Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 52 Second Substitute (2020GS)

Sponsor

Rep. Thurston, N.  (Thurston’s own bill)

Final action

House/ filed 3/12/2020

Outcome

Failed / filed without passage

Summary

What it does

• This bill:
• defines terms;
• creates the Earned Income and Education Savings Incentive Program (the program), including:
• providing a process for an individual identified by the Department of Workforce Services as experiencing intergenerational poverty to receive a state match of deposits into certain 529 savings accounts;
• providing for the sharing of information between the Department of Workforce Services, the Utah Educational Savings Plan, and the State Tax Commission; and
• requiring the Department of Workforce Services and the Utah Educational Savings Plan to provide information about the program to the Legislature; and
• sets a termination date for the program but requires legislative review before the termination date to determine whether the Legislature should extend the program.

Every vote on this bill

Bill text

INTERGENERATIONAL POVERTY SOLUTION
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Norman K. Thurston
Senate Sponsor: 
____________
LONG TITLE
Committee Note:
The Economic Development and Workforce Services Interim Committee recommended
this bill.
Legislative Vote: 11 voting for 0 voting against 5 absent
General Description:
This bill creates the Earned Income and Education Savings Incentive Program.
Highlighted Provisions:
This bill:
▸ defines terms;
▸ creates the Earned Income and Education Savings Incentive Program (the program),
including:
• providing a process for an individual identified by the Department of Workforce
Services as experiencing intergenerational poverty to receive a state match of
deposits into certain 529 savings accounts;
• providing for the sharing of information between the Department of Workforce
Services, the Utah Educational Savings Plan, and the State Tax Commission;
and
• requiring the Department of Workforce Services and the Utah Educational
Savings Plan to provide information about the program to the Legislature; and
▸ sets a termination date for the program but requires legislative review before the
termination date to determine whether the Legislature should extend the program.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
59-1-403
, as last amended by Laws of Utah 2019, Chapter 61
63I-1-235
, as last amended by Laws of Utah 2019, Chapters 89 and 246
63I-1-253
, as last amended by Laws of Utah 2019, Chapters 90, 136, 166, 173, 246,
325, 344 and last amended by Coordination Clause, Laws of Utah 2019, Chapter
246
63I-1-259
, as last amended by Laws of Utah 2019, Chapters 29 and 479
ENACTS:
35A-9-601
, Utah Code Annotated 1953
35A-9-602
, Utah Code Annotated 1953
35A-9-603
, Utah Code Annotated 1953
35A-9-604
, Utah Code Annotated 1953
35A-9-605
, Utah Code Annotated 1953
35A-9-606
, Utah Code Annotated 1953
53B-8a-301
, Utah Code Annotated 1953
53B-8a-302
, Utah Code Annotated 1953
53B-8a-303
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
35A-9-601
 is enacted to read:
Part 6. Earned Income and Education Savings Incentive Program
 35A-9-601.
Definitions.
As used in this part:
(1) "529 savings account" means a tax-advantaged method of saving for higher
education costs that:
(a) meets the requirements of Section 529, Internal Revenue Code; and
(b) is managed by the plan.
(2) "Beneficiary" means the individual designated:
(a) in a 529 savings account agreement between a person, an estate, or a trust and the
plan; and
(b) to benefit from the amount saved in a 529 savings account.
(3) "Commission" means the State Tax Commission.
(4) "Deposit" means the payment of money from a source other than a match.
(5) "Eligible 529 savings account" means a 529 savings account for which:
(a) a qualifying individual is the account owner; and
(b) a qualifying individual or a minor dependent of a qualifying individual is a
beneficiary.
(6) "Federal earned income tax credit" means the federal earned income tax credit:
(a) described in Section 32, Internal Revenue Code; and
(b) that a qualifying individual claims and is eligible to claim on the federal income tax
return for the taxable year.
(7) "Higher education costs" means qualified higher education expenses as defined in
Section 529, Internal Revenue Code.
(8) "Match" means the monetary amount described in Subsection 
35A-9-603
(2).
(9) "Minor dependent" means an individual under the age of 19 for whom a qualifying
individual can claim a tax credit under Section 24, Internal Revenue Code, on the qualifying
individual's federal income tax return for the taxable year.
