Utah 2025 Regular Session

Utah House Bill HB0215 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	02-~~14 10~~:30 ~~3rd~~ Sub. (~~Cherry~~) H.B. 215
	1	+	02-06 15:04 2nd Sub. (Gray) H.B. 215
2	2		Jefferson S. Burton proposes the following substitute bill:
3	3		1
4	4		Office of Legislative Auditor General Provisions
5	5		2025 GENERAL SESSION
6	6		STATE OF UTAH
7	7		Chief Sponsor: Jefferson S. Burton
8	8		Senate Sponsor: Stephanie Pitcher
9	9		2
10	10
11	11		3
12	12		LONG TITLE
13	13		4
14	14		General Description:
15	15		5
16	16		This bill amends provisions governing the duties and powers of the legislative auditor
17	17		6
18	18		general.
19	19		7
20	20		Highlighted Provisions:
21	21		8
22	22		This bill:
23	23		9
24	24		▸ restates the legislative auditor general's constitutional authority;
25	25		10
26	26		▸ amends provisions governing information that maybe subject to federal law and is
27	27		11
28	28		requested by the legislative auditor general from an entity, including the State Tax
29	29		12
30	30		Commission;
31	31		13
32	32		▸ authorizes the legislative auditor general to provide certain information to an audited
33	33		14
34	34		entity;
35	35		15
36	36		▸ amends provisions governing criminal interference with a legislative audit;
37	37		16
38	38		▸ amends the definition of "chief officer" for purposes of an entity responding to a
39	39		17
40	40		legislative audit;
41	41		18
42	42		▸ permits the legislative auditor general to identify an individual other than a chief officer
43	43		19
44	44		to respond to a legislative audit;
45	45		20
46	46		▸ amends provisions governing an audit response plan and an update to a plan;
47	47		21
48		-	▸ authorizes the legislative auditor general to ~~review~~ and ~~monitor~~ the Utah ~~System of~~
	48	+	▸ authorizes the legislative auditor general to monitor, examine, and review the Utah
49	49		22
50		-	Higher Education; and
	50	+	System of Higher Education; and
51	51		23
52	52		▸ makes other technical and conforming changes.
53	53		24
54	54		Money Appropriated in this Bill:
55	55		25
56	56		None
57	57		26
58	58		Other Special Clauses:
59	59		27
60	60		None
61	61		28
62	62		Utah Code Sections Affected:
63		-	~~3rd~~ Sub. H.B. 215 ~~3rd~~ Sub. (~~Cherry~~) H.B. 215 02-~~14 10~~:30
	63	+	2nd Sub. H.B. 215 2nd Sub. (Gray) H.B. 215 02-06 15:04
64	64		29
65	65		AMENDS:
66	66		30
67	67		36-12-15, as last amended by Laws of Utah 2024, Third Special Session, Chapter 3
68	68		31
69	69		36-12-15.3, as enacted by Laws of Utah 2024, Chapter 403
70	70		32
71	71		53F-2-526, as enacted by Laws of Utah 2024, Chapter 374
72	72		33
73	73		59-1-403, as last amended by Laws of Utah 2024, Chapters 25, 35
74	74		34
75	75		ENACTS:
76	76		35
77	77		36-12-15.4, Utah Code Annotated 1953
78	78		36
79	79
80	80		37
81	81		Be it enacted by the Legislature of the state of Utah:
82	82		38
83	83		Section 1. Section 36-12-15 is amended to read:
84	84		39
85	85		36-12-15 . Office of the Legislative Auditor General established -- Qualifications
86	86		40
87	87		-- Powers, functions, and duties -- Reporting -- Criminal penalty -- Employment.
88	88		41
89	89		(1) As used in this section:
90	90		42
91	91		(a) "Audit action" means an audit, examination, investigation, or review of an entity
92	92		43
93	93		conducted by the office.
94	94		44
95	95		(b) "Entity" means:
96	96		45
97	97		(i) a government organization; or
98	98		46
99	99		(ii) a receiving organization.
100	100		47
101	101		(c) "Government organization" means:
102	102		48
103	103		(i) a state branch, department, or agency; or
104	104		49
105	105		(ii) a political subdivision, including a county, municipality, special district, special
106	106		50
107	107		service district, school district, interlocal entity as defined in Section 11-13-103,
108	108		51
109	109		or any other local government unit.
110	110		52
111	111		(d) "Office" means the Office of the Legislative Auditor General.
112	112		53
113	113		(e) "Receiving organization" means an organization that receives public funds that is not
114	114		54
115	115		a government organization.
116	116		55
117	117		(2)(a) There is created the Office of the Legislative Auditor General as a permanent staff
118	118		56
119	119		office for the Legislature.
120	120		57
121	121		(b) The authority of the legislative auditor general is:
122	122		58
123	123		(i) established in Utah Constitution, Article VI, Section 33; and
124	124		59
125	125		(ii) an extension of the Legislature's inherent inquiry and investigatory power.
126	126		60
127	127		(3) The legislative auditor general shall be a licensed certified public accountant or certified
128	128		61
129	129		internal auditor with at least seven years of experience in the auditing or public
130	130		62
131	131		accounting profession, or the equivalent, prior to appointment.
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	132	+	- 2 - 02-06 15:04 2nd Sub. (Gray) H.B. 215
133	133		63
134	134		(4) The legislative auditor general shall [appoint] employ and develop a professional staff
135	135		64
136	136		within budget limitations.
137	137		65
138	138		(5) The office shall exercise the constitutional authority provided in Utah Constitution,
139	139		66
140	140		Article VI, Section 33.
141	141		67
142	142		(6) Under the direction of the legislative auditor general, the office shall:
143	143		68
144	144		(a) conduct comprehensive and special purpose audits, examinations, investigations, or
145	145		69
146	146		reviews of entity funds, functions, and accounts;
147	147		70
148	148		(b) prepare and submit a written report on each audit action to the Audit Subcommittee
149	149		71
150	150		created in Section 36-12-8 and make the report available to all members of the
151	151		72
152	152		Legislature within 75 days after the audit action is completed;
153	153		73
154	154		(c) monitor, conduct a risk assessment of, or audit any efficiency evaluations that the
155	155		74
156	156		legislative auditor general determines necessary, in accordance with Title 63J,
157	157		75
158	158		Chapter 1, Part 9, Government Performance Reporting and Efficiency Process, and
159	159		76
160	160		legislative rule;
161	161		77
162	162		(d) create, manage, and report to the Audit Subcommittee a list of high risk programs
163	163		78
164	164		and operations that:
165	165		79
166	166		(i) threaten public funds or programs;
167	167		80
168	168		(ii) are vulnerable to inefficiency, waste, fraud, abuse, or mismanagement; or
169	169		81
170	170		(iii) require transformation;
171	171		82
172	172		(e) monitor and report to the Audit Subcommittee the health of a government
173	173		83
174	174		organization's internal audit functions;
175	175		84
176	176		(f) make recommendations to increase the independence and value added of internal
177	177		85
178	178		audit functions throughout the state;
179	179		86
180	180		(g) implement a process to track, monitor, and report whether the subject of an audit has
181	181		87
182	182		implemented recommendations made in the audit report;
183	183		88
184	184		(h) establish, train, and [maintain] retain individuals within the office to conduct
185	185		89
186	186		investigations and represent themselves as lawful investigators on behalf of the office;
187	187		90
188	188		(i) establish policies, procedures, methods, and standards of audit work and
189	189		91
190	190		investigations for the office and staff;
191	191		92
192	192		(j) prepare and submit each audit and investigative report independent of any influence
193	193		93
194	194		external of the office, including the content of the report, the conclusions reached in
195	195		94
196	196		the report, and the manner of disclosing the legislative auditor general's findings;
197	197		95
198	198		(k) prepare and submit [the] an annual budget request for the office; and
199	199		96
200	200		(l) perform other duties as prescribed by the Legislature.
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	201	+	- 3 - 2nd Sub. (Gray) H.B. 215 02-06 15:04
202	202		97
203	203		(7) In conducting an audit action of an entity, the office may include a determination of any
204	204		98
205	205		or all of the following:
206	206		99
207	207		(a) the honesty and integrity of any of the entity's fiscal affairs;
208	208		100
209	209		(b) the accuracy and reliability of the entity's internal control systems and specific
210	210		101
211	211		financial statements and reports;
212	212		102
213	213		(c) whether [or not ]the entity's financial controls are adequate and effective to properly
214	214		103
215	215		record and safeguard the entity's acquisition, custody, use, and accounting of public
216	216		104
217	217		funds;
218	218		105
219	219		(d) whether the entity's administrators have complied with legislative intent;
220	220		106
221	221		(e) whether the entity's operations have been conducted in an efficient, effective, and
222	222		107
223	223		cost efficient manner;
224	224		108
225	225		(f) whether the entity's programs have been effective in accomplishing intended
226	226		109
227	227		objectives; and
228	228		110
229	229		(g) whether the entity's management control and information systems are adequate and
230	230		111
231	231		effective.
232	232		112
233	233		(8) The office may provide to an entity that is the subject of an audit action the following:
234	234		113
235	235		(a) the record classification of a draft report of an audit action;
236	236		114
237	237		(b) an opportunity to discuss a draft report of an audit action before release;
238	238		115
239	239		(c) the contact information for the office's manager or supervisor of an audit action; or
240	240		116
241	241		(d) any other information related to the audit action.
242	242		117
243	243		[(8)] (9)[(a)] If requested by the office, each entity that the legislative auditor general is
244	244		118
245	245		authorized to audit under Utah Constitution, Article VI, Section 33, [or this section ]
246	246		119
247	247		shall, notwithstanding any other provision of law[ except as provided in Subsection
248	248		120
249	249		(8)(b)], provide the office with access to information, materials, or resources the
250	250		121
251	251		office determines are necessary to conduct an audit, examination, investigation, or
252	252		122
253	253		review, including:
254	254		123
255	255		[(i)] (a) the following in the possession or custody of the entity in the format identified
256	256		124
257	257		by the office:
258	258		125
259	259		[(A)] (i) a record, document, and report; and
260	260		126
261	261		[(B)] (ii) films, tapes, recordings, and electronically stored information;
262	262		127
263	263		[(ii)] (b) entity personnel; and
264	264		128
265	265		[(iii)] (c) each official or unofficial recording of formal or informal meetings or
266	266		129
267	267		conversations to which the entity has access.
268	268		130
269	269		[(b) To the extent compliance would violate federal law, the requirements of Subsection
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	270	+	- 4 - 02-06 15:04 2nd Sub. (Gray) H.B. 215
271	271		131
272	272		(8)(a) do not apply.]
273	273		132
274	274		[(9)] (10)(a) In carrying out the duties provided for in this section and under Utah
275	275		133
276	276		Constitution, Article VI, Section 33, the legislative auditor general may issue a
277	277		134
278	278		subpoena to access information, materials, or resources in accordance with Chapter
279	279		135
280	280		14, Legislative Subpoena Powers.
281	281		136
282	282		(b) The legislative auditor general may issue a subpoena, as described in Subsection [(9)]
283	283		137
284	284		(10)(a), to a financial institution or any other entity to obtain information as part of an
285	285		138
286	286		investigation [of] involving public funds and fraud, waste, or abuse, including any
287	287		139
288	288		suspected malfeasance, misfeasance, or nonfeasance[ involving public funds].
289	289		140
290	290		[(10)] (11) To preserve the professional integrity and independence of the office:
291	291		141
292	292		(a) no legislator or public official may urge the appointment of any person to the office;
293	293		142
294	294		and
295	295		143
296	296		(b) the legislative auditor general may not be appointed to serve on any board, authority,
297	297		144
298	298		commission, or other agency of the state during the legislative auditor general's term
299	299		145
300	300		as legislative auditor general.
