Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 154 (2025GS)

Sponsor

Sen. Brammer, Brady

Final action

Governor Signed 3/25/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• restates the authority of the legislative auditor general;
• amends provisions governing information that may be subject to federal law and is requested by the legislative auditor general from an entity, including the State Tax Commission;
• excludes certain information provided to the legislative auditor general from the definition of "record";
• permits an entity to provide certain privileged items to the legislative auditor general;
• requires an entity that withholds certain privileged items from the legislative auditor general to expressly assert a privilege;
• permits the legislative auditor general to contest a privilege claim;
• requires, in certain circumstances, an entity to submit privileged items to an arbitrator to determine a privilege claim;
• authorizes the legislative auditor general to provide certain information to an audited entity;
• amends the definition of "chief officer" for purposes of an entity responding to a legislative audit;
• amends provisions governing an audit response plan and an update to a plan;
• authorizes the legislative auditor general to review and monitor the Utah System of Higher Education;
• coordinates enactment of provisions with S.J.R. 4, Joint Resolution Amending Court Rules on Attorney Confidentiality; and
• makes technical corrections.

Every vote on this bill

Bill text

17
36-12-15
36-12-15.3
36-12-15.4
53F-2-526
59-1-403
0
Legislative Audit Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Brady Brammer
House Sponsor: Jordan D. Teuscher
LONG TITLE
General Description:
This bill enacts and amends provisions governing the duties and powers of the legislative 
auditor general.
Highlighted Provisions:
This bill:
restates the authority of the legislative auditor general; 
amends provisions governing information that may be subject to federal law and is 
requested by the legislative auditor general from an entity, including the State Tax 
Commission;
excludes certain information provided to the legislative auditor general from the 
definition of "record";
 permits an entity to provide certain privileged items to the legislative auditor general; 
requires an entity that withholds certain privileged items from the legislative auditor 
general to expressly assert a privilege;
permits the legislative auditor general to contest a privilege claim;
requires, in certain circumstances, an entity to submit privileged items to an arbitrator to 
determine a privilege claim;
authorizes the legislative auditor general to provide certain information to an audited 
entity;
amends the definition of "chief officer" for purposes of an entity responding to a 
legislative audit;
amends provisions governing an audit response plan and an update to a plan;
authorizes the legislative auditor general to review and monitor the Utah System of 
Higher Education;
coordinates enactment of provisions with S.J.R. 4, Joint Resolution Amending Court 
Rules on Attorney Confidentiality; and
makes technical corrections.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
36-12-15
, 
Effective 
05/07/25
Applies beginning 
06/21/24
 as last amended by Laws of 
Utah 2024, Third Special Session, Chapter 3
36-12-15.3
, 
Effective 
05/07/25
 as enacted by Laws of Utah 2024, Chapter 403
53F-2-526
, 
Effective 
05/07/25
 as enacted by Laws of Utah 2024, Chapter 374
59-1-403
, 
Effective 
05/07/25
 as last amended by Laws of Utah 2024, Chapters 25, 35
ENACTS:
36-12-15.4
, 
Effective 
05/07/25
 Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
36-12-15
 is amended to read:
36-12-15
Effective 
05/07/25
Applies beginning 
06/21/24
. Office of the 
Legislative Auditor General established -- Qualifications -- Powers, functions, and duties 
-- Reporting -- Criminal penalty -- Employment.
(1)
As used in this section:
(a)
"Audit action" means an audit, examination, investigation, or review of an entity 
conducted by the office.
(b)
"Entity" means:
(i)
a government organization; or
(ii)
a receiving organization.
(c)
"Government organization" means:
(i)
a state branch, department, or agency; or
(ii)
a political subdivision, including a county, municipality, special district, special 
service district, school district, interlocal entity as defined in Section 
11-13-103
, 
or any other local government unit.
(d)
"Office" means the Office of the Legislative Auditor General.
(e)
"Receiving organization" means an organization that receives public funds that is not 
a government organization.
(2)
(a)
There is created the Office of the Legislative Auditor General as a permanent staff 
office for the Legislature.
(b)
The authority of the legislative auditor general is:
(i)
established in Utah Constitution, Article VI, Section 33; and
(ii)
an extension of the Legislature's inherent inquiry and investigatory power.
(3)
The legislative auditor general shall be a licensed certified public accountant or certified 
internal auditor with at least seven years of experience in the auditing or public 
accounting profession, or the equivalent, prior to appointment.
(4)
The legislative auditor general shall 
appoint
employ
 and develop a professional staff 
within budget limitations.
(5)
The office shall exercise the constitutional authority provided in Utah Constitution, 
Article VI, Section 33.
(6)
Under the direction of the legislative auditor general, the office shall:
(a)
conduct comprehensive and special purpose audits, examinations, investigations, or 
reviews of entity funds, functions, and accounts;
(b)
prepare and submit a written report on each audit action to the Audit Subcommittee 
created in Section 
36-12-8
 and make the report available to all members of the 
Legislature within 75 days after the audit action is completed;
(c)
monitor, conduct a risk assessment of, or audit any efficiency evaluations that the 
legislative auditor general determines necessary, in accordance with Title 63J, 
Chapter 1, Part 9, Government Performance Reporting and Efficiency Process, and 
legislative rule;
(d)
create, manage, and report to the Audit Subcommittee a list of high risk programs 
and operations that:
(i)
threaten public funds or programs;
(ii)
are vulnerable to inefficiency, waste, fraud, abuse, or mismanagement; or
(iii)
require transformation;
(e)
monitor and report to the Audit Subcommittee the health of a government 
organization's internal audit functions;
(f)
make recommendations to increase the independence and value added of internal 
audit functions throughout the state;
(g)
implement a process to track, monitor, and report whether the subject of an audit has 
implemented recommendations made in the audit report;
(h)
establish, train, and 
maintain
retain
 individuals within the office to conduct 
investigations and represent themselves as lawful investigators on behalf of the office;
(i)
establish policies, procedures, methods, and standards of audit work and 
investigations for the office and staff;
(j)
prepare and submit each audit and investigative report independent of any influence 
external of the office, including the content of the report, the conclusions reached in 
the report, and the manner of disclosing the legislative auditor general's findings;
(k)
prepare and submit 
the
an
 annual budget request for the office; and
(l)
perform other duties as prescribed by the Legislature.