(10) "Plan" means the Utah Educational Savings Plan created in Section 
53B-8a-103
.
(11) "Program" means the Earned Income and Education Savings Incentive Program
created in Section 
35A-9-603
.
(12) "Qualifying individual" means an individual who the department identifies as
experiencing intergenerational poverty and who has not been disqualified from participating in
the program for overclaiming a match in a previous year.
Section 2. Section 
35A-9-602
 is enacted to read:
 35A-9-602.
Earned Income and Education Savings Incentive Restricted Account.
(1) There is created a restricted account within the General Fund to be known as the
Earned Income and Education Savings Incentive Restricted Account.
(2) The department shall administer the restricted account for the purposes described in
this part.
(3) The state treasurer shall invest the money in the restricted account according to the
procedures and requirements of Title 51, Chapter 7, State Money Management Act, except that
interest and other earnings derived from the restricted account shall be deposited into the
restricted account.
(4) The restricted account shall be funded by:
(a) appropriations made to the account by the Legislature; and
(b) private donations, grants, gifts, bequests, or money made available from any other
source to implement this part.
(5) Subject to appropriation, the department:
(a) shall use restricted account money for the program; and
(b) may use a portion of the restricted account money for administration of the
program.
Section 3. Section 
35A-9-603
 is enacted to read:
 35A-9-603.
Earned Income and Education Savings Incentive Program.
(1) (a) There is created the Earned Income and Education Savings Incentive Program to
provide an annual monetary match to eligible 529 savings accounts.
(b) The department shall implement the program as early as is practicable, but the
department shall begin accepting applications for the program no later than January 1, 2021.
(2) (a) For each qualifying individual that meets the requirements of Subsection (3), the
state shall match, during a calendar year, the amount of a deposit into one or more of the
qualifying individual's eligible 529 savings accounts up to the lesser of:
(i) 10% of the amount that the qualifying individual claims and is entitled to claim as a
federal earned income tax credit for the previous taxable year; and
(ii) $300.
(b) The amount in Subsection (2)(a) is the maximum match amount per family per
calendar year.
(c) (i) Except as provided in Subsections (2)(c)(ii) and (iii), the match rate is $1 for
each $1 deposit.
(ii) In a fiscal year where the balance of money in the restricted account is insufficient
to sustain a $1 for each $1 deposit match rate, the department shall reduce the amount of each
match proportionately.
(iii) (A) Subject to Subsection (2)(c)(iii)(B), in a fiscal year when the balance of the
money in the restricted account exceeds the amount needed for a $1 for each $1 deposit match
rate, the department shall increase the amount of each match proportionately.
(B) If a qualifying individual's proportionate share under Subsection (2)(c)(iii)(A) is
greater than the amount allowed under Subsections (2)(a) and (b), the qualifying individual
shall receive the amount allowed under Subsections (2)(a) and (b).
(3) To participate in the program, a qualifying individual shall:
(a) apply with the department in accordance with Section 
35A-9-604
;
(b) claim and receive a federal earned income tax credit on the qualifying individual's
federal income tax return for the previous taxable year; and
(c) during the calendar year for which the qualifying individual applies to participate in
the program, be the account owner of one or more eligible 529 savings accounts into which a
deposit was made.
(4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
department may make rules governing:
(a) administration of the program;
(b) after consulting with the plan, additional information to request in the application
for the program; and
(c) sanctions for mistakes or errors in reporting the amount of a federal earned income
tax credit that result in an overpayment of a match, which may include:
(i) for good faith errors:
(A) a request for reimbursement; or
(B) other reconciliation of funds; and
(ii) for errors that are not made in good faith:
(A) a request for reimbursement; or
(B) disqualification from participation in the program.
Section 4. Section 
35A-9-604
 is enacted to read:
 35A-9-604.
Application for program.
(1) The department shall provide to each qualifying individual:
(a) notice of the program;
(b) information about the benefits of participating in the program;
