Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 429 (2025GS)

Sponsor

Rep. Peterson, Val L.

Final action

House/ filed 3/7/2025

Outcome

Failed / filed without passage

Summary

What it does

• This bill:
• changes the percentage of a sales and use tax earmark for the Transportation Investment Fund of 2005;
• removes a transfer from the Transportation Fund to the Transportation Investment Fund of 2005;
• removes language to restore funding for litter and carcass removal for the Department of Transportation; and
• makes technical changes.

Every vote on this bill

Bill text

8
53-2a-1102
59-12-103
72-2-106
Transportation Funding Alignment Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Val L. Peterson
Senate Sponsor: 
LONG TITLE
General Description:
This bill adjusts a sales and use tax earmark related to transportation and adjusts other 
transportation funding.
Highlighted Provisions:
This bill:
changes the percentage of a sales and use tax earmark for the Transportation Investment 
Fund of 2005;
removes a transfer from the Transportation Fund to the Transportation Investment Fund 
of 2005;
removes language to restore funding for litter and carcass removal for the Department of 
Transportation; and
makes technical changes.
Money Appropriated in this Bill:
This bill appropriates 
($330,000,000)
 in capital project funds for fiscal year 2026, all of 
which is from the General Fund.
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
53-2a-1102
, as last amended by Laws of Utah 2023, Chapters 34, 471
59-12-103
, as last amended by Laws of Utah 2024, Chapters 88, 501
72-2-106
, as last amended by Laws of Utah 2023, Chapter 22
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
53-2a-1102
 is amended to read:
53-2a-1102. Search and Rescue Financial Assistance Program -- Uses -- 
Rulemaking -- Distribution.
(1)
As used in this section:
(a)
"Assistance card program" means the Utah Search and Rescue Assistance Card 
Program created within this section.
(b)
"Card" means the Search and Rescue Assistance Card issued under this section to a 
participant.
(c)
"Participant" means an individual, family, or group who is registered pursuant to this 
section as having a valid card at the time search, rescue, or both are provided.
(d)
"Program" means the Search and Rescue Financial Assistance Program created 
within this section.
(e)
(i)
"Reimbursable base expenses" means those reasonable expenses incidental to 
search and rescue activities.
(ii)
"Reimbursable base expenses" include:
(A)
rental for fixed wing aircraft, snowmobiles, boats, and generators;
(B)
replacement and upgrade of search and rescue equipment;
(C)
training of search and rescue volunteers;
(D)
costs of providing life insurance and workers' compensation benefits for 
volunteer search and rescue team members under Section 
67-20-7.5
; and
(E)
any other equipment or expenses necessary or appropriate for conducting 
search and rescue activities.
(iii)
"Reimbursable base expenses" do not include any salary or overtime paid to an 
individual on a regular or permanent payroll, including permanent part-time 
employees of any agency of the state.
(f)
"Rescue" means search services, rescue services, or both search and rescue services.
(2)
There is created the Search and Rescue Financial Assistance Program within the 
division.
(3)
(a)
The financial program and the assistance card program shall be funded from the 
following revenue sources:
(i)
any voluntary contributions to the state received for search and rescue operations;
(ii)
money received by the state under Subsection 
(11)
 and under Sections 
23A-4-209
, 
41-22-34
, and 
73-18-24
;
(iii)
money deposited under Subsection 
59-12-103(13)
59-12-103(12)
;
(iv)
contributions deposited in accordance with Section 
41-1a-230.7
; and
(v)
appropriations made to the program by the Legislature.
(b)
Money received from the revenue sources in Subsections 
(3)(a)(i)
, 
(ii)
, and 
(iv)
, and 
90% of the money described in Subsection 
(3)(a)(iii)
, shall be deposited into the 
General Fund as a dedicated credit to be used solely for the program.
(c)
Ten percent of the money described in Subsection 
(3)(a)(iii)
 shall be deposited into 
the General Fund as a dedicated credit to be used solely to promote the assistance 
card program.
(d)
Funding for the program is nonlapsing.
(4)
Subject to Subsections 
(3)(b)
 and 
(c)
, the director shall use the money described in this 
section to reimburse counties for all or a portion of each county's reimbursable base 
expenses for search and rescue operations, subject to:
(a)
the approval of the Search and Rescue Advisory Board as provided in Section 
53-2a-1104
;
(b)
money available in the program; and
(c)
rules made under Subsection 
(7)
.
(5)
Money described in Subsection 
(3)
 may not be used to reimburse for any paid personnel 
costs or paid man hours spent in emergency response and search and rescue related 
activities.
(6)
The Legislature finds that these funds are for a general and statewide public purpose.