(7)
(a)
In conducting an audit action of an entity, the office may include a determination 
of any or all of the following:
(a)
(i)
the honesty and integrity of any of the entity's fiscal affairs;
(b)
(ii)
the accuracy and reliability of the entity's internal control systems and 
specific financial statements and reports;
(c)
(iii)
whether 
or not 
the entity's financial controls are adequate and effective to 
properly record and safeguard the entity's acquisition, custody, use, and 
accounting of public funds;
(d)
(iv)
whether the entity's administrators have complied with legislative intent;
(e)
(v)
whether the entity's operations have been conducted in an efficient, effective, 
and cost efficient manner;
(f)
(vi)
whether the entity's programs have been effective in accomplishing intended 
objectives; and
(g)
(vii)
whether the entity's management control and information systems are 
adequate and effective.
(b)
The office may provide to an entity that is the subject of an audit action the 
following:
(i)
the record classification of a draft report of an audit action;
(ii)
 opportunity to discuss a draft report of an audit action before release;
(iii)
the contact information of the office's manager or supervisor of an audit action; or
(iv)
any other information related to the audit action.
(8)
(a)
If requested by the office, each entity that the legislative auditor general is 
authorized to audit under Utah Constitution, Article VI, Section 33, or this section 
shall, notwithstanding any other provision of law
 except as provided in Subsection 
(8)(b)
, provide the office with access to information, materials, or resources the 
office determines are necessary to conduct an audit, examination, investigation, or 
review, including:
(i)
(a)
the following in the possession or custody of the entity in the format identified 
by the office:
(A)
(i)
a record, document, and report; and
(B)
(ii)
films, tapes, recordings, and electronically stored information;
(ii)
(b)
entity personnel; and
(iii)
(c)
each official or unofficial recording of formal or informal meetings or 
conversations to which the entity has access.
(b)
To the extent compliance would violate federal law, the requirements of Subsection 
(8)(a) do not apply.
(9)
(a)
In carrying out the duties provided for in this section and under Utah Constitution, 
Article VI, Section 33, the legislative auditor general may issue a subpoena to access 
information, materials, or resources in accordance with Chapter 14, Legislative 
Subpoena Powers.
(b)
The legislative auditor general may issue a subpoena, as described in Subsection 
(9)(a), to a financial institution or any other entity to obtain information as part of an 
investigation 
of
involving public funds and
 fraud, waste, or abuse, including any 
suspected malfeasance, misfeasance, or nonfeasance
 involving public funds
.
(10)
(a)
As used in this Subsection 
(10)
:
(i)
"Bad faith" means an action or inaction that is unambiguously not authorized 
under an authority described in Subsection (10)(a)(iii)(A), (B), or (C).
(ii)
"Item" means information, materials, or resources described in Subsection (8).
(iii)
"Privileged item" means an item that is an attorney-client communication, 
attorney work product, or information relating to representation of the entity, 
governed by:
(A)
Utah Rules of Professional Conduct, Rule 1.6;
(B)
Utah Rules of Evidence, Rule 504; or
(C)
Utah Rules of Civil Procedure, Rule 26.
(b)
If an entity discloses information to the legislative auditor general that is confidential 
under Utah Rules of Professional Conduct, Rule 1.6, the disclosure is authorized in 
accordance with Utah Rules of Professional Conduct, Rule 1.6(b)(6), and does not 
make the information discoverable or prevent the entity from claiming that the 
information is privileged in another proceeding.
(c)
If requested by the legislative auditor general for an audit action, an entity may 
provide a privileged item.
(d)
If an entity withholds an item after a request by the legislative auditor general for an 
audit action, the entity shall, for each instance in which the entity asserts privilege, 
submit to the legislative auditor general a written statement:
(i)
expressly asserting the privilege and the authority for the privilege claim; and
(ii)
for each privilege claim, describing the nature of the item in a manner that, 
without revealing the attorney-client communication, attorney work product, or 
representation information itself, enables the legislative auditor general to evaluate 
the privilege claim.
(e)
The legislative auditor general may contest a privilege claim asserted under 
Subsection 
(10)(d)
 by:
(i)
notifying the entity in writing of each contested privilege claim and providing the 
list of available arbitrators described in Subsection (10)(f); and
(ii)
submitting each contested privilege claim to the arbitrator selected in accordance 
with Subsection 
(10)(f)
.
(f)
(i)
The legislative auditor general shall:
(A)
 maintain a list of three arbitrators; and
(B)
engage an arbitrator selected in accordance with this Subsection (10)(f).
(ii)
No later than three business days after receiving the notification under Subsection 
(10)(e)(i)
, the entity may select an arbitrator from the list provided by the 
legislative auditor general.
(iii)
If an entity fails to select an arbitrator in accordance with Subsection 
(10)(f)(ii)
, 
the legislative auditor general shall select an arbitrator from the list.
(iv)
The arbitrator shall be licensed to practice law in the state of Utah and in good 
standing.
(v)
Subject to Subsection 
(10)(i)(ii)
, the entity and the legislative auditor general shall 
equally bare the cost of the arbitrator.
(g)
The entity:
(i)
shall provide to the arbitrator the item and contested privilege claim no later than 
seven business days after the arbitrator is engaged under Subsection 
(10)(f)
; and
(ii)
may provide supplemental information in support of a privilege claim.