(c) information explaining that participation in the program requires that the qualifying
individual:
(i) apply for the program in accordance with this section;
(ii) be eligible for and claim a federal earned income tax credit for the taxable year
before the year in which the qualifying individual applies for the program;
(iii) own one or more eligible 529 savings accounts into which a deposit is made
during the same year for which the qualifying individual applies for the program; and
(iv) sign an information release;
(d) information about how to claim a federal earned income tax credit;
(e) information about how to open an eligible 529 savings account; and
(f) information about how to apply for the program.
(2) (a) To participate in the program, a qualifying individual shall complete annually an
online application that includes:
(i) a means for a qualifying individual to sign the information release described in
Subsection (2)(b);
(ii) the amount of the federal earned income tax credit that the qualifying individual
was eligible for and claimed for the previous taxable year;
(iii) the name of the account owner, the name of the beneficiary, and the account
number of any of the qualifying individual's eligible 529 savings accounts;
(iv) the amount of deposit into one or more of the qualifying individual's eligible 529
savings accounts during the calendar year in which the application is made;
(v) the allocation of the match among the qualifying individual's eligible 529 savings
accounts; and
(vi) any other information required by the department, the plan, or the commission to
administer the program.
(b) The department, the plan, and the commission shall develop an information release
that directs and allows:
(i) the department to report to the plan:
(A) the name and identifying information of the qualifying individual;
(B) contact information for the qualifying individual; and
(C) the name of the account owner, the name of the beneficiary, and the account
number of any eligible 529 savings account;
(ii) the plan to report to the department:
(A) the account number, name of the account owner, and the name of the beneficiary
for each eligible 529 savings account into which a deposit was made during the calendar year;
and
(B) the amount of deposit made into each eligible 529 savings account for the calendar
year;
(iii) the department to disclose to the commission, if the plan lists the qualifying
individual on the report described in Section 
53B-8a-302
, the name and identifying information
of the qualifying individual; and
(iv) the commission to disclose to the department, the amount of federal earned income
tax credit that the qualifying individual claimed on the qualifying individual's federal income
tax return for a taxable year.
(3) (a) The department shall provide to the plan the information described in
Subsection (2)(b)(i) for each qualifying individual that the department determines completes
the application requirements described in Subsection (2).
(b) The department shall provide the information described in Subsection (3)(a):
(i) in a single report; and
(ii) with information about which calendar year the department requests a report under
Section 
53B-8a-302
.
(4) (a) The department may provide to the commission the information described in
Subsection (2)(b)(iii) for each qualifying individual that the plan lists on the report described in
Section 
53B-8a-302
.
(b) The department shall provide the information described in Subsection (4)(a):
(i) in a single report; and
(ii) with information about which calendar year the department requires a disclosure
under Subsection 
59-1-403
(3)(x).
(5) The department, the plan, and the commission shall provide for the security and
maintenance of confidentiality of any information shared under an information release.
(6) (a) The department shall determine whether an applicant for the program:
(i) is a qualifying individual; and
(ii) meets the program requirements described in this section.
(b) An applicant may not appeal the department's determination that the applicant is
not a qualifying individual.
(c) An applicant may reapply if the department later identifies the applicant as a
qualifying individual.
Section 5. Section 
35A-9-605
 is enacted to read:
 35A-9-605.
Payment of match.
(1) Subject to the other provisions of this section, the department shall transfer from
the Earned Income and Education Savings Incentive Restricted Account to the plan the amount
of each qualifying individual's match.
(2) The department shall send with the transfer described in Subsection (1), for each
qualifying individual that is receiving a match:
(a) the amount of the match for the qualifying individual;