(7)
The division, with the approval of the Search and Rescue Advisory Board, shall make 
rules in accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, 
and consistent with this section:
(a)
specifying the costs that qualify as reimbursable base expenses;
(b)
defining the procedures of counties to submit expenses and be reimbursed;
(c)
defining a participant in the assistance card program, including:
(i)
individuals; and
(ii)
families and organized groups who qualify as participants;
(d)
defining the procedure for issuing a card to a participant;
(e)
defining excluded expenses that may not be reimbursed under the program, including 
medical expenses;
(f)
establishing the card renewal cycle for the Utah Search and Rescue Assistance Card 
Program;
(g)
establishing the frequency of review of the fee schedule;
(h)
providing for the administration of the program; and
(i)
providing a formula to govern the distribution of available money among the counties 
for uncompensated search and rescue expenses based on:
(i)
the total qualifying expenses submitted;
(ii)
the number of search and rescue incidents per county population;
(iii)
the number of victims that reside outside the county; and
(iv)
the number of volunteer hours spent in each county in emergency response and 
search and rescue related activities per county population.
(8)
(a)
The division shall, in consultation with the Division of Outdoor Recreation, 
establish the fee schedule of the Utah Search and Rescue Assistance Card Program 
under Subsection 
63J-1-504(7)
.
(b)
The division shall provide a discount of not less than 10% of the card fee under 
Subsection 
(8)(a)
 to a person who has paid a fee under Section 
23A-4-209
, 
41-22-34
, 
or 
73-18-24
 during the same calendar year in which the person applies to be a 
participant in the assistance card program.
(9)
Counties may not bill reimbursable base expenses to an individual for costs incurred for 
the rescue of an individual, if the individual is a current participant in the Utah Search 
and Rescue Assistance Card Program at the time of rescue, unless:
(a)
the rescuing county finds that the participant acted recklessly in creating a situation 
resulting in the need for the county to provide rescue services; or
(b)
the rescuing county finds that the participant intentionally created a situation 
resulting in the need for the county to provide rescue services.
(10)
(a)
There is created the Utah Search and Rescue Assistance Card Program. The 
program is located within the division.
(b)
The program may not be used to cover any expenses, such as medically related 
expenses, that are not reimbursable base expenses related to the rescue.
(11)
(a)
To participate in the program, a person shall purchase a search and rescue 
assistance card from the division by paying the fee as determined by the division in 
Subsection 
(8)
.
(b)
The money generated by the fees shall be deposited into the General Fund as a 
dedicated credit for the Search and Rescue Financial Assistance Program created in 
this section.
(c)
Participation and payment of fees by a person under Sections 
23A-4-209
, 
41-22-34
, 
and 
73-18-24
 do not constitute purchase of a card under this section.
(12)
The division shall consult with the Division of Outdoor Recreation regarding:
(a)
administration of the assistance card program; and
(b)
outreach and marketing strategies.
(13)
Pursuant to Subsection 
31A-1-103(7)
, the Utah Search and Rescue Assistance Card 
Program under this section is exempt from being considered insurance as that term is 
defined in Section 
31A-1-301
.
Section 2, Section 
59-12-103
 is amended to read:
59-12-103. Sales and use tax base -- Rates -- Effective dates -- Use of sales and 
use tax revenue.
(1)
A tax is imposed on the purchaser as provided in this part on the purchase price or sales 
price for amounts paid or charged for the following transactions:
(a)
retail sales of tangible personal property made within the state;
(b)
amounts paid for:
(i)
telecommunications service, other than mobile telecommunications service, that 
originates and terminates within the boundaries of this state;
(ii)
mobile telecommunications service that originates and terminates within the 
boundaries of one state only to the extent permitted by the Mobile 
Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
(iii)
an ancillary service associated with a:
(A)
telecommunications service described in Subsection (1)(b)(i); or
(B)
mobile telecommunications service described in Subsection (1)(b)(ii);
(c)
sales of the following for commercial use:
(i)
gas;
(ii)
electricity;
(iii)
heat;
(iv)
coal;
(v)
fuel oil; or
(vi)
other fuels;
(d)
sales of the following for residential use:
(i)
gas;
(ii)
electricity;
(iii)
heat;
(iv)
coal;
(v)
fuel oil; or
(vi)
other fuels;
(e)
sales of prepared food;
(f)
except as provided in Section 
59-12-104
, amounts paid or charged as admission or 
user fees for theaters, movies, operas, museums, planetariums, shows of any type or 
nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses, 
menageries, fairs, races, contests, sporting events, dances, boxing matches, wrestling 
matches, closed circuit television broadcasts, billiard parlors, pool parlors, bowling 
lanes, golf, miniature golf, golf driving ranges, batting cages, skating rinks, ski lifts, 
ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water slides, 
river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or 
any other amusement, entertainment, recreation, exhibition, cultural, or athletic 
activity;
(g)
amounts paid or charged for services for repairs or renovations of tangible personal 
property, unless Section 
59-12-104
 provides for an exemption from sales and use tax 
for:
(i)
the tangible personal property; and
(ii)
parts used in the repairs or renovations of the tangible personal property described 
in Subsection (1)(g)(i), regardless of whether:
(A)
any parts are actually used in the repairs or renovations of that tangible 
personal property; or
(B)
the particular parts used in the repairs or renovations of that tangible personal 
property are exempt from a tax under this chapter;
(h)
except as provided in Subsection 
59-12-104
(7), amounts paid or charged for assisted 
cleaning or washing of tangible personal property;
(i)
amounts paid or charged for short-term rentals of tourist home, hotel, motel, or trailer 
court accommodations and services;
(j)
amounts paid or charged for laundry or dry cleaning services;
(k)
amounts paid or charged for leases or rentals of tangible personal property if within 
this state the tangible personal property is:
(i)
stored;
(ii)
used; or
(iii)
otherwise consumed;
(l)
amounts paid or charged for tangible personal property if within this state the tangible 
personal property is:
(i)
stored;
(ii)
used; or
(iii)
consumed;
(m)
amounts paid or charged for a sale:
(i)
(A)
of a product transferred electronically; or
(B)
of a repair or renovation of a product transferred electronically; and
(ii)
regardless of whether the sale provides:
(A)
a right of permanent use of the product; or
(B)
a right to use the product that is less than a permanent use, including a right:
(I)
for a definite or specified length of time; and
(II)
that terminates upon the occurrence of a condition; and
(n)
sales of leased tangible personal property from the lessor to the lessee made in the 
state.