301	301		146
302	302		[(11)] (12)(a) The following records in the custody or control of the legislative auditor
303	303		147
304	304		general are protected records under Title 63G, Chapter 2, Government Records
305	305		148
306	306		Access and Management Act:
307	307		149
308	308		(i) records and audit work papers that would disclose information relating to
309	309		150
310	310		allegations of personal misconduct, gross mismanagement, or illegal activity of a
311	311		151
312	312		past or present governmental employee if the information or allegation cannot be
313	313		152
314	314		corroborated by the legislative auditor general through other documents or
315	315		153
316	316		evidence, and the records relating to the allegation are not relied upon by the
317	317		154
318	318		legislative auditor general in preparing a final audit report;
319	319		155
320	320		(ii) records and audit workpapers that would disclose the identity of a person who,
321	321		156
322	322		during the course of a legislative audit, communicated the existence of:
323	323		157
324	324		(A) unethical behavior;
325	325		158
326	326		(B) waste of public funds, property, or personnel; or
327	327		159
328	328		(C) a violation or suspected violation of a United States, Utah state, or political
329	329		160
330	330		subdivision law, rule, ordinance, or regulation, if the person disclosed on the
331	331		161
332	332		condition that the identity of the person be protected;
333	333		162
334	334		(iii) before an audit is completed and the final audit report is released, records or
335	335		163
336	336		drafts circulated to a person who is not an employee or head of an entity for
337	337		164
338	338		review, response, or information;
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	339	+	- 5 - 2nd Sub. (Gray) H.B. 215 02-06 15:04
340	340		165
341	341		(iv) records that would disclose:
342	342		166
343	343		(A) an outline;
344	344		167
345	345		(B) all or part of an audit survey, audit risk assessment plan, or audit program; or
346	346		168
347	347		(C) other procedural documents necessary to fulfill the duties of the office; and
348	348		169
349	349		(v) [requests for audits] a request for an audit, if disclosure would risk circumvention
350	350		170
351	351		of [an] the audit.
352	352		171
353	353		(b) The provisions of Subsection [(11)] (12)(a) do not prohibit the disclosure of records
354	354		172
355	355		or information to a government prosecutor or peace officer if those records or
356	356		173
357	357		information relate to a violation of the law by an entity or entity employee.
358	358		174
359	359		(c) A record, as defined in Section 63G-2-103, created by the office in a closed meeting
360	360		175
361	361		held in accordance with Section 52-4-205:
362	362		176
363	363		(i) is a protected record, as defined in Section 63G-2-103;
364	364		177
365	365		(ii) to the extent the record contains information:
366	366		178
367	367		(A) described in Section 63G-2-302, is a private record; or
368	368		179
369	369		(B) described in Section 63G-2-304, is a controlled record; and
370	370		180
371	371		(iii) may not be reclassified by the office.
372	372		181
373	373		(d) The provisions of this section do not limit the authority otherwise given to the
374	374		182
375	375		legislative auditor general to maintain the private, controlled, or protected record
376	376		183
377	377		status of a shared record in the legislative auditor general's possession or classify a
378	378		184
379	379		document as public, private, controlled, or protected under Title 63G, Chapter 2,
380	380		185
381	381		Government Records Access and Management Act.
382	382		186
383	383		[(12)] (13) The legislative auditor general shall:
384	384		187
385	385		(a) be available to the Legislature and to the Legislature's committees for consultation on
386	386		188
387	387		matters relevant to areas of the legislative auditor general's professional competence;
388	388		189
389	389		(b) conduct special audits as requested by the Audit Subcommittee;
390	390		190
391	391		(c) report immediately to the Audit Subcommittee any apparent violation of penal
392	392		191
393	393		statutes disclosed by the audit of an entity and furnish to the Audit Subcommittee all
394	394		192
395	395		information relative to the apparent violation;
396	396		193
397	397		(d) report immediately to the Audit Subcommittee any apparent instances of
398	398		194
399	399		malfeasance or nonfeasance by an entity officer or employee disclosed by the audit of
400	400		195
401	401		an entity; and
402	402		196
403	403		(e) make any recommendations to the Audit Subcommittee with respect to the alteration
404	404		197
405	405		or improvement of the accounting system used by an entity.
406	406		198
407	407		[(13)] (14) If the legislative auditor general conducts an audit of an entity that has
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	408	+	- 6 - 02-06 15:04 2nd Sub. (Gray) H.B. 215
409	409		199
410	410		previously been audited and finds that the entity has not implemented a recommendation
411	411		200
412	412		made by the legislative auditor general in a previous audit report, the legislative auditor
413	413		201
414	414		general shall report to the Audit Subcommittee that the entity has not implemented the
415	415		202
416	416		recommendation.
417	417		203
418	418		[(14)] (15) Before each annual general session, the legislative auditor general:
419	419		204
420	420		(a) shall:
421	421		205
422	422		[(a)] (i) prepare an annual report that:
423	423		206
424	424		[(i)] (A) summarizes the audits, examinations, investigations, and reviews
425	425		207
426	426		conducted by the office since the last annual report; and
427	427		208
428	428		[(ii)] (B) evaluate and report the degree to which an entity that has been the subject
429	429		209
430	430		of an audit has implemented the audit recommendations;
431	431		210
432	432		[(b)] (ii) include in the report any items and recommendations that the legislative
433	433		211
434	434		auditor general believes the Legislature should consider in the annual general
435	435		212
436	436		session; and
437	437		213
438	438		[(c)] (iii) deliver the report to the Legislature and to the appropriate committees of the
439	439		214
440	440		Legislature[.] ; and
441	441		215
442	442		(b) may use information from an audit response plan or update of an audit response plan
443	443		216
444	444		as described in Section 36-12-15.3 when preparing the annual report described in
445	445		217
446	446		Subsection (15)(a)(i).
447	447		218
448	448		[(15)] (16)(a) If the chief officer of an entity has actual knowledge or reasonable cause to
449	449		219
450	450		believe that there is misappropriation of the entity's public funds or assets, or another
451	451		220
452	452		entity officer has actual knowledge or reasonable cause to believe that the chief
453	453		221
454	454		officer is misappropriating the entity's public funds or assets, the chief officer or,
455	455		222
456	456		alternatively, the other entity officer, shall immediately notify, in writing:
457	457		223
458	458		(i) the office;
459	459		224
460	460		(ii) the attorney general, county attorney, or district attorney; and
461	461		225
462	462		(iii)(A) for a state government organization, the chief executive officer;
463	463		226
464	464		(B) for a political subdivision government organization, the legislative body or
465	465		227
466	466		governing board; or
467	467		228
468	468		(C) for a receiving organization, the governing board or chief executive officer
469	469		229
470	470		unless the chief executive officer is believed to be misappropriating the funds
471	471		230
472	472		or assets, in which case the next highest officer of the receiving organization.
473	473		231
474	474		(b) As described in Subsection [(15)] (16)(a), the entity chief officer or, if applicable,
475	475		232
476	476		another entity officer, is subject to the protections of Title 67, Chapter 21, Utah
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	477	+	- 7 - 2nd Sub. (Gray) H.B. 215 02-06 15:04
478	478		233
479	479		Protection of Public Employees Act.
480	480		234
481	481		(c) If the Office of the Legislative Auditor General receives a notification under
482	482		235
483	483		Subsection [(15)] (16)(a) or other information of misappropriation of public funds or
484	484		236
485	485		assets of an entity, the office shall inform the Audit Subcommittee.
486	486		237
487	487		(d) The attorney general, county attorney, or district attorney shall notify, in writing, the
488	488		238
489	489		Office of the Legislative Auditor General whether the attorney general, county
490	490		239
491	491		attorney, or district attorney pursued criminal or civil sanctions in the matter.
492	492		240
493	493		[(16)(a) An actor commits interference with a legislative audit if the actor uses force,
494	494		241
495	495		violence, intimidation, or engages in any other unlawful act with a purpose to
496	496		242
497	497		interfere with:]
498	498		243
499	499		[(i) a legislative audit action; or]
500	500		244
501	501		[(ii) the office's decisions relating to:]
502	502		245
503	503		[(A) the content of the office's report;]
504	504		246
505	505		[(B) the conclusions reached in the office's report; or]
506	506		247
507	507		[(C) the manner of disclosing the results and findings of the office.]
508	508		248
509	509		[(b)] (17)(a) As used in this Subsection (17), "legislative audit" means:
510	510		249
511	511		(i) an audit action; or
512	512		250
513	513		(ii) the office's decision relating to:
514	514		251
515	515		(A) the content of a report;
516	516		252
517	517		(B) the conclusions reached in a report; or
518	518		253
519	519		(C) the manner of disclosing the results and findings of the office.
520	520		254
521	521		(b) An actor commits interference with a legislative audit if the actor, with intent to
522	522		255
523	523		hinder, delay, falsify, or prevent a legislative audit:
524	524		256
525	525		(i) prevents by force, intimidation, or deception any person from performing an act
526	526		257
527	527		that responds to or assists with a legislative audit;
528	528		258
529	529		(ii) alters, destroys, conceals, or removes any material, information, or resources
530	530		259
531	531		from a legislative audit;
532	532		260
533	533		(iii) makes, presents, or uses material, information, or resources known by the actor
534	534		261
535	535		to be false;
536	536		262
537	537		(iv) conceals an item described in Subsection (9) or other information that is not
538	538		263
539	539		confidential or privileged; or
540	540		264
541	541		(v) provides false information.
542	542		265
543	543		(c)(i) A violation of Subsection [(16)(a)] (17)(b)(i), (ii), or (iii) is a class [B] A
544	544		266
545	545		misdemeanor.
546		-	- 8 - 02-~~14 10~~:30 ~~3rd~~ Sub. (~~Cherry~~) H.B. 215
	546	+	- 8 - 02-06 15:04 2nd Sub. (Gray) H.B. 215
547	547		267
548	548		(ii) A violation of Subsection (17)(b)(iv), (v), or (vi) is a class B misdemeanor.
549	549		268
550	550		[(17)] (18)(a) The office may require any current employee, or any applicant for
551	551		269
552	552		employment, to submit to a fingerprint-based local, regional, and criminal history
553	553		270
554	554		background check as an ongoing condition of employment.
555	555		271
556	556		(b) An employee or applicant for employment shall provide a completed fingerprint card
557	557		272
558	558		to the office upon request.
559	559		273
560	560		(c) The office shall require that an individual required to submit to a background check
561	561		274
562	562		under this Subsection [(17)] (18) also provide a signed waiver on a form provided by
563	563		275
564	564		the office that meets the requirements of Subsection 53-10-108(4).
565	565		276
566	566		(d) For a noncriminal justice background search and registration in accordance with
567	567		277
568	568		Subsection 53-10-108(13), the office shall submit to the Bureau of Criminal
569	569		278
570	570		Identification:
571	571		279
572	572		(i) the employee's or applicant's personal identifying information and fingerprints for
573	573		280
574	574		a criminal history search of applicable local, regional, and national databases; and
575	575		281
576	576		(ii) a request for all information received as a result of the local, regional, and
577	577		282
578	578		nationwide background check.
579	579		283
580	580		[(18)] (19) Subject to prioritization of the Legislative Audit Subcommittee, the Office of the
581	581		284
582	582		Legislative Auditor General shall conduct a feasibility study under Section 53G-3-301.1,
583	583		285
584	584		53G-3-301.3, or 53G-3-301.4.
585	585		286
586	586		Section 2. Section 36-12-15.3 is amended to read:
587	587		287
588	588		36-12-15.3 . Response to audit -- Chief officer -- Entity reporting requirements --
589	589		288
590	590		Audit response plan -- Semi-annual update.
591	591		289
592	592		(1) As used in this section:
593	593		290
594	594		(a) "Alternative action" means a process, practice, or procedure that an entity
595	595		291
596	596		implements in response to an audit report that is different from the process, practice,
597	597		292
598	598		or procedure described in a recommendation.
599	599		293
600	600		(b) "Audit report" means a written report that the office issues that contains the office's
601	601		294
602	602		findings and recommendations with respect to an audit of an entity.
603	603		295
604	604		(c) "Audit response plan" means a written document that an entity issues that contains
605	605		296
606	606		the entity's response to an audit report of the entity.
607	607		297
608	608		(d) "Audit Subcommittee" means the subcommittee created in Subsection 36-12-8(1)(c).
609	609		298
610	610		(e) "Chief officer" means the individual [who holds ultimate authority over] responsible
611	611		299
612	612		for the day-to-day direction, management[ or governance] , and operation of an entity.
613	613		300
614	614		(f) "Entity" means:
615		-	- 9 - ~~3rd~~ Sub. (~~Cherry~~) H.B. 215 02-~~14 10~~:30
	615	+	- 9 - 2nd Sub. (Gray) H.B. 215 02-06 15:04
616	616		301
617	617		(i) the same as that term is defined in Subsection 36-12-15(1); or
618	618		302
619	619		(ii) any other person that the office is authorized to audit under any other provision of
620	620		303
621	621		law.