(h)
No later than seven business days after the arbitrator receives the contested privilege 
claim under Subsection 
(10)(g)(i)
, the arbitrator shall:
(i)
conduct an in camera review of each contested item and the authority for the 
relevant privilege claim;
(ii)
review supplemental information submitted under Subsection 
(10)(g)(ii)
 and any 
supplemental information provided by the legislative auditor general;
(iii)
issue a determination as to whether the entity has a valid claim of privilege, 
favoring access to the legislative auditor general of material that is not privileged; 
and
(iv)
issue a determination as to whether the entity acted in bad faith.
(i)
(i)
If the arbitrator determines that an entity does not have a valid privilege claim, 
the entity shall provide the withheld item to the legislative auditor general 
immediately.
(ii)
If the arbitrator determines that the entity acted in bad faith, the entity shall bare 
the full cost of the arbitrator.
(j)
The arbitrator may not disclose:
(i)
a privileged item; or
(ii)
supplemental information described in Subsection 
(10)(g)(ii)
.
(k)
Provisions of this Subsection 
(10)
 are not subject to Title 78B, Chapter 11, Utah 
Uniform Arbitration Act.
(10)
(11)
To preserve the professional integrity and independence of the office:
(a)
no legislator or public official may urge the appointment of any person to the office; 
and
(b)
the legislative auditor general may not be appointed to serve on any board, authority, 
commission, or other agency of the state during the legislative auditor general's term 
as legislative auditor general.
(11)
(12)
(a)
The following records in the custody or control of the legislative auditor 
general are protected records under Title 63G, Chapter 2, Government Records 
Access and Management Act:
(i)
records and audit work papers that would disclose information relating to 
allegations of personal misconduct, gross mismanagement, or illegal activity of a 
past or present governmental employee if the information or allegation cannot be 
corroborated by the legislative auditor general through other documents or 
evidence, and the records relating to the allegation are not relied upon by the 
legislative auditor general in preparing a final audit report;
(ii)
records and audit workpapers that would disclose the identity of a person who, 
during the course of a legislative audit, communicated the existence of:
(A)
unethical behavior;
(B)
waste of public funds, property, or personnel; or
(C)
a violation or suspected violation of a United States, Utah state, or political 
subdivision law, rule, ordinance, or regulation, if the person disclosed on the 
condition that the identity of the person be protected;
(iii)
before an audit is completed and the final audit report is released, records or 
drafts circulated to a person who is not an employee or head of an entity for 
review, response, or information;
(iv)
records that would disclose:
(A)
an outline;
(B)
all or part of an audit survey, audit risk assessment plan, or audit program; or
(C)
other procedural documents necessary to fulfill the duties of the office; and
(v)
requests for audits
a request for an audit
, if disclosure would risk circumvention 
of 
an
the
 audit.
(b)
The provisions of Subsection 
(11)(a) 
(12)(a) 
do not prohibit the disclosure of 
records or information to a government prosecutor or peace officer if those records or 
information relate to a violation of the law by an entity or entity employee.
(c)
A record, as defined in Section 
63G-2-103
, created by the office in a closed meeting 
held in accordance with Section 
52-4-205
:
(i)
is a protected record, as defined in Section 
63G-2-103
;
(ii)
to the extent the record contains information:
(A)
described in Section 
63G-2-302
, is a private record; or
(B)
described in Section 
63G-2-304
, is a controlled record; and
(iii)
may not be reclassified by the office.
(d)
The provisions of this section do not limit the authority otherwise given to the 
legislative auditor general to maintain the private, controlled, or protected record 
status of a shared record in the legislative auditor general's possession or classify a 
document as public, private, controlled, or protected under Title 63G, Chapter 2, 
Government Records Access and Management Act.
(e)
If provided to the legislative auditor general, the following are not a record, as 
defined in Section 
63G-2-103
:
(i)
a privileged item, as defined in Subsection 
(10)(a)
; and
(ii)
supplemental information described in Subsection 
(10)(g)(ii)
.
(12)
(13)
The legislative auditor general shall:
(a)
be available to the Legislature and to the Legislature's committees for consultation on 
matters relevant to areas of the legislative auditor general's professional competence;
(b)
conduct special audits as requested by the Audit Subcommittee;
(c)
report immediately to the Audit Subcommittee any apparent violation of penal 
statutes disclosed by the audit of an entity and furnish to the Audit Subcommittee all 
information relative to the apparent violation;
(d)
report immediately to the Audit Subcommittee any apparent instances of 
malfeasance or nonfeasance by an entity officer or employee disclosed by the audit of 
an entity; and
(e)
make any recommendations to the Audit Subcommittee with respect to the alteration 
or improvement of the accounting system used by an entity.
(13)
(14)
If the legislative auditor general conducts an audit of an entity that has 
previously been audited and finds that the entity has not implemented a recommendation 
made by the legislative auditor general in a previous audit report, the legislative auditor 
general shall report to the Audit Subcommittee that the entity has not implemented the 
recommendation.
(14)
(15)
Before each annual general session, the legislative auditor general
:
(a)
 shall:
(a)
(i)
prepare an annual report that:
(i)
(A)
summarizes the audits, examinations, investigations, and reviews 
conducted by the office since the last annual report; and
(ii)
(B)
evaluate and report the degree to which an entity that has been the subject 
of an audit has implemented the audit recommendations;
(b)
(ii)
include in the report any items and recommendations that the legislative 
auditor general believes the Legislature should consider in the annual general 
session; and
(c)
(iii)
deliver the report to the Legislature and to the appropriate committees of the 
Legislature
.
; and
(b)
may use information from an audit response plan or update of an audit response plan 
as described in Section 
36-12-15.3
 when preparing the annual report described in 
Subsection 
(15)(a)(i)
.