(2)
(a)
Except as provided in Subsections (2)(b) through (f), a state tax and a local tax are 
imposed on a transaction described in Subsection (1) equal to the sum of:
(i)
a state tax imposed on the transaction at a tax rate equal to the sum of:
(A)
4.70% plus the rate specified in Subsection (11)(a); and
(B)
(I)
the tax rate the state imposes in accordance with Part 18, Additional 
State Sales and Use Tax Act, if the location of the transaction as determined 
under Sections 
59-12-211
 through 
59-12-215
 is in a county in which the 
state imposes the tax under Part 18, Additional State Sales and Use Tax Act; 
and
(II)
the tax rate the state imposes in accordance with Part 20, Supplemental 
State Sales and Use Tax Act, if the location of the transaction as determined 
under Sections 
59-12-211
 through 
59-12-215
 is in a city, town, or the 
unincorporated area of a county in which the state imposes the tax under 
Part 20, Supplemental State Sales and Use Tax Act; and
(ii)
a local tax equal to the sum of the tax rates a county, city, or town imposes on the 
transaction under this chapter other than this part.
(b)
Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a state 
tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal 
to the sum of:
(i)
a state tax imposed on the transaction at a tax rate of 2%; and
(ii)
a local tax equal to the sum of the tax rates a county, city, or town imposes on the 
transaction under this chapter other than this part.
(c)
Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are imposed 
on amounts paid or charged for food and food ingredients equal to the sum of:
(i)
a state tax imposed on the amounts paid or charged for food and food ingredients 
at a tax rate of 1.75%; and
(ii)
a local tax equal to the sum of the tax rates a county, city, or town imposes on the 
amounts paid or charged for food and food ingredients under this chapter other 
than this part.
(d)
Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts paid 
or charged for fuel to a common carrier that is a railroad for use in a locomotive 
engine at a rate of 4.85%.
(e)
(i)
(A)
If a shared vehicle owner certifies to the commission, on a form 
prescribed by the commission, that the shared vehicle is an individual-owned 
shared vehicle, a tax imposed under Subsection (2)(a)(i)(A) does not apply to 
car sharing, a car-sharing program, a shared vehicle driver, or a shared vehicle 
owner.
(B)
A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is 
required once during the time that the shared vehicle owner owns the shared 
vehicle.
(C)
The commission shall verify that a shared vehicle is an individual-owned 
shared vehicle by verifying that the applicable Utah taxes imposed under this 
chapter were paid on the purchase of the shared vehicle.
(D)
The exception under Subsection (2)(e)(i)(A) applies to a certified 
individual-owned shared vehicle shared through a car-sharing program even if 
non-certified shared vehicles are also available to be shared through the same 
car-sharing program.
(ii)
A tax imposed under Subsection (2)(a)(i)(B) or (2)(a)(ii) applies to car sharing.
(iii)
(A)
A car-sharing program may rely in good faith on a shared vehicle owner's 
representation that the shared vehicle is an individual-owned shared vehicle 
certified with the commission as described in Subsection (2)(e)(i).
(B)
If a car-sharing program relies in good faith on a shared vehicle owner's 
representation that the shared vehicle is an individual-owned shared vehicle 
certified with the commission as described in Subsection (2)(e)(i), the 
car-sharing program is not liable for any tax, penalty, fee, or other sanction 
imposed on the shared vehicle owner.
(iv)
If all shared vehicles shared through a car-sharing program are certified as 
described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has 
no obligation to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax 
period.
(v)
A car-sharing program is not required to list or otherwise identify an 
individual-owned shared vehicle on a return or an attachment to a return.
(vi)
A car-sharing program shall:
(A)
retain tax information for each car-sharing program transaction; and
(B)
provide the information described in Subsection (2)(e)(vi)(A) to the 
commission at the commission's request.