622	622		304
623	623		(g) "Legislative committee" means the committee to which the Audit Subcommittee
624	624		305
625	625		refers an audit report under Subsection 36-12-8(2)(d)(ii)(C).
626	626		306
627	627		(h) "Office" means the Office of the Legislative Auditor General.
628	628		307
629	629		(i) "Recommendation" means a process, practice, or procedure described in an audit
630	630		308
631	631		report that the office proposes an entity implement.
632	632		309
633	633		(j) "Reply" means a written document that the office issues that contains the office's
634	634		310
635	635		response to an entity's audit response plan.
636	636		311
637	637		(2)(a) In addition to any other information that the office is required to include or attach
638	638		312
639	639		to an audit report, the office shall, for each audit report the office issues:
640	640		313
641	641		[(a)] (i) subject to Subsection (2)(b), include in the audit report:
642	642		314
643	643		[(i)] (A) the identity of the chief officer; and
644	644		315
645	645		[(ii)] (B) a notice to the chief officer that the chief officer must comply with the
646	646		316
647	647		reporting requirements described in this section; and
648	648		317
649	649		[(b)] (ii) attach to the audit report:
650	650		318
651	651		[(i)] (A) the audit response plan of the entity that is the subject of the audit report;
652	652		319
653	653		and
654	654		320
655	655		[(ii)] (B) at the discretion of the legislative auditor general, a reply to the entity's
656	656		321
657	657		audit response plan.
658	658		322
659	659		(b) To comply with the reporting requirements of this section, the legislative auditor
660	660		323
661	661		general may:
662	662		324
663	663		(i) identify an individual other than the chief officer; or
664	664		325
665	665		(ii) if the entity is an entity under the direct supervision and control of the governor
666	666		326
667	667		or the lieutenant governor, identify with the governor or lieutenant governor or
668	668		327
669	669		their designee, an individual other than the chief officer to comply with the
670	670		328
671	671		reporting requirements of this section.
672	672		329
673	673		(3) The chief officer of an entity that is the subject of an audit report shall:
674	674		330
675	675		(a) prepare an audit response plan that:
676	676		331
677	677		(i) is in writing;
678	678		332
679	679		(ii) responds to the findings in the audit report; and
680	680		333
681	681		(iii) subject to Subsection (4), for each recommendation in the audit report:
682	682		334
683	683		(A) describes how the entity will implement the recommendation;
684		-	- 10 - 02-~~14 10~~:30 ~~3rd~~ Sub. (~~Cherry~~) H.B. 215
	684	+	- 10 - 02-06 15:04 2nd Sub. (Gray) H.B. 215
685	685		335
686	686		(B) identifies the individual employed by or otherwise affiliated with the entity
687	687		336
688	688		who is responsible for implementing the recommendation;
689	689		337
690	690		(C) establishes a timetable that identifies benchmarks for the entity to implement
691	691		338
692	692		the recommendation; and
693	693		339
694	694		(D) specifies an anticipated deadline by which the entity will fully implement the
695	695		340
696	696		recommendation; and
697	697		341
698	698		(b) sign and submit the audit response plan to the office before the office submits the
699	699		342
700	700		audit report to the Audit Subcommittee under Subsection 36-12-15(6)(b).
701	701		343
702	702		(4) If the chief officer described in Subsection (3) objects to implementing a
703	703		344
704	704		recommendation in an audit report, the chief officer shall:
705	705		345
706	706		(a) prepare an audit response plan in accordance with Subsections (3)(a)(i) and (ii) that:
707	707		346
708	708		(i) explains the basis for the objection; and
709	709		347
710	710		(ii)(A) identifies an alternative action that the entity will implement; or
711	711		348
712	712		(B) specifies that the entity will not implement the recommendation or an
713	713		349
714	714		alternative action; and
715	715		350
716	716		(b) comply with submission requirements described in Subsection (3)(b).
717	717		351
718	718		(5) A chief officer implementing an alternative action under Subsection (4)(a)(ii)(A) shall,
719	719		352
720	720		as it relates to the alternative action, include in the audit response plan the information
721	721		353
722	722		described in Subsection (3)(a)(iii).
723	723		354
724	724		(6) Subject to Subsection [(8)] (9), if the chief officer of an entity that is the subject of an
725	725		355
726	726		audit report implements a recommendation under Subsection (3)(a)(iii), or an alternative
727	727		356
728	728		action under Subsections (4)(a)(ii)(A) and (5), the chief officer shall, no later than 180
729	729		357
730	730		days after the day on which the Audit Subcommittee refers the audit report to a
731	731		358
732	732		legislative committee:
733	733		359
734	734		(a) prepare an update to the entity's audit response plan that:
735	735		360
736	736		(i) is in writing; and
737	737		361
738	738		(ii) describes the entity's progress towards fully implementing:
739	739		362
740	740		(A) each recommendation addressed in the entity's audit response plan under
741	741		363
742	742		Subsection (3)(a)(iii); or
743	743		364
744	744		(B) each alternative action addressed in the entity's audit response plan under
745	745		365
746	746		Subsections (4)(a)(ii)(A) and (5); and
747	747		366
748	748		(b) submit the update to the legislative committee and the legislative auditor general.
749	749		367
750	750		(7) Subject to Subsection [(8)] (9), after the chief officer described in Subsection (6)
751	751		368
752	752		complies with the submission requirements described in Subsection (6)(b), the chief
753		-	- 11 - ~~3rd~~ Sub. (~~Cherry~~) H.B. 215 02-~~14 10~~:30
	753	+	- 11 - 2nd Sub. (Gray) H.B. 215 02-06 15:04
754	754		369
755	755		officer shall:
756	756		370
757	757		(a) continue to update the audit response plan in accordance with Subsection (6)(a); and
758	758		371
759	759		(b) submit the update to the legislative committee and the legislative auditor general at
760	760		372
761	761		least semi-annually.
762	762		373
763	763		(8) Upon receiving an audit response plan update under Subsection (6) or (7), the legislative
764	764		374
765	765		auditor general may inform the chief officer of the following:
766	766		375
767	767		(a)(i) whether the legislative auditor general agrees or disagrees with the
768	768		376
769	769		implementation status of a recommendation; and
770	770		377
771	771		(ii) if the legislative auditor general disagrees with the implementation, the basis for
772	772		378
773	773		the disagreement and an opportunity for the chief officer to provide additional
774	774		379
775	775		information; and
776	776		380
777	777		(b) if the chief officer no longer needs to provide an update on the status of a
778	778		381
779	779		recommendation.
780	780		382
781	781		[(8)] (9) A chief officer's obligation to update an audit response plan under this section
782	782		383
783	783		terminates when the legislative auditor general reports to the Audit Subcommittee that
784	784		384
785	785		the entity which is the subject of the audit report has fully implemented:
786	786		385
787	787		(a) each recommendation addressed in the entity's audit response plan under Subsection
788	788		386
789	789		(3)(a)(iii); or
790	790		387
791	791		(b) each alternative action addressed in the entity's audit response plan under
792	792		388
793		-	Subsections (4)(a)(ii)(A) and (5) ~~only if the alternative action has addressed the~~
	793	+	Subsections (4)(a)(ii)(A) and (5).
794	794		389
795		-	~~recommendation identified in the audit report.~~
	795	+	Section 3. Section 36-12-15.4 is enacted to read:
796	796		390
797		-	~~Section 3. Section~~ 36-12-15.4 ~~is enacted to read:~~
	797	+	36-12-15.4 . Legislative auditor general -- Review of Utah System of Higher
798	798		391
799		-	~~36-12-15~~.~~4 . Legislative auditor general -- Review of Utah System of Higher~~
	799	+	Education.
800	800		392
801		-	~~Education.~~
	801	+	(1) As used in this section:
802	802		393
	803	+	(a) "Board" means the Utah Board of Higher Education, created in Section 53B-1-402.
	804	+	394
	805	+	(b) "Institution of higher education" means an institution within the Utah System of
	806	+	395
	807	+	Higher Education.
	808	+	396
	809	+	(c) "Utah System of Higher Education" means the system described in Section
	810	+	397
	811	+	53B-1-102.
	812	+	398
	813	+	(d) "Office" means the Office of the Legislative Auditor General.
	814	+	399
	815	+	(2) The legislative auditor general shall:
	816	+	400
	817	+	(a) monitor, examine, and review the Utah System of Higher Education and board,
	818	+	401
	819	+	including:
	820	+	402
	821	+	(i) the mission of, leadership of, and culture within the Utah System of Higher
	822	+	- 12 - 02-06 15:04 2nd Sub. (Gray) H.B. 215
	823	+	403
	824	+	Education and the board;
	825	+	404
	826	+	(ii) whether the state-level vision and goals described in Section 53B-1-402 reflect
	827	+	405
	828	+	the educational and workforce needs of the state;
	829	+	406
	830	+	(iii) whether the metrics adopted under Section 53B-1-402 adequately measure
	831	+	407
	832	+	performance related to the goals and performance on measures of operational
	833	+	408
	834	+	efficiency;
	835	+	409
	836	+	(iv) whether the data quality and collection by the board under Section 53B-1-402 is
	837	+	410
	838	+	standardized through the Utah System of Higher Education and provides
	839	+	411
	840	+	meaningful information on the performance of each institution of higher
	841	+	412
	842	+	education; and
	843	+	413
	844	+	(v) whether an institution of higher education has adopted performance metrics and is
	845	+	414
	846	+	executing practices to measure and achieve those metrics; and
	847	+	415
	848	+	(b) create and manage a list of high-risk programs, operations, and systems in the Utah
	849	+	416
	850	+	System of Higher Education that:
	851	+	417
	852	+	(i) require transformation;
	853	+	418
	854	+	(ii) require improved efficiency or effectiveness;
	855	+	419
	856	+	(iii) are vulnerable to mismanagement, fraud, or waste; or
	857	+	420
	858	+	(iv) are not compliant with applicable laws, rules, policies, or best practices.
	859	+	421
	860	+	(3) Upon request, an institution of higher education or the board shall provide to the office
	861	+	422
	862	+	information, materials, or resources in accordance with Subsection 36-12-15(8).
	863	+	423
	864	+	(4) The legislative auditor general shall provide the list described in Subsection (2)(b) and
	865	+	424
	866	+	report findings to the Legislative Audit Subcommittee.
	867	+	425
	868	+	Section 4. Section 53F-2-526 is amended to read:
	869	+	426
	870	+	53F-2-526 . Excellence in Education and Leadership Supplement.
	871	+	427
803	872		(1) As used in this section:
804		-	394
805		-	(a) "Board" means the Utah Board of Higher Education, created in Section 53B-1-402.
806		-	395
807		-	(b) "Institution" means an institution within the Utah System of Higher Education.
808		-	396
809		-	(c) "Office" means the Office of the Legislative Auditor General created in Section
810		-	397
811		-	36-12-15.
812		-	398
813		-	(d) "System" means the Utah System of Higher Education described in Section
814		-	399
815		-	53B-1-102.
816		-	400
817		-	(2) As directed by the Legislative Audit Subcommittee, the office may:
818		-	401
819		-	(a) review and monitor the system, board, and an institution;
820		-	402
821		-	(b) identify areas where the system, board, and an institution can enhance performance,
822		-	- 12 - 02-14 10:30 3rd Sub. (Cherry) H.B. 215
823		-	403
824		-	effectiveness, and efficiency, or otherwise meet responsibilities set forth for the
825		-	404
826		-	system in statute; and
827		-	405
828		-	(c) establish a list of high-risk programs, operations, and functions in the system that
829		-	406
830		-	may require executive action, or have capacity for improved efficiency or
831		-	407
832		-	effectiveness.
833		-	408
834		-	(3) Upon request, the system, board, or an institution shall provide to the office
835		-	409
836		-	information, materials, or resources in accordance with Subsection 36-12-15(8).
837		-	410
838		-	(4) The legislative auditor general shall report findings to and regularly update the
839		-	411
840		-	Legislative Audit Subcommittee and board.
841		-	412
842		-	Section 4. Section 53F-2-526 is amended to read:
843		-	413
844		-	53F-2-526 . Excellence in Education and Leadership Supplement.
845		-	414
	873	+	428
	874	+	(a) "Center" means the Center for the School of the Future at Utah State University
	875	+	429
	876	+	established in Section 53B-18-801.