(b) the qualifying individual's allocation of the match among eligible 529 savings
accounts; and
(c) for each eligible 529 savings account into which the qualifying individual allocates
the match:
(i) the name of the qualifying individual who is the account owner;
(ii) the name of the beneficiary; and
(iii) the account number.
Section 6. Section 
35A-9-606
 is enacted to read:
 35A-9-606.
Reporting to the Legislature.
(1) On or before October 1, the department and the plan shall report electronically to
the Economic Development and Workforce Services Interim Committee and the Social
Services Appropriations Subcommittee.
(2) The department's report shall include for the previous fiscal year:
(a) the number of qualifying individuals to whom the department provides notice of the
program;
(b) the number of applications for the program;
(c) the number of applications for the program from qualifying individuals;
(d) the number of qualifying individuals participating in the program;
(e) the number of eligible 529 savings accounts that receive a match; and
(f) the total dollar amount provided as a match.
(3) The plan's report shall include the aggregate average balance in eligible 529 savings
accounts.
Section 7. Section 
53B-8a-301
 is enacted to read:
Part 3. Earned Income and Education Savings Incentive Program
 53B-8a-301.
Definitions.
As used in this part:
(1) "529 savings account" means the same as that term is defined in Section
35A-9-601
.
(2) "Department" means the Department of Workforce Services, created in Section
35A-1-103
.
(3) "Match" means the same as that term is defined in Section 
35A-9-601
.
(4) "Qualifying individual" means the same as that term is defined in Section
35A-9-601
, except that the term is limited to individuals for whom the department sends
information in accordance with Subsection 
35A-9-604
(3).
Section 8. Section 
53B-8a-302
 is enacted to read:
 53B-8a-302.
Report of information to Department of Workforce Services.
Within 30 days of receiving the report described in Subsection 
35A-9-604
(3), the plan
shall provide an electronic report to the department that lists the:
(1) total amount of deposits:
(a) during the calendar year for which the department makes the request; and
(b) for each 529 savings account of which a qualifying individual is an account owner;
and
(2) the account number and the name of the beneficiary for each 529 savings account:
(a) into which a deposit was made; and
(b) for which a qualifying individual is an account owner.
Section 9. Section 
53B-8a-303
 is enacted to read:
 53B-8a-303.
Deposit of match.
(1) The plan shall deposit a match from the Earned Income and Education Savings
Incentive Restricted Account, created in Section 
35A-9-602
, into a 529 savings account in
accordance with the provisions of Section 
35A-9-605
.
(2) If, upon receiving a transfer described in Subsection (1), the plan determines that
the 529 savings account into which the plan is to deposit the match has been closed, the plan
shall return the match to the department.
(3) The plan shall send the department an electronic receipt of the match deposits.
Section 10. Section 
59-1-403
 is amended to read:
59-1-403.
Confidentiality -- Exceptions -- Penalty -- Application to property tax.
(1) (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 (1)(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.
(2) 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.
(3) (a) Notwithstanding Subsection (1) 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 (1) 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 (1) 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 (1), 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 (1), 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 (1), 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 (1), 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 (1), 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 (1), 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
Management and Budget, provide to the committee or office the total amount of revenues
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 (1), the commission shall make the directory required
by Section 
59-14-603
 available for public inspection.
(k) Notwithstanding Subsection (1), the commission may share information with
federal, state, or local agencies as provided in Subsection 
59-14-606
(3).
(l) (i) Notwithstanding Subsection (1), the commission shall provide the Office of
Recovery Services within the Department of 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 (3)(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 (1), 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