(f)
(i)
For a bundled transaction that is attributable to food and food ingredients and 
tangible personal property other than food and food ingredients, a state tax and a 
local tax is imposed on the entire bundled transaction equal to the sum of:
(A)
a state tax imposed on the entire bundled transaction equal to the sum of:
(I)
the tax rate described in Subsection (2)(a)(i)(A); and
(II)
(Aa)
the tax rate the state imposes in accordance with Part 18, 
Additional State Sales and Use Tax Act, if the location of the transaction 
as determined under Sections 
59-12-211
 through 
59-12-215
 is in a 
county in which the state imposes the tax under Part 18, Additional State 
Sales and Use Tax Act; and
(Bb)
the tax rate the state imposes in accordance with Part 20, Supplemental 
State Sales and Use Tax Act, if the location of the transaction as 
determined under Sections 
59-12-211
 through 
59-12-215
 is in a city, 
town, or the unincorporated area of a county in which the state imposes 
the tax under Part 20, Supplemental State Sales and Use Tax Act; and
(B)
a local tax imposed on the entire bundled transaction at the sum of the tax 
rates described in Subsection (2)(a)(ii).
(ii)
If an optional computer software maintenance contract is a bundled transaction 
that consists of taxable and nontaxable products that are not separately itemized 
on an invoice or similar billing document, the purchase of the optional computer 
software maintenance contract is 40% taxable under this chapter and 60% 
nontaxable under this chapter.
(iii)
Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled 
transaction described in Subsection (2)(f)(i) or (ii):
(A)
if the sales price of the bundled transaction is attributable to tangible personal 
property, a product, or a service that is subject to taxation under this chapter 
and tangible personal property, a product, or service that is not subject to 
taxation under this chapter, the entire bundled transaction is subject to taxation 
under this chapter unless:
(I)
the seller is able to identify by reasonable and verifiable standards the 
tangible personal property, product, or service that is not subject to taxation 
under this chapter from the books and records the seller keeps in the seller's 
regular course of business; or
(II)
state or federal law provides otherwise; or
(B)
if the sales price of a bundled transaction is attributable to two or more items 
of tangible personal property, products, or services that are subject to taxation 
under this chapter at different rates, the entire bundled transaction is subject to 
taxation under this chapter at the higher tax rate unless:
(I)
the seller is able to identify by reasonable and verifiable standards the 
tangible personal property, product, or service that is subject to taxation 
under this chapter at the lower tax rate from the books and records the seller 
keeps in the seller's regular course of business; or
(II)
state or federal law provides otherwise.
(iv)
For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the 
seller's regular course of business includes books and records the seller keeps in 
the regular course of business for nontax purposes.
(g)
(i)
Except as otherwise provided in this chapter and subject to Subsections 
(2)(g)(ii) and (iii), if a transaction consists of the sale, lease, or rental of tangible 
personal property, a product, or a service that is subject to taxation under this 
chapter, and the sale, lease, or rental of tangible personal property, other property, 
a product, or a service that is not subject to taxation under this chapter, the entire 
transaction is subject to taxation under this chapter unless the seller, at the time of 
the transaction:
(A)
separately states the portion of the transaction that is not subject to taxation 
under this chapter on an invoice, bill of sale, or similar document provided to 
the purchaser; or
(B)
is able to identify by reasonable and verifiable standards, from the books and 
records the seller keeps in the seller's regular course of business, the portion of 
the transaction that is not subject to taxation under this chapter.
(ii)
A purchaser and a seller may correct the taxability of a transaction if:
(A)
after the transaction occurs, the purchaser and the seller discover that the 
portion of the transaction that is not subject to taxation under this chapter was 
not separately stated on an invoice, bill of sale, or similar document provided 
to the purchaser because of an error or ignorance of the law; and
(B)
the seller is able to identify by reasonable and verifiable standards, from the 
books and records the seller keeps in the seller's regular course of business, the 
portion of the transaction that is not subject to taxation under this chapter.
(iii)
For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller 
keeps in the seller's regular course of business includes books and records the 
seller keeps in the regular course of business for nontax purposes.
(h)
(i)
If the sales price of a transaction is attributable to two or more items of tangible 
personal property, products, or services that are subject to taxation under this 
chapter at different rates, the entire purchase is subject to taxation under this 
chapter at the higher tax rate unless the seller, at the time of the transaction:
(A)
separately states the items subject to taxation under this chapter at each of the 
different rates on an invoice, bill of sale, or similar document provided to the 
purchaser; or
(B)
is able to identify by reasonable and verifiable standards the tangible personal 
property, product, or service that is subject to taxation under this chapter at the 
lower tax rate from the books and records the seller keeps in the seller's regular 
course of business.
(ii)
For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the 
seller's regular course of business includes books and records the seller keeps in 
the regular course of business for nontax purposes.
(i)
Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax rate 
imposed under the following shall take effect on the first day of a calendar quarter:
(i)
Subsection (2)(a)(i)(A);
(ii)
Subsection (2)(b)(i);
(iii)
Subsection (2)(c)(i); or
(iv)
Subsection (2)(f)(i)(A)(I).
(j)
(i)
A tax rate increase takes effect on the first day of the first billing period that 
begins on or after the effective date of the tax rate increase if the billing period for 
the transaction begins before the effective date of a tax rate increase imposed 
under:
(A)
Subsection (2)(a)(i)(A);
(B)
Subsection (2)(b)(i);
(C)
Subsection (2)(c)(i); or
(D)
Subsection (2)(f)(i)(A)(I).