	877	+	430
	878	+	(b) "Eligible teacher" means a teacher who is a top-performing teacher that the center
	879	+	431
	880	+	determines using an LEA's assessment methods, including:
	881	+	432
	882	+	(i) student growth or achievement measures;
	883	+	433
	884	+	(ii) professional evaluations;
	885	+	434
	886	+	(iii) parent surveys; and
	887	+	435
	888	+	(iv) other data-driven criteria the LEA establishes and the center verifies for validity.
	889	+	436
	890	+	(c) "Eligible teacher" includes an individual whom an LEA participating in the program
	891	+	- 13 - 2nd Sub. (Gray) H.B. 215 02-06 15:04
	892	+	437
	893	+	employs and who holds:
	894	+	438
	895	+	(i) a license the state board issues; and
	896	+	439
	897	+	(ii) a position that includes a current classroom teaching assignment.
	898	+	440
	899	+	(d) "High poverty school" means the same as the term is defined in Section 53F-2-513.
	900	+	441
	901	+	(e) "LEA" means:
	902	+	442
	903	+	(i) a school district;
	904	+	443
	905	+	(ii) charter school; and
	906	+	444
	907	+	(iii) a regional education service agency.
	908	+	445
	909	+	(f) "Program" means the Excellence in Education and Leadership Supplement created in
	910	+	446
	911	+	Subsection (2).
	912	+	447
	913	+	(g) "Tier performance level" means the following levels of performance for a teacher in
	914	+	448
	915	+	comparison to all teachers the center determines in accordance with Subsection (7):
	916	+	449
	917	+	(i) the top 5% of teachers;
	918	+	450
	919	+	(ii) the next 6%-10% of teachers; and
	920	+	451
	921	+	(iii) the next 11%-25% of teachers.
	922	+	452
	923	+	(h) "Top-performing" means the top 25% of teachers in comparison to all teachers the
	924	+	453
	925	+	center determines using the methods described in Subsection (1)(b).
	926	+	454
	927	+	(2) Beginning July 1, 2024, there is created a five-year pilot program known as the
	928	+	455
	929	+	Excellence in Education and Leadership Supplement to provide a salary supplement to
	930	+	456
	931	+	an eligible teacher in recognition for outstanding instructional talent.
	932	+	457
	933	+	(3)(a) No later than December 31, 2024, an LEA shall declare the LEA's intent to
	934	+	458
	935	+	participate in the program to the center.
	936	+	459
	937	+	(b) If an LEA declares an intent to participate in the program, the LEA shall:
	938	+	460
	939	+	(i) develop a process for a school principal or the principal's designee to assess a
	940	+	461
	941	+	teacher's performance consistent with this section to determine if a teacher is an
	942	+	462
	943	+	eligible teacher, including the corresponding tier performance level; and
	944	+	463
	945	+	(ii) create an appeals process for an employee who is not nominated to be an eligible
	946	+	464
	947	+	teacher.
	948	+	465
	949	+	(4) No later than April 1, 2025, an LEA shall:
	950	+	466
	951	+	(a) attend a training that the center creates regarding the guidelines for developing a
	952	+	467
	953	+	process described in Subsection (3); and
	954	+	468
	955	+	(b) develop and submit for approval the LEA's process described in Subsection (3) to the
	956	+	469
	957	+	center.
	958	+	470
	959	+	(5)(a) The center shall review the LEA's process described in Subsection (3) and
	960	+	- 14 - 02-06 15:04 2nd Sub. (Gray) H.B. 215
	961	+	471
	962	+	approve the process or request that the LEA make changes to the submitted process.
	963	+	472
	964	+	(b) If the center requests changes to the LEA's submitted process, the LEA shall work
	965	+	473
	966	+	with the center to make necessary changes to receive final approval from the center.
	967	+	474
	968	+	(c) No later than June 30, 2025, the center shall provide final approval or denial of an
	969	+	475
	970	+	LEA's process.
	971	+	476
	972	+	(6) Before the start of the 2025-2026 school year, an LEA with an approved process as
	973	+	477
	974	+	described in Subsection (5) shall:
	975	+	478
	976	+	(a) ensure each school principal or the principal's designee attends a training that the
	977	+	479
	978	+	center creates regarding:
	979	+	480
	980	+	(i) how to effectively use the LEA's approved process to select and submit to the
	981	+	481
	982	+	center nominations for eligible teachers, including the corresponding tier
	983	+	482
	984	+	performance level; and
	985	+	483
	986	+	(ii) how to protect student and educator data privacy when submitting nominations
	987	+	484
	988	+	and applications, as described in Subsection (9)(b)(ii)[.] ;
	989	+	485
	990	+	(b) provide information to teachers within the LEA regarding the program and how the
	991	+	486
	992	+	school's principal or principal's designee will use the approved LEA process to make
	993	+	487
	994	+	nominations of eligible teachers;
	995	+	488
	996	+	(c) ensure each school principal or the principal's designee uses the LEA's approved
	997	+	489
	998	+	process to evaluate and select which teachers within the school to nominate as
	999	+	490
	1000	+	eligible teachers, including the corresponding tier performance level; and
	1001	+	491
	1002	+	(d) as provided in Subsection (9), submit to the center a list of the nominated eligible
	1003	+	492
	1004	+	teachers for the center to consider.
	1005	+	493
	1006	+	(7) In assessing if a nominated teacher is an eligible teacher, the center shall create an
	1007	+	494
	1008	+	assessment process that:
	1009	+	495
	1010	+	(a) uses the methods described in Subsection (1)(b);
	1011	+	496
	1012	+	(b) calibrates the submissions an LEA submits to determine, for all nominated teachers
	1013	+	497
	1014	+	statewide, which teachers are eligible teachers, including the corresponding tier
	1015	+	498
	1016	+	performance level;
	1017	+	499
	1018	+	(c) may use additional criteria as determined by the center in consultation with
	1019	+	500
	1020	+	participating LEAs; and
	1021	+	501
	1022	+	(d) establishes a scoring rubric including the scores required for a designation in each
	1023	+	502
	1024	+	tier performance level.
	1025	+	503
	1026	+	(8)(a) The center shall collaborate with LEAs to create:
	1027	+	504
	1028	+	(i) selection and submission guidelines for:
	1029	+	- 15 - 2nd Sub. (Gray) H.B. 215 02-06 15:04
	1030	+	505
	1031	+	(A) the approval of the LEA's process as described in Subsection (5); and
	1032	+	506
	1033	+	(B) the list of nominated eligible teachers described in Subsection (6);
	1034	+	507
	1035	+	(ii) methods to determine student growth and achievement measures for subject areas
	1036	+	508
	1037	+	that do not have standardized assessment data;
	1038	+	509
	1039	+	(iii) the weightings for each element of the assessment process described in
	1040	+	510
	1041	+	Subsection (7); and
	1042	+	511
	1043	+	(iv) the trainings described in this section.
	1044	+	512
	1045	+	(b) The center may provide program related technical assistance to an LEA.
	1046	+	513
	1047	+	(9)(a) An LEA shall:
	1048	+	514
	1049	+	(i) apply to the center on behalf of the nominated eligible teachers within the LEA
	1050	+	515
	1051	+	through a process and format that the center determines; and
	1052	+	516
	1053	+	(ii) ensure a school principal or the principal's designee reevaluates an eligible
	1054	+	517
	1055	+	teacher's designation under this section every three years.
	1056	+	518
	1057	+	(b) The center shall:
	1058	+	519
	1059	+	(i) create an application process for an LEA to submit the list of nominated eligible
	1060	+	520
	1061	+	teachers described in Subsection (9)(a);
	1062	+	521
	1063	+	(ii) coordinate with the state board in the creation of the application process described
	1064	+	522
	1065	+	in Subsection (9)(b)(i) to ensure that any sharing of student and educator data
	1066	+	523
	1067	+	during the application process:
	1068	+	524
	1069	+	(A) complies with the Family Educational Rights and Privacy Act, 34 C.F.R. Part
	1070	+	525
	1071	+	99;
	1072	+	526
	1073	+	(B) complies with Title 53E, Chapter 9, Student Privacy and Data Protection; and
	1074	+	527
	1075	+	(C) uses disclosure avoidance techniques, including aggregating and otherwise
	1076	+	528
	1077	+	de-identifying data;
	1078	+	529
	1079	+	(iii) no later than October 1, 2026, determine if a nominated teacher is an eligible
	1080	+	530
	1081	+	teacher through the process described in Subsection (7);
	1082	+	531
	1083	+	(iv) verify:
	1084	+	532
	1085	+	(A) the validity of the LEA's process and assessment of an eligible teacher as
	1086	+	533
	1087	+	described in Subsections (4) and (5); and
	1088	+	534
	1089	+	(B) the nominations described in Subsection (7) with the LEA and school
	1090	+	535
	1091	+	administrators;
	1092	+	536
	1093	+	(v) certify a list of eligible teachers, including the total amount of funding the LEA
	1094	+	537
	1095	+	receives for the LEA's eligible teachers; and
	1096	+	538
	1097	+	(vi) provide the list described in Subsection (9)(b)(iv) to the state board.
	1098	+	- 16 - 02-06 15:04 2nd Sub. (Gray) H.B. 215
	1099	+	539
	1100	+	(10)(a) Subject to legislative appropriations, the state board shall:
	1101	+	540
	1102	+	(i) disburse funding to an LEA in the amount the center verifies that an LEA qualifies
	1103	+	541
	1104	+	to receive for salary supplements under this section; and
	1105	+	542
	1106	+	(ii)(A) except as provided in Subsection (10)(a)(ii)(B), allocate 1% of the funds
	1107	+	543
	1108	+	appropriated under this section to the center; and
	1109	+	544
	1110	+	(B) provide no more than $500,000 to the center each fiscal year from the funds
	1111	+	545
	1112	+	described in Subsection (10)(a)(ii)(A).
	1113	+	546
	1114	+	(b) The annual salary supplement for an eligible teacher is:
	1115	+	547
	1116	+	(i) $10,000 for a teacher in the top 5% of teachers;
	1117	+	548
	1118	+	(ii) $5,000 for a teacher in the next 6%-10% of teachers; and
	1119	+	549
	1120	+	(iii) $2,000 for a teacher in the next 11%-25% of teachers.
	1121	+	550
	1122	+	(c) If the eligible teacher is employed at a high poverty school, the eligible teacher shall
	1123	+	551
	1124	+	receive an additional salary supplement that is equal in amount to the eligible
	1125	+	552
	1126	+	teacher's salary supplement described in Subsection (10)(b).
	1127	+	553
	1128	+	(11)(a) An LEA shall:
	1129	+	554
	1130	+	(i) use the program funds to provide a salary supplement equal to the amount
	1131	+	555
	1132	+	specified in Subsection (10) for each eligible teacher in each tier performance
	1133	+	556
	1134	+	level; and
	1135	+	557
	1136	+	(ii) provide the salary supplement in an eligible teacher's regularly occurring
	1137	+	558
	1138	+	compensation in equal amounts through the contracted school years related to the
	1139	+	559
	1140	+	salary supplement award.
	1141	+	560
	1142	+	(b) An LEA:
	1143	+	561
	1144	+	(i) may use up to 4% of the money appropriated to the LEA for salary supplements to
	1145	+	562
	1146	+	cover administrative costs associated with implementing the program;
	1147	+	563
	1148	+	(ii) may use money appropriated to the LEA for the salary supplement for
	1149	+	564
	1150	+	employer-paid benefits; and
	1151	+	565
	1152	+	(iii) may not include a salary supplement received under this section:
	1153	+	566
	1154	+	(A) in a retirement calculation; or
	1155	+	567
	1156	+	(B) as part of retirement contributions.
	1157	+	568
	1158	+	(c) The salary supplement is not part of an eligible teacher's base pay, and is subject to
	1159	+	569
	1160	+	the eligible teacher's designation as an eligible teacher.
	1161	+	570
	1162	+	(12) Notwithstanding the provisions of this section, if the appropriation for the program is
	1163	+	571
	1164	+	insufficient to cover the costs associated with salary supplements, an LEA may
	1165	+	572
	1166	+	distribute the funds to each eligible teacher of the same tier of performance level on a
	1167	+	- 17 - 2nd Sub. (Gray) H.B. 215 02-06 15:04
	1168	+	573
	1169	+	pro rata basis.
	1170	+	574
	1171	+	(13) The center and the state board shall collaborate regarding data sharing and other
	1172	+	575
	1173	+	relevant interactions to facilitate the successful administration of the program.
	1174	+	576
	1175	+	(14)(a) An eligible teacher that receives a salary supplement under the program has no
	1176	+	577
	1177	+	vested property right in the salary supplement or the designation as an eligible
	1178	+	578
	1179	+	teacher.