(3)(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 (3)(n):
(A) "GOED" means the Governor's Office of Economic Development created in
Section 
63N-1-201
.
(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.
(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.
(D) "Tax information" means income tax information or other tax information.
(ii) (A) Notwithstanding Subsection (1) and except as provided in Subsection
(3)(n)(ii)(B) or (C), the commission shall at the request of GOED provide to GOED all income
tax information.
(B) For purposes of a request for income tax information made under Subsection
(3)(n)(ii)(A), GOED may not request and the commission may not provide to GOED a person's
address, name, social security number, or taxpayer identification number.
(C) In providing income tax information to GOED, the commission shall in all
instances protect the privacy of a person as required by Subsection (3)(n)(ii)(B).
(iii) (A) Notwithstanding Subsection (1) and except as provided in Subsection
(3)(n)(iii)(B), the commission shall at the request of GOED provide to GOED other tax
information.
(B) Before providing other tax information to GOED, the commission shall redact or
remove any name, address, social security number, or taxpayer identification number.
(iv) GOED may provide tax information received from the commission in accordance
with this Subsection (3)(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 GOED under Title 63G,
Chapter 2, Government Records Access and Management Act, or this section, if GOED
received the tax information from the commission in accordance with this Subsection (3)(n).
(B) GOED may not provide to a person that requests tax information in accordance
with Subsection (3)(n)(v)(A) any tax information other than the tax information GOED
provides in accordance with Subsection (3)(n)(iv).
(o) Notwithstanding Subsection (1), 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 (3)(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 (1), 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 (1), 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 (1), 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 (1), for the purpose of verifying eligibility under
Sections 
26-18-2.5
 and 
26-40-105
, the commission shall provide an eligibility worker with the
Department of Health or its designee with the adjusted gross income of an individual if:
(i) an eligibility worker with the Department of Health or its designee requests the
information from the commission; and
(ii) the eligibility worker has complied with the identity verification and consent
provisions of Sections 
26-18-2.5
 and 
26-40-105
.
(t) Notwithstanding Subsection (1), 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 (1), 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, 911 Emergency
Service Charges, to the board of the Utah Communications Authority created in Section
63H-7a-201
.
(v) Notwithstanding Subsection (1), 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 (1), 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 (1), the commission shall provide to the Department of
Workforce Services, as soon as practicable, the amount of any federal earned income tax credit
that an individual claimed and is entitled to claim 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
.
(4) (a) Each report and return shall be preserved for at least three years.
(b) After the three-year period provided in Subsection (4)(a)
,
 the commission may
destroy a report or return.
(5) (a) Any individual who violates this section is guilty of a class A misdemeanor.
(b) If the individual described in Subsection (5)(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 (5)(a) or (b), GOED, when requesting information in
accordance with Subsection (3)(n)(iii), or an individual who requests information in
accordance with Subsection (3)(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 (5)(b); or
(B) disqualification from holding public office in accordance with Subsection (5)(b).
(6) Except as provided in Section 
59-1-404
, this part does not apply to the property tax.
Section 11. Section 
63I-1-235
 is amended to read:
63I-1-235.
Repeal dates, Title 35A.
(1) Subsection 
35A-1-109
(4)(c), related to the Talent Ready Utah Board, is repealed
January 1, 2023.
(2) Subsection 
35A-4-312
(5)(p), describing information that may be disclosed to the
federal Wage and Hour Division, is repealed July 1, 2022.
(3) Title 35A, Chapter 8, Part 22, Commission on Housing Affordability, is repealed
July 1, 2023.
(4) Section 
35A-9-501
 is repealed January 1, 2021.
(5) Title 35A, Chapter 9, Part 6, Earned Income and Education Savings Incentive