(ii)
The repeal of a tax or a tax rate decrease applies to a billing period if the billing 
statement for the billing period is rendered on or after the effective date of the 
repeal of the tax or the tax rate decrease imposed under:
(A)
Subsection (2)(a)(i)(A);
(B)
Subsection (2)(b)(i);
(C)
Subsection (2)(c)(i); or
(D)
Subsection (2)(f)(i)(A)(I).
(k)
(i)
For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale 
is computed on the basis of sales and use tax rates published in the catalogue, a 
tax rate repeal or change in a tax rate takes effect:
(A)
on the first day of a calendar quarter; and
(B)
beginning 60 days after the effective date of the tax rate repeal or tax rate 
change.
(ii)
Subsection (2)(k)(i) applies to the tax rates described in the following:
(A)
Subsection (2)(a)(i)(A);
(B)
Subsection (2)(b)(i);
(C)
Subsection (2)(c)(i); or
(D)
Subsection (2)(f)(i)(A)(I).
(iii)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, 
the commission may by rule define the term "catalogue sale."
(l)
(i)
For a location described in Subsection (2)(l)(ii), the commission shall determine 
the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel 
based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other 
fuel at the location.
(ii)
Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil, 
or other fuel is furnished through a single meter for two or more of the following 
uses:
(A)
a commercial use;
(B)
an industrial use; or
(C)
a residential use.
(3)
(a)
The following state taxes shall be deposited into the General Fund:
(i)
the tax imposed by Subsection (2)(a)(i)(A);
(ii)
the tax imposed by Subsection (2)(b)(i);
(iii)
the tax imposed by Subsection (2)(c)(i); and
(iv)
the tax imposed by Subsection (2)(f)(i)(A)(I).
(b)
The following local taxes shall be distributed to a county, city, or town as provided 
in this chapter:
(i)
the tax imposed by Subsection (2)(a)(ii);
(ii)
the tax imposed by Subsection (2)(b)(ii);
(iii)
the tax imposed by Subsection (2)(c)(ii); and
(iv)
the tax imposed by Subsection (2)(f)(i)(B).
(c)
The state tax imposed by Subsection (2)(d) shall be deposited into the General Fund.
(4)
(a)
Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1, 
2003, the lesser of the following amounts shall be expended as provided in 
Subsections (4)(b) through (g):
(i)
for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
(A)
by a 1/16% tax rate on the transactions described in Subsection (1); and
(B)
for the fiscal year; or
(ii)
$17,500,000.
(b)
(i)
For a fiscal year beginning on or after July 1, 2003, 14% of the amount 
described in Subsection (4)(a) shall be transferred each year as designated sales 
and use tax revenue to the Division of Wildlife Resources to:
(A)
implement the measures described in Subsections 
23A-3-214
(3)(a) through 
(d) to protect sensitive plant and animal species; or
(B)
award grants, up to the amount authorized by the Legislature in an 
appropriations act, to political subdivisions of the state to implement the 
measures described in Subsections 
23A-3-214
(3)(a) through (d) to protect 
sensitive plant and animal species.
(ii)
Money transferred to the Division of Wildlife Resources under Subsection 
(4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or 
any other person to list or attempt to have listed a species as threatened or 
endangered under the Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et 
seq.
(iii)
At the end of each fiscal year:
(A)
50% of any unexpended designated sales and use tax revenue shall lapse to 
the Water Resources Conservation and Development Fund created in Section 
73-10-24
;
(B)
25% of any unexpended designated sales and use tax revenue shall lapse to the 
Utah Wastewater Loan Program Subaccount created in Section 
73-10c-5
; and
(C)
25% of any unexpended designated sales and use tax revenue shall lapse to the 
Drinking Water Loan Program Subaccount created in Section 
73-10c-5
.
(c)
For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in 
Subsection (4)(a) shall be deposited each year in the Agriculture Resource 
Development Fund created in Section 
4-18-106
.
(d)
(i)
For a fiscal year beginning on or after July 1, 2003, 1% of the amount 
described in Subsection (4)(a) shall be transferred each year as designated sales 
and use tax revenue to the Division of Water Rights to cover the costs incurred in 
hiring legal and technical staff for the adjudication of water rights.
(ii)
At the end of each fiscal year:
(A)
50% of any unexpended designated sales and use tax revenue shall lapse to 
the Water Resources Conservation and Development Fund created in Section 
73-10-24
;
(B)
25% of any unexpended designated sales and use tax revenue shall lapse to the 
Utah Wastewater Loan Program Subaccount created in Section 
73-10c-5
; and
(C)
25% of any unexpended designated sales and use tax revenue shall lapse to the 
Drinking Water Loan Program Subaccount created in Section 
73-10c-5
.
(e)
(i)
For a fiscal year beginning on or after July 1, 2003, 41% of the amount 
described in Subsection (4)(a) shall be deposited into the Water Resources 
Conservation and Development Fund created in Section 
73-10-24
 for use by the 
Division of Water Resources.