(15)
(16)
(a)
If the chief officer of an entity has actual knowledge or reasonable cause to 
believe that there is misappropriation of the entity's public funds or assets, or another 
entity officer has actual knowledge or reasonable cause to believe that the chief 
officer is misappropriating the entity's public funds or assets, the chief officer or, 
alternatively, the other entity officer, shall immediately notify, in writing:
(i)
the office;
(ii)
the attorney general, county attorney, or district attorney; and
(iii)
(A)
for a state government organization, the chief executive officer;
(B)
for a political subdivision government organization, the legislative body or 
governing board; or
(C)
for a receiving organization, the governing board or chief executive officer 
unless the chief executive officer is believed to be misappropriating the funds 
or assets, in which case the next highest officer of the receiving organization.
(b)
As described in Subsection 
(15)(a)
(16)(a)
, the entity chief officer or, if applicable, 
another entity officer, is subject to the protections of Title 67, Chapter 21, Utah 
Protection of Public Employees Act.
(c)
If the Office of the Legislative Auditor General receives a notification under 
Subsection 
(15)(a)
(16)(a)
 or other information of misappropriation of public funds 
or assets of an entity, the office shall inform the Audit Subcommittee.
(d)
The attorney general, county attorney, or district attorney shall notify, in writing, the 
Office of the Legislative Auditor General whether the attorney general, county 
attorney, or district attorney pursued criminal or civil sanctions in the matter.
(16)
(17)
(a)
An actor commits interference with a legislative audit if the actor uses 
force, violence, intimidation, or engages in any other unlawful act with a purpose to 
interfere with:
(i)
a legislative audit action; or
(ii)
the office's decisions relating to:
(A)
the content of the office's report;
(B)
the conclusions reached in the office's report; or
(C)
the manner of disclosing the results and findings of the office.
(b)
A violation of Subsection 
(16)(a)
(17)(a)
 is a class B misdemeanor.
(17)
(18)
(a)
The office may require any current employee, or any applicant for 
employment, to submit to a fingerprint-based local, regional, and criminal history 
background check as an ongoing condition of employment.
(b)
An employee or applicant for employment shall provide a completed fingerprint card 
to the office upon request.
(c)
The office shall require that an individual required to submit to a background check 
under this Subsection 
(17)
(18)
 also provide a signed waiver on a form provided by 
the office that meets the requirements of Subsection 
53-10-108
(4).
(d)
For a noncriminal justice background search and registration in accordance with 
Subsection 
53-10-108
(13), the office shall submit to the Bureau of Criminal 
Identification:
(i)
the employee's or applicant's personal identifying information and fingerprints for 
a criminal history search of applicable local, regional, and national databases; and
(ii)
a request for all information received as a result of the local, regional, and 
nationwide background check.
(18)
(19)
Subject to prioritization of the Legislative Audit Subcommittee, the Office of the 
Legislative Auditor General shall conduct a feasibility study under Section 
53G-3-301.1
, 
53G-3-301.3
, or 
53G-3-301.4
.
Section 2, Section 
36-12-15.3
 is amended to read:
36-12-15.3
Effective 
05/07/25
. Response to audit -- Chief officer -- Entity 
reporting requirements -- Audit response plan -- Semi-annual update.
(1)
As used in this section:
(a)
"Alternative action" means a process, practice, or procedure that an entity 
implements in response to an audit report that is different from the process, practice, 
or procedure described in a recommendation.
(b)
"Audit report" means a written report that the office issues that contains the office's 
findings and recommendations with respect to an audit of an entity.
(c)
"Audit response plan" means a written document that an entity issues that contains 
the entity's response to an audit report of the entity.
(d)
"Audit Subcommittee" means the subcommittee created in Subsection 
36-12-8
(1)(c).
(e)
"Chief officer" means the individual 
who holds ultimate authority over the 
management or governance
responsible for the day-to-day direction, management, 
and operation
 of an entity.
(f)
"Entity" means:
(i)
the same as that term is defined in Subsection 
36-12-15
(1); or
(ii)
any other person that the office is authorized to audit under any other provision of 
law.
(g)
"Legislative committee" means the committee to which the Audit Subcommittee 
refers an audit report under Subsection 
36-12-8
(2)(d)(ii)(C).
(h)
"Office" means the Office of the Legislative Auditor General.
(i)
"Recommendation" means a process, practice, or procedure described in an audit 
report that the office proposes an entity implement.
(j)
"Reply" means a written document that the office issues that contains the office's 
response to an entity's audit response plan.
(2)
(a)
In addition to any other information that the office is required to include or attach 
to an audit report, the office shall, for each audit report the office issues:
(a)
(i)
subject to Subsection 
(2)(b)
, 
include in the audit report:
(i)
(A)
the identity of the chief officer; and
(ii)
(B)
a notice to the chief officer that the chief officer must comply with the 
reporting requirements described in this section; and
(b)
(ii)
attach to the audit report:
(i)
(A)
the audit response plan of the entity that is the subject of the audit report; 
and
(ii)
(B)
at the discretion of the legislative auditor general, a reply to the entity's 
audit response plan.
(b)
To comply with the reporting requirements of this section, the legislative auditor 
general may:
(i)
identify an individual other than the chief officer; or
(ii)
if the entity is an entity under the direct supervision and control of the governor 
or the lieutenant governor, identify with the governor or lieutenant governor or 
their designee, an individual other than the chief officer to comply with the 
reporting requirements of this section.
(3)
The chief officer of an entity that is the subject of an audit report shall:
(a)
prepare an audit response plan that:
(i)
is in writing;
(ii)
responds to the findings in the audit report; and
(iii)
subject to Subsection (4), for each recommendation in the audit report:
(A)
describes how the entity will implement the recommendation;
(B)
identifies the individual employed by or otherwise affiliated with the entity 
who is responsible for implementing the recommendation;
(C)
establishes a timetable that identifies benchmarks for the entity to implement 
the recommendation; and
(D)
specifies an anticipated deadline by which the entity will fully implement the 
recommendation; and
(b)
sign and 
submit the audit response plan to the office before the office submits the 
audit report to the Audit Subcommittee under Subsection 
36-12-15
(6)(b).