	1180	+	579
	1181	+	(b) An eligible teacher's salary supplement and designation under this section are void if
	1182	+	580
	1183	+	the school principal or principal's designee, LEA, or the center made or certified the
	1184	+	581
	1185	+	designation improperly.
	1186	+	582
	1187	+	(15)(a) Subject to prioritization of the Audit Subcommittee, unless the state board
	1188	+	583
	1189	+	contracts a private auditor in accordance with Subsection (15)(b), the Office of the
	1190	+	584
	1191	+	Legislative Auditor General established under Section 36-12-15 shall, in any fiscal
	1192	+	585
	1193	+	year:
	1194	+	586
	1195	+	(i) conduct an audit of the program including:
	1196	+	587
	1197	+	(A) an evaluation of the implementation of the program; and
	1198	+	588
	1199	+	(B) the efficacy of the program, including program outcomes; and
	1200	+	589
	1201	+	(ii) prepare and submit a written report for an audit described in this section in
	1202	+	590
	1203	+	accordance with Subsection 36-12-15[(4)(b)(ii).] (6)(b).
	1204	+	591
	1205	+	(b) Subject to legislative appropriations, the state board may contract with an external
	1206	+	592
	1207	+	auditor to perform the audit described in this Subsection (15).
	1208	+	593
	1209	+	(16)(a) The center shall report to the Education Interim Committee no later than the
	1210	+	594
	1211	+	2024 October meeting the following:
	1212	+	595
	1213	+	(i) the methodology and process the center develops to achieve the requirements of
	1214	+	596
	1215	+	Subsection (7);
	1216	+	597
	1217	+	(ii) relevant data and updates resulting from the collaborations described in
	1218	+	598
	1219	+	Subsection (8);
	1220	+	599
	1221	+	(iii) any recommendations for future legislation; and
	1222	+	600
	1223	+	(iv) data regarding salary supplement programs, including:
	1224	+	601
	1225	+	(A) different approaches used to reward teacher performance, including different
	1226	+	602
	1227	+	evaluation methods;
	1228	+	603
	1229	+	(B) research outlining the effectiveness and impact of different salary supplement
	1230	+	604
	1231	+	amounts on teacher retention; and
	1232	+	605
	1233	+	(C) other considerations for impactful salary supplement programs in relation to
	1234	+	606
	1235	+	teacher retention.
	1236	+	- 18 - 02-06 15:04 2nd Sub. (Gray) H.B. 215
	1237	+	607
	1238	+	(b) Beginning November 1, 2026, the center shall provide an annual report to the
	1239	+	608
	1240	+	Education Interim Committee regarding:
	1241	+	609
	1242	+	(i) the statewide metrics used in accordance with Subsection (7);
	1243	+	610
	1244	+	(ii) de-identified and aggregated data showing the number of:
	1245	+	611
	1246	+	(A) salary supplements per school, including total number of eligible teachers in
	1247	+	612
	1248	+	each school;
	1249	+	613
	1250	+	(B) eligible teachers in high poverty schools;
	1251	+	614
	1252	+	(C) eligible teachers in each tier performance level;
	1253	+	615
	1254	+	(D) eligible teachers in subject areas that do not have standardized assessments;
	1255	+	616
	1256	+	and
	1257	+	617
	1258	+	(E) salary supplement denials per school, including the reasons for a denial;
	1259	+	618
	1260	+	(iii) proportion of eligible teachers in:
	1261	+	619
	1262	+	(A) school districts; and
	1263	+	620
	1264	+	(B) charter schools; and
	1265	+	621
	1266	+	(iv) teacher retention data for a school where an eligible teacher is employed.
	1267	+	622
	1268	+	Section 5. Section 59-1-403 is amended to read:
	1269	+	623
	1270	+	59-1-403 . Confidentiality -- Exceptions -- Penalty -- Application to property tax.
	1271	+	624
846	1272		(1) As used in this section:
847		-	415
848		-	(a) "Center" means the Center for the School of the Future at Utah State University
849		-	416
850		-	established in Section 53B-18-801.
851		-	417
852		-	(b) "Eligible teacher" means a teacher who is a top-performing teacher that the center
853		-	418
854		-	determines using an LEA's assessment methods, including:
855		-	419
856		-	(i) student growth or achievement measures;
857		-	420
858		-	(ii) professional evaluations;
859		-	421
860		-	(iii) parent surveys; and
861		-	422
862		-	(iv) other data-driven criteria the LEA establishes and the center verifies for validity.
863		-	423
864		-	(c) "Eligible teacher" includes an individual whom an LEA participating in the program
865		-	424
866		-	employs and who holds:
867		-	425
868		-	(i) a license the state board issues; and
869		-	426
870		-	(ii) a position that includes a current classroom teaching assignment.
871		-	427
872		-	(d) "High poverty school" means the same as the term is defined in Section 53F-2-513.
873		-	428
874		-	(e) "LEA" means:
875		-	429
876		-	(i) a school district;
877		-	430
878		-	(ii) charter school; and
879		-	431
880		-	(iii) a regional education service agency.
881		-	432
882		-	(f) "Program" means the Excellence in Education and Leadership Supplement created in
883		-	433
884		-	Subsection (2).
885		-	434
886		-	(g) "Tier performance level" means the following levels of performance for a teacher in
887		-	435
888		-	comparison to all teachers the center determines in accordance with Subsection (7):
889		-	436
890		-	(i) the top 5% of teachers;
891		-	- 13 - 3rd Sub. (Cherry) H.B. 215 02-14 10:30
892		-	437
893		-	(ii) the next 6%-10% of teachers; and
894		-	438
895		-	(iii) the next 11%-25% of teachers.
896		-	439
897		-	(h) "Top-performing" means the top 25% of teachers in comparison to all teachers the
898		-	440
899		-	center determines using the methods described in Subsection (1)(b).
900		-	441
901		-	(2) Beginning July 1, 2024, there is created a five-year pilot program known as the
902		-	442
903		-	Excellence in Education and Leadership Supplement to provide a salary supplement to
904		-	443
905		-	an eligible teacher in recognition for outstanding instructional talent.
906		-	444
907		-	(3)(a) No later than December 31, 2024, an LEA shall declare the LEA's intent to
908		-	445
909		-	participate in the program to the center.
910		-	446
911		-	(b) If an LEA declares an intent to participate in the program, the LEA shall:
912		-	447
913		-	(i) develop a process for a school principal or the principal's designee to assess a
914		-	448
915		-	teacher's performance consistent with this section to determine if a teacher is an
916		-	449
917		-	eligible teacher, including the corresponding tier performance level; and
918		-	450
919		-	(ii) create an appeals process for an employee who is not nominated to be an eligible
920		-	451
921		-	teacher.
922		-	452
923		-	(4) No later than April 1, 2025, an LEA shall:
924		-	453
925		-	(a) attend a training that the center creates regarding the guidelines for developing a
926		-	454
927		-	process described in Subsection (3); and
928		-	455
929		-	(b) develop and submit for approval the LEA's process described in Subsection (3) to the
930		-	456
931		-	center.
932		-	457
933		-	(5)(a) The center shall review the LEA's process described in Subsection (3) and
934		-	458
935		-	approve the process or request that the LEA make changes to the submitted process.
936		-	459
937		-	(b) If the center requests changes to the LEA's submitted process, the LEA shall work
938		-	460
939		-	with the center to make necessary changes to receive final approval from the center.
940		-	461
941		-	(c) No later than June 30, 2025, the center shall provide final approval or denial of an
942		-	462
943		-	LEA's process.
944		-	463
945		-	(6) Before the start of the 2025-2026 school year, an LEA with an approved process as
946		-	464
947		-	described in Subsection (5) shall:
948		-	465
949		-	(a) ensure each school principal or the principal's designee attends a training that the
950		-	466
951		-	center creates regarding:
952		-	467
953		-	(i) how to effectively use the LEA's approved process to select and submit to the
954		-	468
955		-	center nominations for eligible teachers, including the corresponding tier
956		-	469
957		-	performance level; and
958		-	470
959		-	(ii) how to protect student and educator data privacy when submitting nominations
960		-	- 14 - 02-14 10:30 3rd Sub. (Cherry) H.B. 215
961		-	471
962		-	and applications, as described in Subsection (9)(b)(ii)[.] ;
963		-	472
964		-	(b) provide information to teachers within the LEA regarding the program and how the
965		-	473
966		-	school's principal or principal's designee will use the approved LEA process to make
967		-	474
968		-	nominations of eligible teachers;
969		-	475
970		-	(c) ensure each school principal or the principal's designee uses the LEA's approved
971		-	476
972		-	process to evaluate and select which teachers within the school to nominate as
973		-	477
974		-	eligible teachers, including the corresponding tier performance level; and
975		-	478
976		-	(d) as provided in Subsection (9), submit to the center a list of the nominated eligible
977		-	479
978		-	teachers for the center to consider.
979		-	480
980		-	(7) In assessing if a nominated teacher is an eligible teacher, the center shall create an
981		-	481
982		-	assessment process that:
983		-	482
984		-	(a) uses the methods described in Subsection (1)(b);
985		-	483
986		-	(b) calibrates the submissions an LEA submits to determine, for all nominated teachers
987		-	484
988		-	statewide, which teachers are eligible teachers, including the corresponding tier
989		-	485
990		-	performance level;
991		-	486
992		-	(c) may use additional criteria as determined by the center in consultation with
993		-	487
994		-	participating LEAs; and
995		-	488
996		-	(d) establishes a scoring rubric including the scores required for a designation in each
997		-	489
998		-	tier performance level.
999		-	490
1000		-	(8)(a) The center shall collaborate with LEAs to create:
1001		-	491
1002		-	(i) selection and submission guidelines for:
1003		-	492
1004		-	(A) the approval of the LEA's process as described in Subsection (5); and
1005		-	493
1006		-	(B) the list of nominated eligible teachers described in Subsection (6);
1007		-	494
1008		-	(ii) methods to determine student growth and achievement measures for subject areas
1009		-	495
1010		-	that do not have standardized assessment data;
1011		-	496
1012		-	(iii) the weightings for each element of the assessment process described in
1013		-	497
1014		-	Subsection (7); and
1015		-	498
1016		-	(iv) the trainings described in this section.
1017		-	499
1018		-	(b) The center may provide program related technical assistance to an LEA.
1019		-	500
1020		-	(9)(a) An LEA shall:
1021		-	501
1022		-	(i) apply to the center on behalf of the nominated eligible teachers within the LEA
1023		-	502
1024		-	through a process and format that the center determines; and
1025		-	503
1026		-	(ii) ensure a school principal or the principal's designee reevaluates an eligible
1027		-	504
1028		-	teacher's designation under this section every three years.
1029		-	- 15 - 3rd Sub. (Cherry) H.B. 215 02-14 10:30
1030		-	505
1031		-	(b) The center shall:
1032		-	506
1033		-	(i) create an application process for an LEA to submit the list of nominated eligible
1034		-	507
1035		-	teachers described in Subsection (9)(a);
1036		-	508
1037		-	(ii) coordinate with the state board in the creation of the application process described
1038		-	509
1039		-	in Subsection (9)(b)(i) to ensure that any sharing of student and educator data
1040		-	510
1041		-	during the application process:
1042		-	511
1043		-	(A) complies with the Family Educational Rights and Privacy Act, 34 C.F.R. Part
1044		-	512
1045		-	99;
1046		-	513
1047		-	(B) complies with Title 53E, Chapter 9, Student Privacy and Data Protection; and
1048		-	514
1049		-	(C) uses disclosure avoidance techniques, including aggregating and otherwise
1050		-	515
1051		-	de-identifying data;
1052		-	516
1053		-	(iii) no later than October 1, 2026, determine if a nominated teacher is an eligible
1054		-	517
1055		-	teacher through the process described in Subsection (7);
1056		-	518
1057		-	(iv) verify:
1058		-	519
1059		-	(A) the validity of the LEA's process and assessment of an eligible teacher as
1060		-	520
1061		-	described in Subsections (4) and (5); and
1062		-	521
1063		-	(B) the nominations described in Subsection (7) with the LEA and school
1064		-	522
1065		-	administrators;
1066		-	523
1067		-	(v) certify a list of eligible teachers, including the total amount of funding the LEA
1068		-	524
1069		-	receives for the LEA's eligible teachers; and
1070		-	525
1071		-	(vi) provide the list described in Subsection (9)(b)(iv) to the state board.
