Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 151 (2025GS)

Sponsor

Sen. Ipson, Don L.

Final action

Governor Signed 3/25/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• establishes the Statewide Hunger Relief Fund (fund);
• allows taxpayers, through the individual income tax return, to contribute to the fund to support the Utah Food Bank in fighting hunger statewide;
• requires the State Tax Commission to make annual disbursements from the fund to the Utah Food Bank;
• provides for the removal of the contribution from the income tax return if the contribution does not generate a certain amount of money each year for a specified period; and
• makes technical changes.

Every vote on this bill

Bill text

14
59-10-1304
59-10-1322
0
Income Tax Contributions Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Don L. Ipson
House Sponsor: Steve Eliason
LONG TITLE
General Description:
This bill provides for taxpayer contributions for statewide hunger relief on the income tax 
return.
Highlighted Provisions:
This bill:
establishes the Statewide Hunger Relief Fund (fund);
allows taxpayers, through the individual income tax return, to contribute to the fund to 
support the Utah Food Bank in fighting hunger statewide;
requires the State Tax Commission to make annual disbursements from the fund to the 
Utah Food Bank;
provides for the removal of the contribution from the income tax return if the contribution 
does not generate a certain amount of money each year for a specified period; and 
makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides retrospective operation.
Utah Code Sections Affected:
AMENDS:
59-10-1304
, as last amended by Laws of Utah 2023, Chapters 419, 513 and 534
ENACTS:
59-10-1322
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
59-10-1304
 is amended to read:
59-10-1304
. Removal of designation and prohibitions on collection for certain 
contributions on income tax return -- Conditions for removal and prohibitions on 
collection -- Commission publication requirements.
(1)
(a)
If a contribution or combination of contributions described in Subsection 
(1)(b)
generate less than $30,000 per year for three consecutive years, the commission shall 
remove the designation for the contribution from the individual income tax return and 
may not collect the contribution from a resident or nonresident individual beginning 
two taxable years after the three-year period for which the contribution generates less 
than $30,000 per year.
(b)
The following contributions apply to Subsection 
(1)(a)
:
(i)
the contribution provided for in Section 
59-10-1306
;
(ii)
the sum of the contributions provided for in Subsection 
59-10-1307(1)
;
(iii)
the contribution provided for in Section 
59-10-1308
;
(iv)
the contribution provided for in Section 
59-10-1319
;
(v)
the contribution provided for in Section 
59-10-1320
; 
or
(vi)
the contribution provided for in Section 
59-10-1321
.
; or
(vii)
the contribution provided for in Section 
59-10-1322
.
(2)
If the commission removes the designation for a contribution under Subsection 
(1)
, the 
commission shall report to the Revenue and Taxation Interim Committee by electronic 
means that the commission removed the designation on or before the November interim 
meeting of the year in which the commission determines to remove the designation.
(3)
(a)
Within a 30-day period after the day on which the commission makes the report 
required by Subsection 
(2)
, the commission shall publish a list in accordance with 
Subsection 
(3)(b)
 stating each contribution that the commission will remove from the 
individual income tax return.
(b)
The list shall:
(i)
be published on:
(A)
the commission's website; and
(B)
the public legal notice website in accordance with Section 
45-1-101
;
(ii)
include a statement that the commission:
(A)
is required to remove the contribution from the individual income tax return; 
and
(B)
may not collect the contribution;
(iii)
state the taxable year for which the removal described in Subsection 
(3)(a)
 takes 
effect; and
(iv)
remain available for viewing and searching until the commission publishes a new 
list in accordance with this Subsection 
(3)
.
Section 2, Section 
59-10-1322
 is enacted to read:
59-10-1322
. Contribution to the Statewide Hunger Relief Fund.
(1)
(a)
There is created an expendable special revenue fund known as the "Statewide 
Hunger Relief Fund."
(b)
The fund shall consist of all amounts deposited into the fund in accordance with 
Subsection 
(2)
.
(2)
Except as provided in Section 
59-10-1304
, for a taxable year beginning on or after 
January 1, 2025, a resident or nonresident individual that files an individual income tax 
return under this chapter may designate on the resident or nonresident individual's 
individual income tax return a contribution to be:
(a)
deposited into the Statewide Hunger Relief Fund; and
(b)
disbursed to the Utah Food Bank for the purpose of fighting hunger statewide.
(3)
At least once each year, the commission shall disburse from the Statewide Hunger 
Relief Fund all money deposited into the fund since the last disbursement to the Utah 
Food Bank.
Section 3. 
Effective Date.
This bill takes effect on 
May 7, 2025
.
Section 4. 
Retrospective operation.
This bill has retrospective operation for a taxable year beginning on or after 
January 1, 
2025
.
3-6-25 11:56 AM