(4)
If the chief officer described in Subsection (3) objects to implementing a 
recommendation in an audit report, the chief officer shall:
(a)
prepare an audit response plan in accordance with Subsections (3)(a)(i) and (ii) that:
(i)
explains the basis for the objection; and
(ii)
(A)
identifies an alternative action that the entity will implement; or
(B)
specifies that the entity will not implement the recommendation or an 
alternative action; and
(b)
comply with submission requirements described in Subsection (3)(b).
(5)
A chief officer implementing an alternative action under Subsection (4)(a)(ii)(A) shall, 
as it relates to the alternative action, include in the audit response plan the information 
described in Subsection (3)(a)(iii).
(6)
Subject to Subsection 
(8)
(9)
, if the chief officer of an entity that is the subject of an 
audit report implements a recommendation under Subsection (3)(a)(iii), or an alternative 
action under Subsections (4)(a)(ii)(A) and (5), the chief officer shall, no later than 180 
days after the day on which the Audit Subcommittee refers the audit report to a 
legislative committee:
(a)
prepare an update to the entity's audit response plan that:
(i)
is in writing; and
(ii)
describes the entity's progress towards fully implementing:
(A)
each recommendation addressed in the entity's audit response plan under 
Subsection (3)(a)(iii); or
(B)
each alternative action addressed in the entity's audit response plan under 
Subsections (4)(a)(ii)(A) and (5); and
(b)
submit the update to the legislative committee and the legislative auditor general.
(7)
Subject to Subsection 
(8)
(9)
, after the chief officer described in Subsection (6) 
complies with the submission requirements described in Subsection (6)(b), the chief 
officer shall:
(a)
continue to update the audit response plan in accordance with Subsection (6)(a); and
(b)
submit the update to the legislative committee and the legislative auditor general at 
least semi-annually.
(8)
Upon receiving an audit response plan update under Subsection 
(6)
 or (7), the legislative 
auditor general may inform the chief officer of the following:
(a)
(i)
if the legislative auditor general agrees or disagrees with the implementation 
status of a recommendation; and
(ii)
if the legislative auditor general disagrees with the implementation status, the 
basis for the disagreement and an opportunity for the chief officer to provide 
additional information; and
(b)
if the chief officer no longer needs to provide an update on the status of a 
recommendation.
(8)
(9)
A chief officer's obligation to update an audit response plan under this section 
terminates when the legislative auditor general reports to the Audit Subcommittee that 
the entity which is the subject of the audit report has fully implemented:
(a)
each recommendation addressed in the entity's audit response plan under Subsection 
(3)(a)(iii); or
(b)
each alternative action addressed in the entity's audit response plan under 
Subsections (4)(a)(ii)(A) and (5)
 only if the alternative action has addressed the 
recommendation identified in the audit report
.
Section 3, Section 
36-12-15.4
 is enacted to read:
36-12-15.4
Effective 
05/07/25
. Legislative auditor general -- Review of Utah 
System of Higher Education.
(1)
As used in this section:
(a)
"Board" means the Utah Board of Higher Education, created in Section 
53B-1-402
.
(b)
"Institution" means an institution within the Utah System of Higher Education.
(c)
"Office" means the Office of the Legislative Auditor General created in Section 
36-12-15
.
(d)
"System" means the Utah System of Higher Education described in Section 
53B-1-102
.
(2)
As directed by the Legislative Audit Subcommittee, the office may:
(a)
review and monitor the system, board, and an institution;
(b)
identify areas where the system, board, and an institution can enhance performance, 
effectiveness, and efficiency, or otherwise meet responsibilities set forth for the 
system in statute; and
(c)
establish a list of high-risk programs, operations, and functions in the system that 
may require executive action, or have capacity for improved efficiency or 
effectiveness.
(3)
Upon request, the system, board, or an institution shall provide to the office 
information, materials, or resources in accordance with Subsection 
36-12-15(8)
.
(4)
The legislative auditor general shall report findings to and regularly update the 
Legislative Audit Subcommittee and board.
Section 4, Section 
53F-2-526
 is amended to read:
53F-2-526
Effective 
05/07/25
. Excellence in Education and Leadership 
Supplement.
(1)
As used in this section:
(a)
"Center" means the Center for the School of the Future at Utah State University 
established in Section 
53B-18-801
.
(b)
"Eligible teacher" means a teacher who is a top-performing teacher that the center 
determines using an LEA's assessment methods, including:
(i)
student growth or achievement measures;
(ii)
professional evaluations;
(iii)
parent surveys; and
(iv)
other data-driven criteria the LEA establishes and the center verifies for validity.
(c)
"Eligible teacher" includes an individual whom an LEA participating in the program 
employs and who holds:
(i)
a license the state board issues; and
(ii)
a position that includes a current classroom teaching assignment.
(d)
"High poverty school" means the same as the term is defined in Section 
53F-2-513
.
(e)
"LEA" means:
(i)
a school district;
(ii)
charter school; and
(iii)
a regional education service agency.
(f)
"Program" means the Excellence in Education and Leadership Supplement created in 
Subsection (2).
(g)
"Tier performance level" means the following levels of performance for a teacher in 
comparison to all teachers the center determines in accordance with Subsection (7):
(i)
the top 5% of teachers;
(ii)
the next 6%-10% of teachers; and
(iii)
the next 11%-25% of teachers.
(h)
"Top-performing" means the top 25% of teachers in comparison to all teachers the 
center determines using the methods described in Subsection (1)(b).
(2)
Beginning July 1, 2024, there is created a five-year pilot program known as the 
Excellence in Education and Leadership Supplement to provide a salary supplement to 
an eligible teacher in recognition for outstanding instructional talent.
(3)
(a)
No later than December 31, 2024, an LEA shall declare the LEA's intent to 
participate in the program to the center.
(b)
If an LEA declares an intent to participate in the program, the LEA shall:
(i)
develop a process for a school principal or the principal's designee to assess a 
teacher's performance consistent with this section to determine if a teacher is an 
eligible teacher, including the corresponding tier performance level; and
(ii)
create an appeals process for an employee who is not nominated to be an eligible 
teacher.