(ii)
In addition to the uses allowed of the Water Resources Conservation and 
Development Fund under Section 
73-10-24
, the Water Resources Conservation 
and Development Fund may also be used to:
(A)
conduct hydrologic and geotechnical investigations by the Division of Water 
Resources in a cooperative effort with other state, federal, or local entities, for 
the purpose of quantifying surface and ground water resources and describing 
the hydrologic systems of an area in sufficient detail so as to enable local and 
state resource managers to plan for and accommodate growth in water use 
without jeopardizing the resource;
(B)
fund state required dam safety improvements; and
(C)
protect the state's interest in interstate water compact allocations, including the 
hiring of technical and legal staff.
(f)
For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described in 
Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program 
Subaccount created in Section 
73-10c-5
 for use by the Water Quality Board to fund 
wastewater projects.
(g)
For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described 
in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program 
Subaccount created in Section 
73-10c-5
 for use by the Division of Drinking Water to:
(i)
provide for the installation and repair of collection, treatment, storage, and 
distribution facilities for any public water system, as defined in Section 
19-4-102
;
(ii)
develop underground sources of water, including springs and wells; and
(iii)
develop surface water sources.
(5)
(a)
Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1, 
2006, the difference between the following amounts shall be expended as provided in 
this Subsection (5), if that difference is greater than $1:
(i)
for taxes listed under Subsection (3)(a), the amount of tax revenue generated for 
the fiscal year by a 1/16% tax rate on the transactions described in Subsection (1); 
and
(ii)
$17,500,000.
(b)
(i)
The first $500,000 of the difference described in Subsection (5)(a) shall be:
(A)
transferred each fiscal year to the Department of Natural Resources as 
designated sales and use tax revenue; and
(B)
expended by the Department of Natural Resources for watershed rehabilitation 
or restoration.
(ii)
At the end of each fiscal year, 100% of any unexpended designated sales and use 
tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources 
Conservation and Development Fund created in Section 
73-10-24
.
(c)
(i)
After making the transfer required by Subsection (5)(b)(i), $150,000 of the 
remaining difference described in Subsection (5)(a) shall be:
(A)
transferred each fiscal year to the Division of Water Resources as designated 
sales and use tax revenue; and
(B)
expended by the Division of Water Resources for cloud-seeding projects 
authorized by Title 73, Chapter 15, Modification of Weather.
(ii)
At the end of each fiscal year, 100% of any unexpended designated sales and use 
tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources 
Conservation and Development Fund created in Section 
73-10-24
.
(d)
After making the transfers required by Subsections (5)(b) and (c), 85% of the 
remaining difference described in Subsection (5)(a) shall be deposited into the Water 
Resources Conservation and Development Fund created in Section 
73-10-24
 for use 
by the Division of Water Resources for:
(i)
preconstruction costs:
(A)
as defined in Subsection 
73-26-103
(6) for projects authorized by Title 73, 
Chapter 26, Bear River Development Act; and
(B)
as defined in Subsection 
73-28-103
(8) for the Lake Powell Pipeline project 
authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
(ii)
the cost of employing a civil engineer to oversee any project authorized by Title 
73, Chapter 26, Bear River Development Act;
(iii)
the cost of employing a civil engineer to oversee the Lake Powell Pipeline 
project authorized by Title 73, Chapter 28, Lake Powell Pipeline Development 
Act; and
(iv)
other uses authorized under Sections 
73-10-24
, 
73-10-25.1
, and 
73-10-30
, and 
Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i) 
through (iii).
(e)
After making the transfers required by Subsections (5)(b) and (c), 15% of the 
remaining difference described in Subsection (5)(a) shall be deposited each year into 
the Water Rights Restricted Account created by Section 
73-2-1.6
.
(6)
Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a), each 
fiscal year, the commission shall deposit into the Water Infrastructure Restricted 
Account created in Section 
73-10g-103
 the amount of revenue generated by a 1/16% tax 
rate on the transactions described in Subsection (1) for the fiscal year.
(7)
(a)
Notwithstanding Subsection (3)(a) and subject to Subsections (7)(b), (c), and (d), 
for a fiscal year beginning on or after July 1, 2023, the commission shall deposit into 
the Transportation Investment Fund of 2005 created by Section 
72-2-124
 a portion of 
the taxes listed under Subsection (3)(a) equal to 
17
24
% of the revenue collected 
from the following sales and use taxes:
(i)
the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(ii)
the tax imposed by Subsection (2)(b)(i);
(iii)
the tax imposed by Subsection (2)(c)(i); and
(iv)
the tax imposed by Subsection (2)(f)(i)(A)(I).
(b)
(i)
For a fiscal year beginning on or after July 1, 2024, the commission shall 
annually reduce the deposit under Subsection (7)(a) into the Transportation 
Investment Fund of 2005 by an amount equal to .44% of the revenue collected 
from the following sales and use taxes:
(A)
the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(B)
the tax imposed by Subsection (2)(b)(i);
(C)
the tax imposed by Subsection (2)(c)(i); and
(D)
the tax imposed by Subsection (2)(f)(i)(A)(I).