1072		-	526
1073		-	(10)(a) Subject to legislative appropriations, the state board shall:
1074		-	527
1075		-	(i) disburse funding to an LEA in the amount the center verifies that an LEA qualifies
1076		-	528
1077		-	to receive for salary supplements under this section; and
1078		-	529
1079		-	(ii)(A) except as provided in Subsection (10)(a)(ii)(B), allocate 1% of the funds
1080		-	530
1081		-	appropriated under this section to the center; and
1082		-	531
1083		-	(B) provide no more than $500,000 to the center each fiscal year from the funds
1084		-	532
1085		-	described in Subsection (10)(a)(ii)(A).
1086		-	533
1087		-	(b) The annual salary supplement for an eligible teacher is:
1088		-	534
1089		-	(i) $10,000 for a teacher in the top 5% of teachers;
1090		-	535
1091		-	(ii) $5,000 for a teacher in the next 6%-10% of teachers; and
1092		-	536
1093		-	(iii) $2,000 for a teacher in the next 11%-25% of teachers.
1094		-	537
1095		-	(c) If the eligible teacher is employed at a high poverty school, the eligible teacher shall
1096		-	538
1097		-	receive an additional salary supplement that is equal in amount to the eligible
1098		-	- 16 - 02-14 10:30 3rd Sub. (Cherry) H.B. 215
1099		-	539
1100		-	teacher's salary supplement described in Subsection (10)(b).
1101		-	540
1102		-	(11)(a) An LEA shall:
1103		-	541
1104		-	(i) use the program funds to provide a salary supplement equal to the amount
1105		-	542
1106		-	specified in Subsection (10) for each eligible teacher in each tier performance
1107		-	543
1108		-	level; and
1109		-	544
1110		-	(ii) provide the salary supplement in an eligible teacher's regularly occurring
1111		-	545
1112		-	compensation in equal amounts through the contracted school years related to the
1113		-	546
1114		-	salary supplement award.
1115		-	547
1116		-	(b) An LEA:
1117		-	548
1118		-	(i) may use up to 4% of the money appropriated to the LEA for salary supplements to
1119		-	549
1120		-	cover administrative costs associated with implementing the program;
1121		-	550
1122		-	(ii) may use money appropriated to the LEA for the salary supplement for
1123		-	551
1124		-	employer-paid benefits; and
1125		-	552
1126		-	(iii) may not include a salary supplement received under this section:
1127		-	553
1128		-	(A) in a retirement calculation; or
1129		-	554
1130		-	(B) as part of retirement contributions.
1131		-	555
1132		-	(c) The salary supplement is not part of an eligible teacher's base pay, and is subject to
1133		-	556
1134		-	the eligible teacher's designation as an eligible teacher.
1135		-	557
1136		-	(12) Notwithstanding the provisions of this section, if the appropriation for the program is
1137		-	558
1138		-	insufficient to cover the costs associated with salary supplements, an LEA may
1139		-	559
1140		-	distribute the funds to each eligible teacher of the same tier of performance level on a
1141		-	560
1142		-	pro rata basis.
1143		-	561
1144		-	(13) The center and the state board shall collaborate regarding data sharing and other
1145		-	562
1146		-	relevant interactions to facilitate the successful administration of the program.
1147		-	563
1148		-	(14)(a) An eligible teacher that receives a salary supplement under the program has no
1149		-	564
1150		-	vested property right in the salary supplement or the designation as an eligible
1151		-	565
1152		-	teacher.
1153		-	566
1154		-	(b) An eligible teacher's salary supplement and designation under this section are void if
1155		-	567
1156		-	the school principal or principal's designee, LEA, or the center made or certified the
1157		-	568
1158		-	designation improperly.
1159		-	569
1160		-	(15)(a) Subject to prioritization of the Audit Subcommittee, unless the state board
1161		-	570
1162		-	contracts a private auditor in accordance with Subsection (15)(b), the Office of the
1163		-	571
1164		-	Legislative Auditor General established under Section 36-12-15 shall, in any fiscal
1165		-	572
1166		-	year:
1167		-	- 17 - 3rd Sub. (Cherry) H.B. 215 02-14 10:30
1168		-	573
1169		-	(i) conduct an audit of the program including:
1170		-	574
1171		-	(A) an evaluation of the implementation of the program; and
1172		-	575
1173		-	(B) the efficacy of the program, including program outcomes; and
1174		-	576
1175		-	(ii) prepare and submit a written report for an audit described in this section in
1176		-	577
1177		-	accordance with Subsection 36-12-15[(4)(b)(ii).] (6)(b).
1178		-	578
1179		-	(b) Subject to legislative appropriations, the state board may contract with an external
1180		-	579
1181		-	auditor to perform the audit described in this Subsection (15).
1182		-	580
1183		-	(16)(a) The center shall report to the Education Interim Committee no later than the
1184		-	581
1185		-	2024 October meeting the following:
1186		-	582
1187		-	(i) the methodology and process the center develops to achieve the requirements of
1188		-	583
1189		-	Subsection (7);
1190		-	584
1191		-	(ii) relevant data and updates resulting from the collaborations described in
1192		-	585
1193		-	Subsection (8);
1194		-	586
1195		-	(iii) any recommendations for future legislation; and
1196		-	587
1197		-	(iv) data regarding salary supplement programs, including:
1198		-	588
1199		-	(A) different approaches used to reward teacher performance, including different
1200		-	589
1201		-	evaluation methods;
1202		-	590
1203		-	(B) research outlining the effectiveness and impact of different salary supplement
1204		-	591
1205		-	amounts on teacher retention; and
1206		-	592
1207		-	(C) other considerations for impactful salary supplement programs in relation to
1208		-	593
1209		-	teacher retention.
1210		-	594
1211		-	(b) Beginning November 1, 2026, the center shall provide an annual report to the
1212		-	595
1213		-	Education Interim Committee regarding:
1214		-	596
1215		-	(i) the statewide metrics used in accordance with Subsection (7);
1216		-	597
1217		-	(ii) de-identified and aggregated data showing the number of:
1218		-	598
1219		-	(A) salary supplements per school, including total number of eligible teachers in
1220		-	599
1221		-	each school;
1222		-	600
1223		-	(B) eligible teachers in high poverty schools;
1224		-	601
1225		-	(C) eligible teachers in each tier performance level;
1226		-	602
1227		-	(D) eligible teachers in subject areas that do not have standardized assessments;
1228		-	603
1229		-	and
1230		-	604
1231		-	(E) salary supplement denials per school, including the reasons for a denial;
1232		-	605
1233		-	(iii) proportion of eligible teachers in:
1234		-	606
1235		-	(A) school districts; and
1236		-	- 18 - 02-14 10:30 3rd Sub. (Cherry) H.B. 215
1237		-	607
1238		-	(B) charter schools; and
1239		-	608
1240		-	(iv) teacher retention data for a school where an eligible teacher is employed.
1241		-	609
1242		-	Section 5. Section 59-1-403 is amended to read:
1243		-	610
1244		-	59-1-403 . Confidentiality -- Exceptions -- Penalty -- Application to property tax.
1245		-	611
1246		-	(1) As used in this section:
1247		-	612
	1273	+	625
1248	1274		(a) "Distributed tax, fee, or charge" means a tax, fee, or charge:
1249		-	~~613~~
	1275	+	626
1250	1276		(i) the commission administers under:
1251		-	~~614~~
	1277	+	627
1252	1278		(A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax
1253		-	~~615~~
	1279	+	628
1254	1280		Act;
1255		-	~~616~~
	1281	+	629
1256	1282		(B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
1257		-	~~617~~
	1283	+	630
1258	1284		(C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
1259		-	~~618~~
	1285	+	631
1260	1286		(D) Section 19-6-805;
1261		-	~~619~~
	1287	+	632
1262	1288		(E) Section 63H-1-205; or
1263		-	~~620~~
	1289	+	633
1264	1290		(F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service
1265		-	~~621~~
	1291	+	634
1266	1292		Charges; and
1267		-	~~622~~
	1293	+	635
1268	1294		(ii) with respect to which the commission distributes the revenue collected from the
1269		-	~~623~~
	1295	+	636
1270	1296		tax, fee, or charge to a qualifying jurisdiction.
1271		-	~~624~~
	1297	+	637
1272	1298		(b) "Qualifying jurisdiction" means:
1273		-	~~625~~
	1299	+	638
1274	1300		(i) a county, city, or town;
1275		-	~~626~~
	1301	+	639
1276	1302		(ii) the military installation development authority created in Section 63H-1-201; or
1277		-	~~627~~
	1303	+	640
1278	1304		(iii) the Utah Inland Port Authority created in Section 11-58-201.
1279		-	628
	1305	+	- 19 - 2nd Sub. (Gray) H.B. 215 02-06 15:04
	1306	+	641
1280	1307		(2)(a) Any of the following may not divulge or make known in any manner any
1281		-	~~629~~
	1308	+	642
1282	1309		information gained by that person from any return filed with the commission:
1283		-	~~630~~
	1310	+	643
1284	1311		(i) a tax commissioner;
1285		-	~~631~~
	1312	+	644
1286	1313		(ii) an agent, clerk, or other officer or employee of the commission; or
1287		-	~~632~~
	1314	+	645
1288	1315		(iii) a representative, agent, clerk, or other officer or employee of any county, city, or
1289		-	~~633~~
	1316	+	646
1290	1317		town.
1291		-	~~634~~
	1318	+	647
1292	1319		(b) An official charged with the custody of a return filed with the commission is not
1293		-	~~635~~
	1320	+	648
1294	1321		required to produce the return or evidence of anything contained in the return in any
1295		-	~~636~~
	1322	+	649
1296	1323		action or proceeding in any court, except:
1297		-	~~637~~
	1324	+	650
1298	1325		(i) in accordance with judicial order;
1299		-	~~638~~
	1326	+	651
1300	1327		(ii) on behalf of the commission in any action or proceeding under:
1301		-	~~639~~
	1328	+	652
1302	1329		(A) this title; or
1303		-	~~640~~
	1330	+	653
1304	1331		(B) other law under which persons are required to file returns with the
1305		-	- 19 - 3rd Sub. (Cherry) H.B. 215 02-14 10:30
1306		-	641
	1332	+	654
1307	1333		commission;
1308		-	~~642~~
	1334	+	655
1309	1335		(iii) on behalf of the commission in any action or proceeding to which the
1310		-	~~643~~
	1336	+	656
1311	1337		commission is a party; or
1312		-	~~644~~
	1338	+	657
1313	1339		(iv) on behalf of any party to any action or proceeding under this title if the report or
1314		-	~~645~~
	1340	+	658
1315	1341		facts shown by the return are directly involved in the action or proceeding.
1316		-	~~646~~
	1342	+	659
1317	1343		(c) Notwithstanding Subsection (2)(b), a court may require the production of, and may
1318		-	~~647~~
	1344	+	660
1319	1345		admit in evidence, any portion of a return or of the facts shown by the return, as are
1320		-	~~648~~
	1346	+	661
1321	1347		specifically pertinent to the action or proceeding.
1322		-	~~649~~
	1348	+	662
1323	1349		(d) Notwithstanding any other provision of state law, a person described in Subsection
1324		-	~~650~~
	1350	+	663
1325	1351		(2)(a) may not divulge or make known in any manner any information gained by that
1326		-	~~651~~
	1352	+	664
1327	1353		person from any return filed with the commission to the extent that the disclosure is
1328		-	~~652~~
	1354	+	665
1329	1355		prohibited under federal law.
1330		-	~~653~~
	1356	+	666
1331	1357		(3) This section does not prohibit:
1332		-	~~654~~
	1358	+	667
1333	1359		(a) a person or that person's duly authorized representative from receiving a copy of any
1334		-	~~655~~
	1360	+	668
1335	1361		return or report filed in connection with that person's own tax;
1336		-	~~656~~
	1362	+	669
1337	1363		(b) the publication of statistics as long as the statistics are classified to prevent the
1338		-	~~657~~
	1364	+	670
1339	1365		identification of particular reports or returns; and
1340		-	~~658~~
	1366	+	671
1341	1367		(c) the inspection by the attorney general or other legal representative of the state of the
1342		-	~~659~~
	1368	+	672
1343	1369		report or return of any taxpayer:
1344		-	~~660~~
	1370	+	673
1345	1371		(i) who brings action to set aside or review a tax based on the report or return;
1346		-	~~661~~
	1372	+	674
1347	1373		(ii) against whom an action or proceeding is contemplated or has been instituted
1348		-	662
	1374	+	- 20 - 02-06 15:04 2nd Sub. (Gray) H.B. 215
	1375	+	675
1349	1376		under this title; or
1350		-	~~663~~
	1377	+	676
1351	1378		(iii) against whom the state has an unsatisfied money judgment.