Program, is repealed July 1, 2026.
[
(5)
] 
(6)
 Title 35A, Chapter 11, Women in the Economy Commission Act, is repealed
January 1, 2025.
Section 12. Section 
63I-1-253
 is amended to read:
63I-1-253.
Repeal dates, Titles 53 through 53G.
The following provisions are repealed on the following dates:
(1) Subsection 
53-6-203
(1)(b)(ii), regarding being 19 years old at certification, is
repealed July 1, 2022.
(2) Subsection 
53-13-104
(6), regarding being 19 years old at certification, is repealed
July 1, 2022.
(3) Title 53B, Chapter 8a, Part 3, Earned Income and Education Savings Incentive
Program, is repealed July 1, 2026.
[
(3)
] 
(4)
 Title 53B, Chapter 17, Part 11, USTAR Researchers, is repealed July 1, 2028.
(5) In relation to the SafeUT and School Safety Commission, on January 1, 2023:
(a) Subsection 
53B-17-1201
(1), definition of "commission," is repealed;
(b) Section 
53B-17-1203
 is repealed;
(c) Subsection 
53B-17-1204
(2), which addresses the commission's coordination
activities, is repealed;
(d) Subsection 
53B-17-1204
(4)(a), the language that states "in accordance with the
method described in Subsection (4)(c)" is repealed; and
(e) Subsection 
53B-17-1204
(4)(c), which addresses the standard method for the
commission to charge a fee, is repealed.
[
(4)
] 
(6)
 Section 
53B-18-1501
 is repealed July 1, 2021.
[
(5)
] 
(7)
 Title 53B, Chapter 18, Part 16, USTAR Researchers, is repealed July 1, 2028.
[
(6)
] 
(8)
 Section 
53B-24-402
, Rural residency training program, is repealed July 1,
2020.
[
(7)
] 
(9)
 Subsection 
53C-3-203
(4)(b)(vii), which provides for the distribution of money
from the Land Exchange Distribution Account to the Geological Survey for test wells, other
hydrologic studies, and air quality monitoring in the West Desert, is repealed July 1, 2020.
[
(8)
] 
(10)
 Section 
53E-3-515
 is repealed January 1, 2023.
[
(9)
] 
(11)
 In relation to a standards review committee, on January 1, 2023:
(a) in Subsection 
53E-4-202
(8), the language that states "by a standards review
committee and the recommendations of a standards review committee established under
Section 
53E-4-203
" is repealed; and
(b) Section 
53E-4-203
 is repealed.
[
(10) In relation to the SafeUT and School Safety Commission, on January 1, 2023:
]
[
(a) Subsection 
53B-17-1201
(1) is repealed;
]
[
(b) Section 
53B-17-1203
 is repealed;
]
[
(c) Subsection 
53B-17-1204
(2) is repealed;
]
[
(d) Subsection 
53B-17-1204
(4)(a), the language that states "in accordance with the
method described in Subsection (4)(c)" is repealed; and
]
[
(e) Subsection 
53B-17-1204
(4)(c) is repealed.
]
[
(11)
] 
(12)
 Section 
53F-2-514
 is repealed July 1, 2020.
[
(12)
] 
(13)
 Section 
53F-5-203
 is repealed July 1, 2024.
[
(13)
] 
(14)
 Section 
53F-5-212
 is repealed July 1, 2024.
[
(14)
] 
(15)
 Section 
53F-5-213
 is repealed July 1, 2023.
[
(15)
] 
(16)
 Title 53F, Chapter 5, Part 6, American Indian and Alaskan Native
Education State Plan Pilot Program, is repealed July 1, 2022.
[
(16) Section 
53F-6-201
 is repealed July 1, 2019.
]
(17) Section 
53F-9-501
 is repealed January 1, 2023.
(18) Subsections 
53G-4-608
(2)(b) and (4)(b), related to the Utah Seismic Safety
Commission, are repealed January 1, 2025.
(19) Subsection 
53G-8-211
(4), regarding referrals of a minor to court for a class C
misdemeanor, is repealed July 1, 2020.
Section 13. Section 
63I-1-259
 is amended to read:
63I-1-259.
Repeal dates, Title 59.
(1) Section 
59-1-213.1
 is repealed [
on
] May 9, 2024.
(2) Section 
59-1-213.2
 is repealed [
on
] May 9, 2024.
(3) Subsection 
59-1-403
(3)(x), which authorizes the State Tax Commission to provide
to the Department of Workforce Services the amount of a federal earned income tax credit, is
repealed July 1, 2027.
[
(3)
] 
(4)
 Subsection 
59-1-405
(1)(g)
, which addresses the provision of guidance by the
State Tax Commission to an employee on the interpretation or application of a law,
 is repealed
[
on
] May 9, 2024.
[
(4)
] 
(5)
 Subsection 
59-1-405
(2)(b)
, which addresses a State Tax Commission meeting
on the provision of guidance by the State Tax Commission to an employee on the interpretation
or application of a law,
 is repealed [
on
] May 9, 2024.
[
(5)
] 
(6)
 Section 
59-7-618
 is repealed July 1, 2020.
[
(6)
] 
(7)
 Section 
59-9-102.5
 is repealed December 31, 2020.
[
(7)
] 
(8)
 Section 
59-10-1033
 is repealed July 1, 2020.
[
(8) Subsection 
59-12-2219
(13), which addresses new revenue supplanting existing
allocations, is repealed on June 30, 2020.
]
(9) Title 59, Chapter 28, State Transient Room Tax Act, is repealed [
on
] January 1,
2023.
Section 14. 
Effective date.
This bill takes effect on July 1, 2020.