(ii)
The commission shall annually deposit the amount described in Subsection 
(7)(b)(i) into the Cottonwood Canyons Transportation Investment Fund created in 
Section 
72-2-124
.
(c)
(i)
Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1, 
2023, the commission shall annually reduce the deposit into the Transportation 
Investment Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is 
equal to 5% of:
(A)
the amount of revenue generated in the current fiscal year by the portion of 
taxes listed under Subsection (3)(a) that equals 20.68% of the revenue 
collected from taxes described in Subsections (7)(a)(i) through (iv);
(B)
the amount of revenue generated in the current fiscal year by registration fees 
designated under Section 
41-1a-1201
 to be deposited into the Transportation 
Investment Fund of 2005; and
(C)
revenue transferred by the Division of Finance to the Transportation 
Investment Fund of 2005 in accordance with Section 
72-2-106
 in the current 
fiscal year.
(ii)
The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a 
given fiscal year.
(iii)
The commission shall annually deposit the amount described in Subsection 
(7)(c)(i) into the Active Transportation Investment Fund created in Subsection 
72-2-124
(11).
(d)
(i)
For a fiscal year beginning on or after July 1, 2024, the commission shall 
annually reduce the deposit into the Transportation Investment Fund of 2005 
under this Subsection (7) by an amount that is equal to 1% of the revenue 
collected from the following sales and use taxes:
(A)
the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(B)
the tax imposed by Subsection (2)(b)(i);
(C)
the tax imposed by Subsection (2)(c)(i); and
(D)
the tax imposed by Subsection (2)(f)(i)(A)(I).
(ii)
The commission shall annually deposit the amount described in Subsection 
(7)(d)(i) into the Commuter Rail Subaccount created in Section 
72-2-124
.
(8)
(a)
Notwithstanding Subsection (3)(a), in addition to the amounts deposited under 
Subsection (7), and subject to Subsections (8)(b)
 and (d)(ii)
, for a fiscal year 
beginning on or after July 1, 2018, the commission shall annually deposit into the 
Transportation Investment Fund of 2005 created by Section 
72-2-124
 a portion of the 
taxes listed under Subsection (3)(a) in an amount equal to 3.68% of the revenue 
collected from the following taxes:
(i)
the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(ii)
the tax imposed by Subsection (2)(b)(i);
(iii)
the tax imposed by Subsection (2)(c)(i); and
(iv)
the tax imposed by Subsection (2)(f)(i)(A)(I).
(b)
For a fiscal year beginning on or after July 1, 2019, the commission shall annually 
reduce the deposit into the Transportation Investment Fund of 2005 under Subsection 
(8)(a) by an amount that is equal to 35% of the amount of revenue generated in the 
current fiscal year by the portion of the tax imposed on motor and special fuel that is 
sold, used, or received for sale or use in this state that exceeds 29.4 cents per gallon.
(c)
The commission shall annually deposit the amount described in Subsection (8)(b) 
into the Transit Transportation Investment Fund created in Section 
72-2-124
.
(9)
Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year 
2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies 
Fund created by Section 
35A-8-1009
 and expended as provided in Section 
35A-8-1009
.
(10)
Notwithstanding Subsection (3)(a), beginning the second fiscal year after the fiscal 
year during which the commission receives notice under Section 
63N-2-510
 that 
construction on a qualified hotel, as defined in Section 
63N-2-502
, has begun, the 
commission shall, for two consecutive fiscal years, annually deposit $1,900,000 of the 
revenue generated by the taxes listed under Subsection (3)(a) into the Hotel Impact 
Mitigation Fund, created in Section 
63N-2-512
.
(11)
(a)
The rate specified in this subsection is 0.15%.
(b)
Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year beginning 
on or after July 1, 2019, annually transfer the amount of revenue collected from the 
rate described in Subsection (11)(a) on the transactions that are subject to the sales 
and use tax under Subsection (2)(a)(i)(A) into the Medicaid ACA Fund created in 
Section 
26B-1-315
.
(12)
Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year 
2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated 
credit solely for use of the Search and Rescue Financial Assistance Program created in, 
and expended in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.
(13)
(a)
For each fiscal year beginning with fiscal year 2020-21, the commission shall 
annually transfer $1,813,400 of the revenue deposited into the Transportation 
Investment Fund of 2005 under Subsections (7) and (8) to the General Fund.
(b)
If the total revenue deposited into the Transportation Investment Fund of 2005 
under Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the 
commission shall transfer the total revenue deposited into the Transportation 
Investment Fund of 2005 under Subsections (7) and (8) during the fiscal year to the 
General Fund.
(14)
(13)
Notwithstanding Subsection (3)(a), and as described in Section 
63N-3-610
, 
beginning the first day of the calendar quarter one year after the sales and use tax 
boundary for a housing and transit reinvestment zone is established, the commission, at 
least annually, shall transfer an amount equal to 15% of the sales and use tax increment 
within an established sales and use tax boundary, as defined in Section 
63N-3-602
, into 
the Transit Transportation Investment Fund created in Section 
72-2-124
.