1352		-	~~664~~
	1379	+	677
1353	1380		(4)(a) Notwithstanding Subsection (2) and for purposes of administration, the
1354		-	~~665~~
	1381	+	678
1355	1382		commission may by rule, made in accordance with Title 63G, Chapter 3, Utah
1356		-	~~666~~
	1383	+	679
1357	1384		Administrative Rulemaking Act, provide for a reciprocal exchange of information
1358		-	~~667~~
	1385	+	680
1359	1386		with:
1360		-	~~668~~
	1387	+	681
1361	1388		(i) the United States Internal Revenue Service; or
1362		-	~~669~~
	1389	+	682
1363	1390		(ii) the revenue service of any other state.
1364		-	~~670~~
	1391	+	683
1365	1392		(b) Notwithstanding Subsection (2) and for all taxes except individual income tax and
1366		-	~~671~~
	1393	+	684
1367	1394		corporate franchise tax, the commission may by rule, made in accordance with Title
1368		-	~~672~~
	1395	+	685
1369	1396		63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered
1370		-	~~673~~
	1397	+	686
1371	1398		from returns and other written statements with the federal government, any other
1372		-	~~674~~
	1399	+	687
1373	1400		state, any of the political subdivisions of another state, or any political subdivision of
1374		-	- 20 - 02-14 10:30 3rd Sub. (Cherry) H.B. 215
1375		-	675
	1401	+	688
1376	1402		this state, except as limited by Sections 59-12-209 and 59-12-210, if the political
1377		-	~~676~~
	1403	+	689
1378	1404		subdivision, other state, or the federal government grant substantially similar
1379		-	~~677~~
	1405	+	690
1380	1406		privileges to this state.
1381		-	~~678~~
	1407	+	691
1382	1408		(c) Notwithstanding Subsection (2) and for all taxes except individual income tax and
1383		-	~~679~~
	1409	+	692
1384	1410		corporate franchise tax, the commission may by rule, in accordance with Title 63G,
1385		-	~~680~~
	1411	+	693
1386	1412		Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of
1387		-	~~681~~
	1413	+	694
1388	1414		information concerning the identity and other information of taxpayers who have
1389		-	~~682~~
	1415	+	695
1390	1416		failed to file tax returns or to pay any tax due.
1391		-	~~683~~
	1417	+	696
1392	1418		(d) Notwithstanding Subsection (2), the commission shall provide to the director of the
1393		-	~~684~~
	1419	+	697
1394	1420		Division of Environmental Response and Remediation, as defined in Section
1395		-	~~685~~
	1421	+	698
1396	1422		19-6-402, as requested by the director of the Division of Environmental Response
1397		-	~~686~~
	1423	+	699
1398	1424		and Remediation, any records, returns, or other information filed with the
1399		-	~~687~~
	1425	+	700
1400	1426		commission under Chapter 13, Motor and Special Fuel Tax Act, or Section
1401		-	~~688~~
	1427	+	701
1402	1428		19-6-410.5 regarding the environmental assurance program participation fee.
1403		-	~~689~~
	1429	+	702
1404	1430		(e) Notwithstanding Subsection (2), at the request of any person the commission shall
1405		-	~~690~~
	1431	+	703
1406	1432		provide that person sales and purchase volume data reported to the commission on a
1407		-	~~691~~
	1433	+	704
1408	1434		report, return, or other information filed with the commission under:
1409		-	~~692~~
	1435	+	705
1410	1436		(i) Chapter 13, Part 2, Motor Fuel; or
1411		-	~~693~~
	1437	+	706
1412	1438		(ii) Chapter 13, Part 4, Aviation Fuel.
1413		-	~~694~~
	1439	+	707
1414	1440		(f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer,
1415		-	~~695~~
	1441	+	708
1416	1442		as defined in Section 59-22-202, the commission shall report to the manufacturer:
1417		-	696
	1443	+	- 21 - 2nd Sub. (Gray) H.B. 215 02-06 15:04
	1444	+	709
1418	1445		(i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
1419		-	~~697~~
	1446	+	710
1420	1447		manufacturer and reported to the commission for the previous calendar year under
1421		-	~~698~~
	1448	+	711
1422	1449		Section 59-14-407; and
1423		-	~~699~~
	1450	+	712
1424	1451		(ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
1425		-	~~700~~
	1452	+	713
1426	1453		manufacturer for which a tax refund was granted during the previous calendar
1427		-	~~701~~
	1454	+	714
1428	1455		year under Section 59-14-401 and reported to the commission under Subsection
1429		-	~~702~~
	1456	+	715
1430	1457		59-14-401(1)(a)(v).
1431		-	~~703~~
	1458	+	716
1432	1459		(g) Notwithstanding Subsection (2), the commission shall notify manufacturers,
1433		-	~~704~~
	1460	+	717
1434	1461		distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is
1435		-	~~705~~
	1462	+	718
1436	1463		prohibited from selling cigarettes to consumers within the state under Subsection
1437		-	~~706~~
	1464	+	719
1438	1465		59-14-210(2).
1439		-	~~707~~
	1466	+	720
1440	1467		(h) Notwithstanding Subsection (2), the commission may:
1441		-	~~708~~
	1468	+	721
1442	1469		(i) provide to the Division of Consumer Protection within the Department of
1443		-	- 21 - 3rd Sub. (Cherry) H.B. 215 02-14 10:30
1444		-	709
	1470	+	722
1445	1471		Commerce and the attorney general data:
1446		-	~~710~~
	1472	+	723
1447	1473		(A) reported to the commission under Section 59-14-212; or
1448		-	~~711~~
	1474	+	724
1449	1475		(B) related to a violation under Section 59-14-211; and
1450		-	~~712~~
	1476	+	725
1451	1477		(ii) upon request, provide to any person data reported to the commission under
1452		-	~~713~~
	1478	+	726
1453	1479		Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
1454		-	~~714~~
	1480	+	727
1455	1481		(i) Notwithstanding Subsection (2), the commission shall, at the request of a committee
1456		-	~~715~~
	1482	+	728
1457	1483		of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's
1458		-	~~716~~
	1484	+	729
1459	1485		Office of Planning and Budget, provide to the committee or office the total amount of
1460		-	~~717~~
	1486	+	730
1461	1487		revenues collected by the commission under Chapter 24, Radioactive Waste Facility
1462		-	~~718~~
	1488	+	731
1463	1489		Tax Act, for the time period specified by the committee or office.
1464		-	~~719~~
	1490	+	732
1465	1491		(j) Notwithstanding Subsection (2), the commission shall make the directory required by
1466		-	~~720~~
	1492	+	733
1467	1493		Section 59-14-603 available for public inspection.
1468		-	~~721~~
	1494	+	734
1469	1495		(k) Notwithstanding Subsection (2), the commission may share information with federal,
1470		-	~~722~~
	1496	+	735
1471	1497		state, or local agencies as provided in Subsection 59-14-606(3).
1472		-	~~723~~
	1498	+	736
1473	1499		(l)(i) Notwithstanding Subsection (2), the commission shall provide the Office of
1474		-	~~724~~
	1500	+	737
1475	1501		Recovery Services within the Department of Health and Human Services any
1476		-	~~725~~
	1502	+	738
1477	1503		relevant information obtained from a return filed under Chapter 10, Individual
1478		-	~~726~~
	1504	+	739
1479	1505		Income Tax Act, regarding a taxpayer who has become obligated to the Office of
1480		-	~~727~~
	1506	+	740
1481	1507		Recovery Services.
1482		-	~~728~~
	1508	+	741
1483	1509		(ii) The information described in Subsection (4)(l)(i) may be provided by the Office
1484		-	~~729~~
	1510	+	742
1485	1511		of Recovery Services to any other state's child support collection agency involved
1486		-	730
	1512	+	- 22 - 02-06 15:04 2nd Sub. (Gray) H.B. 215
	1513	+	743
1487	1514		in enforcing that support obligation.
1488		-	~~731~~
	1515	+	744
1489	1516		(m)(i) Notwithstanding Subsection (2), upon request from the state court
1490		-	~~732~~
	1517	+	745
1491	1518		administrator, the commission shall provide to the state court administrator, the
1492		-	~~733~~
	1519	+	746
1493	1520		name, address, telephone number, county of residence, and social security number
1494		-	~~734~~
	1521	+	747
1495	1522		on resident returns filed under Chapter 10, Individual Income Tax Act.
1496		-	~~735~~
	1523	+	748
1497	1524		(ii) The state court administrator may use the information described in Subsection
1498		-	~~736~~
	1525	+	749
1499	1526		(4)(m)(i) only as a source list for the master jury list described in Section
1500		-	~~737~~
	1527	+	750
1501	1528		78B-1-106.
1502		-	~~738~~
	1529	+	751
1503	1530		(n)(i) As used in this Subsection (4)(n):
1504		-	~~739~~
	1531	+	752
1505	1532		(A) "GOEO" means the Governor's Office of Economic Opportunity created in
1506		-	~~740~~
	1533	+	753
1507	1534		Section 63N-1a-301.
1508		-	~~741~~
	1535	+	754
1509	1536		(B) "Income tax information" means information gained by the commission that is
1510		-	~~742~~
	1537	+	755
1511	1538		required to be attached to or included in a return filed with the commission
1512		-	- 22 - 02-14 10:30 3rd Sub. (Cherry) H.B. 215
1513		-	743
	1539	+	756
1514	1540		under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10,
1515		-	~~744~~
	1541	+	757
1516	1542		Individual Income Tax Act.
1517		-	~~745~~
	1543	+	758
1518	1544		(C) "Other tax information" means information gained by the commission that is
1519		-	~~746~~
	1545	+	759
1520	1546		required to be attached to or included in a return filed with the commission
1521		-	~~747~~
	1547	+	760
1522	1548		except for a return filed under Chapter 7, Corporate Franchise and Income
1523		-	~~748~~
	1549	+	761
1524	1550		Taxes, or Chapter 10, Individual Income Tax Act.
1525		-	~~749~~
	1551	+	762
1526	1552		(D) "Tax information" means income tax information or other tax information.
1527		-	~~750~~
	1553	+	763
1528	1554		(ii)(A) Notwithstanding Subsection (2) and except as provided in Subsection
1529		-	~~751~~
	1555	+	764
1530	1556		(4)(n)(ii)(B) or (C), the commission shall at the request of GOEO provide to
1531		-	~~752~~
	1557	+	765
1532	1558		GOEO all income tax information.
1533		-	~~753~~
	1559	+	766
1534	1560		(B) For purposes of a request for income tax information made under Subsection
1535		-	~~754~~
	1561	+	767
1536	1562		(4)(n)(ii)(A), GOEO may not request and the commission may not provide to
1537		-	~~755~~
	1563	+	768
1538	1564		GOEO a person's address, name, social security number, or taxpayer
1539		-	~~756~~
	1565	+	769
1540	1566		identification number.
1541		-	~~757~~
	1567	+	770
1542	1568		(C) In providing income tax information to GOEO, the commission shall in all
1543		-	~~758~~
	1569	+	771
1544	1570		instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B).
1545		-	~~759~~
	1571	+	772
1546	1572		(iii)(A) Notwithstanding Subsection (2) and except as provided in Subsection
1547		-	~~760~~
	1573	+	773
1548	1574		(4)(n)(iii)(B), the commission shall at the request of GOEO provide to GOEO
1549		-	~~761~~
	1575	+	774
1550	1576		other tax information.
1551		-	~~762~~
	1577	+	775
1552	1578		(B) Before providing other tax information to GOEO, the commission shall redact
1553		-	~~763~~
	1579	+	776
1554	1580		or remove any name, address, social security number, or taxpayer identification
1555		-	764
	1581	+	- 23 - 2nd Sub. (Gray) H.B. 215 02-06 15:04
	1582	+	777
1556	1583		number.
