;
(ii) 
(A) for fiscal years ending before fiscal year 2018,
 calculate a percentage for each
county and city described in Subsection (4) by dividing the amount estimated for each county
and city in accordance with Subsection (5)(a)(i) by $555,000; and
(B) beginning in fiscal year 2018, calculate a percentage for each county and city
described in Subsection (4) by dividing the amount estimated for each county and city in
accordance with Subsection (5)(a)(i) by $218,809.33;
(iii) distribute to each county and city described in Subsection (4) an amount equal to
the product of:
(A) the percentage calculated in accordance with Subsection (5)(a)(ii); and
(B) the amount appropriated by the Legislature to the restricted account for the fiscal
year.
(b) The State Tax Commission shall make the estimations, calculations, and
distributions required by Subsection (5)(a) on the basis of data collected by the State Tax
Commission.
(6) If a county legislative body repeals a tax imposed under Section 
59-12-802
 or a city
legislative body repeals a tax imposed under Section 
59-12-804
:
(a) the commission shall determine in accordance with Subsection (5) the distribution
that, but for this Subsection (6), the county legislative body or city legislative body would
receive; and
(b) after making the determination required by Subsection (6)(a), the commission shall:
(i) if the effective date of the repeal of a tax imposed under Section 
59-12-802
 or
59-12-804
 is October 1:
(A) (I) distribute to the county legislative body or city legislative body 25% of the
distribution determined in accordance with Subsection (6)(a); and
(II) deposit 75% of the distribution determined in accordance with Subsection (6)(a)
into the General Fund; and
(B) beginning with the first fiscal year after the effective date of the repeal and for each
subsequent fiscal year, deposit the entire amount of the distribution determined in accordance
with Subsection (6)(a) into the General Fund;
(ii) if the effective date of the repeal of a tax imposed under Section 
59-12-802
 or
59-12-804
 is January 1:
(A) (I) distribute to the county legislative body or city legislative body 50% of the
distribution determined in accordance with Subsection (6)(a); and
(II) deposit 50% of the distribution determined in accordance with Subsection (6)(a)
into the General Fund; and
(B) beginning with the first fiscal year after the effective date of the repeal and for each
subsequent fiscal year, deposit the entire amount of the distribution determined in accordance
with Subsection (6)(a) into the General Fund;
(iii) if the effective date of the repeal of a tax imposed under Section 
59-12-802
 or
59-12-804
 is April 1:
(A) (I) distribute to the county legislative body or city legislative body 75% of the
distribution determined in accordance with Subsection (6)(a); and
(II) deposit 25% of the distribution determined in accordance with Subsection (6)(a)
into the General Fund; and
(B) beginning with the first fiscal year after the effective date of the repeal and for each
subsequent fiscal year, deposit the entire amount of the distribution determined in accordance
with Subsection (6)(a) into the General Fund; or
(iv) if the effective date of the repeal of a tax imposed under Section 
59-12-802
 or
59-12-804
 is July 1, beginning on that effective date and for each subsequent fiscal year,
deposit the entire amount of the distribution determined in accordance with Subsection (6)(a)
into the General Fund.
(7) (a) Subject to Subsection (7)(b) and Section 
59-12-802
, a county legislative body
shall distribute the money the county legislative body receives in accordance with Subsection
(5) or (6):
(i) for a county of the third or fourth class, to fund rural county health care facilities in
that county; and
(ii) for a county of the fifth or sixth class, to fund:
(A) rural emergency medical services in that county;
(B) federally qualified health centers in that county;
(C) freestanding urgent care centers in that county;
(D) rural county health care facilities in that county;
(E) rural health clinics in that county; or
(F) a combination of Subsections (7)(a)(ii)(A) through (E).
(b) A county legislative body shall distribute the money the county legislative body
receives in accordance with Subsection (5) or (6) to a center, clinic, facility, or service
described in Subsection (7)(a) as determined by the county legislative body.
(c) A center, clinic, facility, or service that receives a distribution in accordance with
this Subsection (7) shall expend that distribution for the same purposes for which money
collected from a tax under Section 
59-12-802
 may be expended.
(8) (a) Subject to Subsection (8)(b), a city legislative body shall distribute the money
the city legislative body receives in accordance with Subsection (5) or (6) to fund rural city
hospitals in that city.
(b) A city legislative body shall distribute a percentage of the money the city legislative
body receives in accordance with Subsection (5) or (6) to each rural city hospital described in
Subsection (8)(a) equal to the same percentage that the city legislative body distributes to that
rural city hospital in accordance with Section 
59-12-805
 for the calendar year ending on the
December 31 immediately preceding the first day of the fiscal year for which the city
legislative body receives the distribution in accordance with Subsection (5) or (6).
(c) A rural city hospital that receives a distribution in accordance with this Subsection
(8) shall expend that distribution for the same purposes for which money collected from a tax
under Section 
59-12-804
 may be expended.
(9) Any money remaining in the Rural Health Care Facilities Account at the end of a
fiscal year after the State Tax Commission makes the distributions required by this section
shall lapse into the General Fund.