(4)
No later than April 1, 2025, an LEA shall:
(a)
attend a training that the center creates regarding the guidelines for developing a 
process described in Subsection (3); and
(b)
develop and submit for approval the LEA's process described in Subsection (3) to the 
center.
(5)
(a)
The center shall review the LEA's process described in Subsection (3) and 
approve the process or request that the LEA make changes to the submitted process.
(b)
If the center requests changes to the LEA's submitted process, the LEA shall work 
with the center to make necessary changes to receive final approval from the center.
(c)
No later than June 30, 2025, the center shall provide final approval or denial of an 
LEA's process.
(6)
Before the start of the 2025-2026 school year, an LEA with an approved process as 
described in Subsection (5) shall:
(a)
ensure each school principal or the principal's designee attends a training that the 
center creates regarding:
(i)
how to effectively use the LEA's approved process to select and submit to the 
center nominations for eligible teachers, including the corresponding tier 
performance level; and
(ii)
how to protect student and educator data privacy when submitting nominations 
and applications, as described in Subsection (9)(b)(ii)
.
;
(b)
provide information to teachers within the LEA regarding the program and how the 
school's principal or principal's designee will use the approved LEA process to make 
nominations of eligible teachers;
(c)
ensure each school principal or the principal's designee uses the LEA's approved 
process to evaluate and select which teachers within the school to nominate as 
eligible teachers, including the corresponding tier performance level; and
(d)
as provided in Subsection (9), submit to the center a list of the nominated eligible 
teachers for the center to consider.
(7)
In assessing if a nominated teacher is an eligible teacher, the center shall create an 
assessment process that:
(a)
uses the methods described in Subsection (1)(b);
(b)
calibrates the submissions an LEA submits to determine, for all nominated teachers 
statewide, which teachers are eligible teachers, including the corresponding tier 
performance level;
(c)
may use additional criteria as determined by the center in consultation with 
participating LEAs; and
(d)
establishes a scoring rubric including the scores required for a designation in each 
tier performance level.
(8)
(a)
The center shall collaborate with LEAs to create:
(i)
selection and submission guidelines for:
(A)
the approval of the LEA's process as described in Subsection (5); and
(B)
the list of nominated eligible teachers described in Subsection (6);
(ii)
methods to determine student growth and achievement measures for subject areas 
that do not have standardized assessment data;
(iii)
the weightings for each element of the assessment process described in 
Subsection (7); and
(iv)
the trainings described in this section.
(b)
The center may provide program related technical assistance to an LEA.
(9)
(a)
An LEA shall:
(i)
apply to the center on behalf of the nominated eligible teachers within the LEA 
through a process and format that the center determines; and
(ii)
ensure a school principal or the principal's designee reevaluates an eligible 
teacher's designation under this section every three years.
(b)
The center shall:
(i)
create an application process for an LEA to submit the list of nominated eligible 
teachers described in Subsection (9)(a);
(ii)
coordinate with the state board in the creation of the application process described 
in Subsection (9)(b)(i) to ensure that any sharing of student and educator data 
during the application process:
(A)
complies with the Family Educational Rights and Privacy Act, 34 C.F.R. Part 
99;
(B)
complies with Title 53E, Chapter 9, Student Privacy and Data Protection; and
(C)
uses disclosure avoidance techniques, including aggregating and otherwise 
de-identifying data;
(iii)
no later than October 1, 2026, determine if a nominated teacher is an eligible 
teacher through the process described in Subsection (7);
(iv)
verify:
(A)
the validity of the LEA's process and assessment of an eligible teacher as 
described in Subsections (4) and (5); and
(B)
the nominations described in Subsection (7) with the LEA and school 
administrators;
(v)
certify a list of eligible teachers, including the total amount of funding the LEA 
receives for the LEA's eligible teachers; and
(vi)
provide the list described in Subsection (9)(b)(iv) to the state board.
(10)
(a)
Subject to legislative appropriations, the state board shall:
(i)
disburse funding to an LEA in the amount the center verifies that an LEA qualifies 
to receive for salary supplements under this section; and
(ii)
(A)
except as provided in Subsection (10)(a)(ii)(B), allocate 1% of the funds 
appropriated under this section to the center; and
(B)
provide no more than $500,000 to the center each fiscal year from the funds 
described in Subsection (10)(a)(ii)(A).
(b)
The annual salary supplement for an eligible teacher is:
(i)
$10,000 for a teacher in the top 5% of teachers;
(ii)
$5,000 for a teacher in the next 6%-10% of teachers; and
(iii)
$2,000 for a teacher in the next 11%-25% of teachers.
(c)
If the eligible teacher is employed at a high poverty school, the eligible teacher shall 
receive an additional salary supplement that is equal in amount to the eligible 
teacher's salary supplement described in Subsection (10)(b).
(11)
(a)
An LEA shall:
(i)
use the program funds to provide a salary supplement equal to the amount 
specified in Subsection (10) for each eligible teacher in each tier performance 
level; and
(ii)
provide the salary supplement in an eligible teacher's regularly occurring 
compensation in equal amounts through the contracted school years related to the 
salary supplement award.
(b)
An LEA:
(i)
may use up to 4% of the money appropriated to the LEA for salary supplements to 
cover administrative costs associated with implementing the program;
(ii)
may use money appropriated to the LEA for the salary supplement for 
employer-paid benefits; and
(iii)
may not include a salary supplement received under this section:
(A)
in a retirement calculation; or
(B)
as part of retirement contributions.
(c)
The salary supplement is not part of an eligible teacher's base pay, and is subject to 
the eligible teacher's designation as an eligible teacher.
(12)
Notwithstanding the provisions of this section, if the appropriation for the program is 
insufficient to cover the costs associated with salary supplements, an LEA may 
distribute the funds to each eligible teacher of the same tier of performance level on a 
pro rata basis.