(15)
(14)
Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year 
beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure 
Restricted Account, created in Section 
51-9-902
, a portion of the taxes listed under 
Subsection (3)(a) equal to 1% of the revenue collected from the following sales and use 
taxes:
(a)
the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
(b)
the tax imposed by Subsection (2)(b)(i);
(c)
the tax imposed by Subsection (2)(c)(i); and
(d)
the tax imposed by Subsection (2)(f)(i)(A)(I).
(16)
(15)
Notwithstanding Subsection (3)(a), beginning October 1, 2024 the commission 
shall transfer to the Utah Fairpark Area Investment and Restoration District, created in 
Section 
11-70-201
, the revenue from the sales and use tax imposed by Subsection 
(2)(a)(i)(A) at a 4.7% rate, on transactions occurring within the district sales tax area, as 
defined in Section 
11-70-101
.
(17)
(16)
(a)
As used in this Subsection 
(17)
(16)
:
(i)
"Additional land" means point of the mountain state land described in Subsection 
11-59-102(6)(b)
 that the point of the mountain authority acquires after the point of 
the mountain authority provides the commission a map under Subsection 
(17)(c)
(16)(c)
.
(ii)
"Point of the mountain authority" means the Point of the Mountain State Land 
Authority, created in Section 
11-59-201
.
(iii)
"Point of the mountain state land" means the same as that term is defined in 
Section 
11-59-102
.
(b)
Notwithstanding Subsection (3)(a), the commission shall distribute to the point of the 
mountain authority 50% of the revenue from the sales and use tax imposed by 
Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring on the point of the 
mountain state land.
(c)
The distribution under Subsection 
(17)(b)
(16)(b)
 shall begin the next calendar 
quarter that begins at least 90 days after the point of the mountain authority provides 
the commission a map that:
(i)
accurately describes the point of the mountain state land; and
(ii)
the point of the mountain authority certifies as accurate.
(d)
A distribution under Subsection 
(17)(b)
(16)(b)
 with respect to additional land shall 
begin the next calendar quarter that begins at least 90 days after the point of the 
mountain authority provides the commission a map of point of the mountain state 
land that:
(i)
accurately describes the point of the mountain state land, including the additional 
land; and
(ii)
the point of the mountain authority certifies as accurate.
(e)
(i)
Upon the payment in full of bonds secured by the sales and use tax revenue 
distributed to the point of the mountain authority under Subsection 
(17)(b)
(16)(b)
, 
the point of the mountain authority shall immediately notify the commission in 
writing that the bonds are paid in full.
(ii)
The commission shall discontinue distributions of sales and use tax revenue under 
Subsection 
(17)(b)
(16)(b)
 at the beginning of the calendar quarter that begins at 
least 90 days after the date that the commission receives the written notice under 
Subsection 
(17)(e)(i)
(16)(e)(i)
.
Section 3, Section 
72-2-106
 is amended to read:
72-2-106. Appropriation and transfers from Transportation Fund.
(1)
On and after July 1, 1981, there is appropriated from the Transportation Fund to the use 
of the department an amount equal to two-elevenths of the taxes collected from the 
motor fuel tax and the special fuel tax, exclusive of the formula amount appropriated for 
class B and class C roads, to be used for highway rehabilitation.
(2)
For a fiscal year beginning on or after July 1, 2016, the Division of Finance shall 
annually transfer an amount equal to the amount of revenue generated by a tax imposed 
on motor and special fuel that is sold, used, or received for sale or used in this state at a 
rate of 1.8 cents per gallon to the Transportation Investment Fund of 2005 created by 
Section 
72-2-124
.
(3)
(2)
For a fiscal year beginning on or after July 1, 2019, the Division of Finance shall 
annually transfer to the Transportation Investment Fund of 2005 created by Section 
72-2-124
 an amount that is equal to 35% of the amount of revenue generated in the 
current fiscal year by the portion of the tax imposed on motor and special fuel that is 
sold, used, or received for sale or use in this state that exceeds 29.4 cents per gallon.
(4)
(3)
For purposes of the calculation described in Subsection 
59-12-103(7)(c)
, the 
Division of Finance shall notify the State Tax Commission of the amount of any transfer 
made under 
Subsections 
(2)
 and 
(3)
Subsection (2)
.
Section 4. 
FY 2026 Appropriations.
The following sums of money are appropriated for the fiscal year beginning July 1, 
2025, and ending June 30, 2026. These are additions to amounts previously appropriated for 
fiscal year 2026. 
Subsection 4(a).
Capital Project Funds
The Legislature has reviewed the following capital project funds. The Legislature 
authorizes the State Division of Finance to transfer amounts between funds and accounts as 
indicated.
Transportation and Infrastructure
Transportation
ITEM 1
Transportation - Transportation Investment Fund of 2005
From General Fund
(330,000,000)
Transportation Investment Fund
(330,000,000)
Section 5. 
Effective Date.
This bill takes effect on 
May 7, 2025
.
2-6-25 9:23 AM