(13)
The center and the state board shall collaborate regarding data sharing and other 
relevant interactions to facilitate the successful administration of the program.
(14)
(a)
An eligible teacher that receives a salary supplement under the program has no 
vested property right in the salary supplement or the designation as an eligible 
teacher.
(b)
An eligible teacher's salary supplement and designation under this section are void if 
the school principal or principal's designee, LEA, or the center made or certified the 
designation improperly.
(15)
(a)
Subject to prioritization of the Audit Subcommittee, unless the state board 
contracts a private auditor in accordance with Subsection (15)(b), the Office of the 
Legislative Auditor General established under Section 
36-12-15
 shall, in any fiscal 
year:
(i)
conduct an audit of the program including:
(A)
an evaluation of the implementation of the program; and
(B)
the efficacy of the program, including program outcomes; and
(ii)
prepare and submit a written report for an audit described in this section in 
accordance with Subsection 
36-12-15
(4)(b)(ii)
(6)(b)
.
(b)
Subject to legislative appropriations, the state board may contract with an external 
auditor to perform the audit described in this Subsection (15).
(16)
(a)
The center shall report to the Education Interim Committee no later than the 
2024 October meeting the following:
(i)
the methodology and process the center develops to achieve the requirements of 
Subsection (7);
(ii)
relevant data and updates resulting from the collaborations described in 
Subsection (8);
(iii)
any recommendations for future legislation; and
(iv)
data regarding salary supplement programs, including:
(A)
different approaches used to reward teacher performance, including different 
evaluation methods;
(B)
research outlining the effectiveness and impact of different salary supplement 
amounts on teacher retention; and
(C)
other considerations for impactful salary supplement programs in relation to 
teacher retention.
(b)
Beginning November 1, 2026, the center shall provide an annual report to the 
Education Interim Committee regarding:
(i)
the statewide metrics used in accordance with Subsection (7);
(ii)
de-identified and aggregated data showing the number of:
(A)
salary supplements per school, including total number of eligible teachers in 
each school;
(B)
eligible teachers in high poverty schools;
(C)
eligible teachers in each tier performance level;
(D)
eligible teachers in subject areas that do not have standardized assessments; 
and
(E)
salary supplement denials per school, including the reasons for a denial;
(iii)
proportion of eligible teachers in:
(A)
school districts; and
(B)
charter schools; and
(iv)
teacher retention data for a school where an eligible teacher is employed.
Section 5, Section 
59-1-403
 is amended to read:
59-1-403
Effective 
05/07/25
. Confidentiality -- Exceptions -- Penalty -- 
Application to property tax.
(1)
As used in this section:
(a)
"Distributed tax, fee, or charge" means a tax, fee, or charge:
(i)
the commission administers under:
(A)
this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax 
Act;
(B)
Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(C)
Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(D)
Section 
19-6-805
;
(E)
Section 
63H-1-205
; or
(F)
Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service 
Charges; and
(ii)
with respect to which the commission distributes the revenue collected from the 
tax, fee, or charge to a qualifying jurisdiction.
(b)
"Qualifying jurisdiction" means:
(i)
a county, city, or town;
(ii)
the military installation development authority created in Section 
63H-1-201
; or
(iii)
the Utah Inland Port Authority created in Section 
11-58-201
.
(2)
(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 (2)(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.
(d)
Notwithstanding any other provision of state law, a person described in Subsection 
(2)(a)
 may not divulge or make known in any manner any information gained by that 
person from any return filed with the commission to the extent that the disclosure is 
prohibited under federal law.
(3)
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.
(4)
(a)
Notwithstanding Subsection (2) 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 (2) 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 (2) 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 (2), 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 (2), 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 (2), 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 (2), 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 (2), 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 (2), 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 Planning 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 (2), the commission shall make the directory required by 
Section 
59-14-603
 available for public inspection.
(k)
Notwithstanding Subsection (2), the commission may share information with federal, 
state, or local agencies as provided in Subsection 
59-14-606
(3).
(l)
(i)
Notwithstanding Subsection (2), the commission shall provide the Office of 
Recovery Services within the Department of Health and 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 (4)(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 (2), 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 
(4)(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 (4)(n):
(A)
"GOEO" means the Governor's Office of Economic Opportunity created in 
Section 
63N-1a-301
.
(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 (2) and except as provided in Subsection 
(4)(n)(ii)(B) or (C), the commission shall at the request of GOEO provide to 
GOEO all income tax information.
(B)
For purposes of a request for income tax information made under Subsection 
(4)(n)(ii)(A), GOEO may not request and the commission may not provide to
GOEO a person's address, name, social security number, or taxpayer 
identification number.
(C)
In providing income tax information to GOEO, the commission shall in all 
instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B).
(iii)
(A)
Notwithstanding Subsection (2) and except as provided in Subsection 
(4)(n)(iii)(B), the commission shall at the request of GOEO provide to GOEO 
other tax information.
(B)
Before providing other tax information to GOEO, the commission shall redact 
or remove any name, address, social security number, or taxpayer identification 
number.
(iv)
GOEO may provide tax information received from the commission in accordance 
with this Subsection (4)(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 GOEO under Title 63G, 
Chapter 2, Government Records Access and Management Act, or this section, 
if GOEO received the tax information from the commission in accordance with 
this Subsection (4)(n).
(B)
GOEO may not provide to a person that requests tax information in 
accordance with Subsection (4)(n)(v)(A) any tax information other than the tax 
information GOEO provides in accordance with Subsection (4)(n)(iv).
(o)
Notwithstanding Subsection (2), 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 (4)(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 (2), 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 (2), 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 (2), 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 (2), for the purpose of verifying eligibility under 
Sections 
26B-3-106
 and 
26B-3-903
, the commission shall provide an eligibility 
worker with the Department of Health and Human Services or its designee with the 
adjusted gross income of an individual if:
(i)
an eligibility worker with the Department of Health and Human Services 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 
26B-3-106
 and 
26B-3-903
.
(t)
Notwithstanding Subsection (2), 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 (2), 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, Prepaid 
Wireless Telecommunications Service Charges, to the board of the Utah 
Communications Authority created in Section 
63H-7a-201
.
(v)
Notwithstanding Subsection (2), 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 (2), 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 (2), the commission may provide the Public Service 
Commission or the Division of Public Utilities information related to a seller that 
collects and remits to the commission a charge described in Subsection 
69-2-405
(2), 
including the seller's identity and the number of charges described in Subsection 
69-2-405
(2) that the seller collects.
(y)
(i)
Notwithstanding Subsection (2), the commission shall provide to each 
qualifying jurisdiction the collection data necessary to verify the revenue collected 
by the commission for a distributed tax, fee, or charge collected within the 
qualifying jurisdiction.
(ii)
In addition to the information provided under Subsection (4)(y)(i), the 
commission shall provide a qualifying jurisdiction with copies of returns and other 
information relating to a distributed tax, fee, or charge collected within the 
qualifying jurisdiction.
(iii)
(A)
To obtain the information described in Subsection (4)(y)(ii), the chief 
executive officer or the chief executive officer's designee of the qualifying 
jurisdiction shall submit a written request to the commission that states the 
specific information sought and how the qualifying jurisdiction intends to use 
the information.
(B)
The information described in Subsection (4)(y)(ii) is available only in official 
matters of the qualifying jurisdiction.
(iv)
Information that a qualifying jurisdiction receives in response to a request under 
this subsection is:
(A)
classified as a private record under Title 63G, Chapter 2, Government Records 
Access and Management Act; and
(B)
subject to the confidentiality requirements of this section.
(z)
Notwithstanding Subsection (2), the commission shall provide the Alcoholic 
Beverage Services Commission, upon request, with taxpayer status information 
related to state tax obligations necessary to comply with the requirements described 
in Section 
32B-1-203
.
(aa)
Notwithstanding Subsection (2), the commission shall inform the Department of 
Workforce Services, as soon as practicable, whether an individual claimed and is 
entitled to claim a federal earned income tax credit 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
.
(bb)
(i)
As used in this Subsection (4)(bb), "unclaimed property administrator" means 
the administrator or the administrator's agent, as those terms are defined in Section 
67-4a-102
.
(ii)
(A)
Notwithstanding Subsection (2), upon request from the unclaimed property 
administrator and to the extent allowed under federal law, the commission shall 
provide the unclaimed property administrator the name, address, telephone 
number, county of residence, and social security number or federal employer 
identification number on any return filed under Chapter 7, Corporate Franchise 
and Income Taxes, or Chapter 10, Individual Income Tax Act.
(B)
The unclaimed property administrator may use the information described in 
Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property 
to the property's owner in accordance with Title 67, Chapter 4a, Revised 
Uniform Unclaimed Property Act.
(iii)
The unclaimed property administrator is subject to the confidentiality provisions 
of this section with respect to any information the unclaimed property 
administrator receives under this Subsection (4)(bb).
(cc)
Notwithstanding Subsection (2), the commission may, upon request, disclose a 
taxpayer's state individual income tax information to a program manager of the Utah 
Fits All Scholarship Program under Section 
53F-6-402
 if:
(i)
the taxpayer consents in writing to the disclosure;
(ii)
the taxpayer's written consent includes the taxpayer's name, social security 
number, and any other information the commission requests that is necessary to 
verify the identity of the taxpayer; and
(iii)
the program manager provides the taxpayer's written consent to the commission.
(dd)
Notwithstanding Subsection (2), the commission may provide to the Division of 
Finance within the Department of Government Operations any information necessary 
to facilitate a payment from the commission to a taxpayer, including:
(i)
the name of the taxpayer entitled to the payment or any other person legally 
authorized to receive the payment;
(ii)
the taxpayer identification number of the taxpayer entitled to the payment;
(iii)
the payment identification number and amount of the payment;
(iv)
the tax year to which the payment applies and date on which the payment is due;
(v)
a mailing address to which the payment may be directed; and
(vi)
information regarding an account at a depository institution to which the 
payment may be directed, including the name of the depository institution, the 
type of account, the account number, and the routing number for the account.
(ee)
Notwithstanding Subsection (2), the commission shall provide the total amount of 
revenues collected by the commission under Subsection 
59-5-202
(5):
(i)
at the request of a committee of the Legislature, the Office of the Legislative 
Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee 
or office for the time period specified by the committee or office; and
(ii)
to the Division of Finance for purposes of the Division of Finance administering 
Subsection 
59-5-202
(5).
(ff)
Notwithstanding Subsection (2), the commission may provide the Department of 
Agriculture and Food with information from a return filed in accordance with 
Chapter 31, Cannabinoid Licensing and Tax Act.
(5)
(a)
Each report and return shall be preserved for at least three years.
(b)
After the three-year period provided in Subsection (5)(a) the commission may 
destroy a report or return.
(6)
(a)
Any individual who violates this section is guilty of a class A misdemeanor.
(b)
If the individual described in Subsection (6)(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 (6)(a) or (b), GOEO, when requesting information in 
accordance with Subsection (4)(n)(iii), or an individual who requests information in 
accordance with Subsection (4)(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 (6)(b); or
(B)
disqualification from holding public office in accordance with Subsection 
(6)(b).
(d)
Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the 
Office of the Legislative Auditor General in accordance with Title 36, Chapter 12, 
Legislative Organization, an individual described in Subsection (2):
(i)
is not guilty of a class A misdemeanor; and
(ii)
is not subject to:
(A)
dismissal from office in accordance with Subsection (6)(b); or
(B)
disqualification from holding public office in accordance with Subsection 
(6)(b).
(7)
Except as provided in Section 
59-1-404
, this part does not apply to the property tax.
Section 6. 
Effective Date.
This bill takes effect on 
May 7, 2025
.
3-11-25 2:48 PM