1557		-	~~765~~
	1584	+	778
1558	1585		(iv) GOEO may provide tax information received from the commission in accordance
1559		-	~~766~~
	1586	+	779
1560	1587		with this Subsection (4)(n) only:
1561		-	~~767~~
	1588	+	780
1562	1589		(A) as a fiscal estimate, fiscal note information, or statistical information; and
1563		-	~~768~~
	1590	+	781
1564	1591		(B) if the tax information is classified to prevent the identification of a particular
1565		-	~~769~~
	1592	+	782
1566	1593		return.
1567		-	~~770~~
	1594	+	783
1568	1595		(v)(A) A person may not request tax information from GOEO under Title 63G,
1569		-	~~771~~
	1596	+	784
1570	1597		Chapter 2, Government Records Access and Management Act, or this section,
1571		-	~~772~~
	1598	+	785
1572	1599		if GOEO received the tax information from the commission in accordance with
1573		-	~~773~~
	1600	+	786
1574	1601		this Subsection (4)(n).
1575		-	~~774~~
	1602	+	787
1576	1603		(B) GOEO may not provide to a person that requests tax information in
1577		-	~~775~~
	1604	+	788
1578	1605		accordance with Subsection (4)(n)(v)(A) any tax information other than the tax
1579		-	~~776~~
	1606	+	789
1580	1607		information GOEO provides in accordance with Subsection (4)(n)(iv).
1581		-	- 23 - 3rd Sub. (Cherry) H.B. 215 02-14 10:30
1582		-	777
	1608	+	790
1583	1609		(o) Notwithstanding Subsection (2), the commission may provide to the governing board
1584		-	~~778~~
	1610	+	791
1585	1611		of the agreement or a taxing official of another state, the District of Columbia, the
1586		-	~~779~~
	1612	+	792
1587	1613		United States, or a territory of the United States:
1588		-	~~780~~
	1614	+	793
1589	1615		(i) the following relating to an agreement sales and use tax:
1590		-	~~781~~
	1616	+	794
1591	1617		(A) information contained in a return filed with the commission;
1592		-	~~782~~
	1618	+	795
1593	1619		(B) information contained in a report filed with the commission;
1594		-	~~783~~
	1620	+	796
1595	1621		(C) a schedule related to Subsection (4)(o)(i)(A) or (B); or
1596		-	~~784~~
	1622	+	797
1597	1623		(D) a document filed with the commission; or
1598		-	~~785~~
	1624	+	798
1599	1625		(ii) a report of an audit or investigation made with respect to an agreement sales and
1600		-	~~786~~
	1626	+	799
1601	1627		use tax.
1602		-	~~787~~
	1628	+	800
1603	1629		(p) Notwithstanding Subsection (2), the commission may provide information
1604		-	~~788~~
	1630	+	801
1605	1631		concerning a taxpayer's state income tax return or state income tax withholding
1606		-	~~789~~
	1632	+	802
1607	1633		information to the Driver License Division if the Driver License Division:
1608		-	~~790~~
	1634	+	803
1609	1635		(i) requests the information; and
1610		-	~~791~~
	1636	+	804
1611	1637		(ii) provides the commission with a signed release form from the taxpayer allowing
1612		-	~~792~~
	1638	+	805
1613	1639		the Driver License Division access to the information.
1614		-	~~793~~
	1640	+	806
1615	1641		(q) Notwithstanding Subsection (2), the commission shall provide to the Utah
1616		-	~~794~~
	1642	+	807
1617	1643		Communications Authority, or a division of the Utah Communications Authority, the
1618		-	~~795~~
	1644	+	808
1619	1645		information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
1620		-	~~796~~
	1646	+	809
1621	1647		63H-7a-502.
1622		-	~~797~~
	1648	+	810
1623	1649		(r) Notwithstanding Subsection (2), the commission shall provide to the Utah
1624		-	798
	1650	+	- 24 - 02-06 15:04 2nd Sub. (Gray) H.B. 215
	1651	+	811
1625	1652		Educational Savings Plan information related to a resident or nonresident individual's
1626		-	~~799~~
	1653	+	812
1627	1654		contribution to a Utah Educational Savings Plan account as designated on the
1628		-	~~800~~
	1655	+	813
1629	1656		resident or nonresident's individual income tax return as provided under Section
1630		-	~~801~~
	1657	+	814
1631	1658		59-10-1313.
1632		-	~~802~~
	1659	+	815
1633	1660		(s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under
1634		-	~~803~~
	1661	+	816
1635	1662		Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility
1636		-	~~804~~
	1663	+	817
1637	1664		worker with the Department of Health and Human Services or its designee with the
1638		-	~~805~~
	1665	+	818
1639	1666		adjusted gross income of an individual if:
1640		-	~~806~~
	1667	+	819
1641	1668		(i) an eligibility worker with the Department of Health and Human Services or its
1642		-	~~807~~
	1669	+	820
1643	1670		designee requests the information from the commission; and
1644		-	~~808~~
	1671	+	821
1645	1672		(ii) the eligibility worker has complied with the identity verification and consent
1646		-	~~809~~
	1673	+	822
1647	1674		provisions of Sections 26B-3-106 and 26B-3-903.
1648		-	~~810~~
	1675	+	823
1649	1676		(t) Notwithstanding Subsection (2), the commission may provide to a county, as
1650		-	- 24 - 02-14 10:30 3rd Sub. (Cherry) H.B. 215
1651		-	811
	1677	+	824
1652	1678		determined by the commission, information declared on an individual income tax
1653		-	~~812~~
	1679	+	825
1654	1680		return in accordance with Section 59-10-103.1 that relates to eligibility to claim a
1655		-	~~813~~
	1681	+	826
1656	1682		residential exemption authorized under Section 59-2-103.
1657		-	~~814~~
	1683	+	827
1658	1684		(u) Notwithstanding Subsection (2), the commission shall provide a report regarding any
1659		-	~~815~~
	1685	+	828
1660	1686		access line provider that is over 90 days delinquent in payment to the commission of
1661		-	~~816~~
	1687	+	829
1662	1688		amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid
1663		-	~~817~~
	1689	+	830
1664	1690		Wireless Telecommunications Service Charges, to the board of the Utah
1665		-	~~818~~
	1691	+	831
1666	1692		Communications Authority created in Section 63H-7a-201.
1667		-	~~819~~
	1693	+	832
1668	1694		(v) Notwithstanding Subsection (2), the commission shall provide the Department of
1669		-	~~820~~
	1695	+	833
1670	1696		Environmental Quality a report on the amount of tax paid by a radioactive waste
1671		-	~~821~~
	1697	+	834
1672	1698		facility for the previous calendar year under Section 59-24-103.5.
1673		-	~~822~~
	1699	+	835
1674	1700		(w) Notwithstanding Subsection (2), the commission may, upon request, provide to the
1675		-	~~823~~
	1701	+	836
1676	1702		Department of Workforce Services any information received under Chapter 10, Part
1677		-	~~824~~
	1703	+	837
1678	1704		4, Withholding of Tax, that is relevant to the duties of the Department of Workforce
1679		-	~~825~~
	1705	+	838
1680	1706		Services.
1681		-	~~826~~
	1707	+	839
1682	1708		(x) Notwithstanding Subsection (2), the commission may provide the Public Service
1683		-	~~827~~
	1709	+	840
1684	1710		Commission or the Division of Public Utilities information related to a seller that
1685		-	~~828~~
	1711	+	841
1686	1712		collects and remits to the commission a charge described in Subsection 69-2-405(2),
1687		-	~~829~~
	1713	+	842
1688	1714		including the seller's identity and the number of charges described in Subsection
1689		-	~~830~~
	1715	+	843
1690	1716		69-2-405(2) that the seller collects.
1691		-	~~831~~
	1717	+	844
1692	1718		(y)(i) Notwithstanding Subsection (2), the commission shall provide to each
1693		-	832
	1719	+	- 25 - 2nd Sub. (Gray) H.B. 215 02-06 15:04
	1720	+	845
1694	1721		qualifying jurisdiction the collection data necessary to verify the revenue collected
1695		-	~~833~~
	1722	+	846
1696	1723		by the commission for a distributed tax, fee, or charge collected within the
1697		-	~~834~~
	1724	+	847
1698	1725		qualifying jurisdiction.
1699		-	~~835~~
	1726	+	848
1700	1727		(ii) In addition to the information provided under Subsection (4)(y)(i), the
1701		-	~~836~~
	1728	+	849
1702	1729		commission shall provide a qualifying jurisdiction with copies of returns and other
1703		-	~~837~~
	1730	+	850
1704	1731		information relating to a distributed tax, fee, or charge collected within the
1705		-	~~838~~
	1732	+	851
1706	1733		qualifying jurisdiction.
1707		-	~~839~~
	1734	+	852
1708	1735		(iii)(A) To obtain the information described in Subsection (4)(y)(ii), the chief
1709		-	~~840~~
	1736	+	853
1710	1737		executive officer or the chief executive officer's designee of the qualifying
1711		-	~~841~~
	1738	+	854
1712	1739		jurisdiction shall submit a written request to the commission that states the
1713		-	~~842~~
	1740	+	855
1714	1741		specific information sought and how the qualifying jurisdiction intends to use
1715		-	~~843~~
	1742	+	856
1716	1743		the information.
1717		-	~~844~~
	1744	+	857
1718	1745		(B) The information described in Subsection (4)(y)(ii) is available only in official
1719		-	- 25 - 3rd Sub. (Cherry) H.B. 215 02-14 10:30
1720		-	845
	1746	+	858
1721	1747		matters of the qualifying jurisdiction.
1722		-	~~846~~
	1748	+	859
1723	1749		(iv) Information that a qualifying jurisdiction receives in response to a request under
1724		-	~~847~~
	1750	+	860
1725	1751		this subsection is:
1726		-	~~848~~
	1752	+	861
1727	1753		(A) classified as a private record under Title 63G, Chapter 2, Government Records
1728		-	~~849~~
	1754	+	862
1729	1755		Access and Management Act; and
1730		-	~~850~~
	1756	+	863
1731	1757		(B) subject to the confidentiality requirements of this section.
1732		-	~~851~~
	1758	+	864
1733	1759		(z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic
1734		-	~~852~~
	1760	+	865
1735	1761		Beverage Services Commission, upon request, with taxpayer status information
1736		-	~~853~~
	1762	+	866
1737	1763		related to state tax obligations necessary to comply with the requirements described
1738		-	~~854~~
	1764	+	867
1739	1765		in Section 32B-1-203.
1740		-	~~855~~
	1766	+	868
1741	1767		(aa) Notwithstanding Subsection (2), the commission shall inform the Department of
1742		-	~~856~~
	1768	+	869
1743	1769		Workforce Services, as soon as practicable, whether an individual claimed and is
1744		-	~~857~~
	1770	+	870
1745	1771		entitled to claim a federal earned income tax credit for the year requested by the
1746		-	~~858~~
	1772	+	871
1747	1773		Department of Workforce Services if:
1748		-	~~859~~
	1774	+	872
1749	1775		(i) the Department of Workforce Services requests this information; and
1750		-	~~860~~
	1776	+	873
1751	1777		(ii) the commission has received the information release described in Section
1752		-	~~861~~
	1778	+	874
1753	1779		35A-9-604.
1754		-	~~862~~
	1780	+	875
1755	1781		(bb)(i) As used in this Subsection (4)(bb), "unclaimed property administrator" means
1756		-	~~863~~
	1782	+	876
1757	1783		the administrator or the administrator's agent, as those terms are defined in Section
1758		-	~~864~~
	1784	+	877
1759	1785		67-4a-102.
1760		-	~~865~~
	1786	+	878
1761	1787		(ii)(A) Notwithstanding Subsection (2), upon request from the unclaimed property
1762		-	866
	1788	+	- 26 - 02-06 15:04 2nd Sub. (Gray) H.B. 215
	1789	+	879
1763	1790		administrator and to the extent allowed under federal law, the commission shall
1764		-	~~867~~
	1791	+	880
1765	1792		provide the unclaimed property administrator the name, address, telephone
1766		-	~~868~~
	1793	+	881
1767	1794		number, county of residence, and social security number or federal employer
1768		-	~~869~~
	1795	+	882
1769	1796		identification number on any return filed under Chapter 7, Corporate Franchise
1770		-	~~870~~
	1797	+	883
1771	1798		and Income Taxes, or Chapter 10, Individual Income Tax Act.
1772		-	~~871~~
	1799	+	884
1773	1800		(B) The unclaimed property administrator may use the information described in
1774		-	~~872~~
	1801	+	885
1775	1802		Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property
1776		-	~~873~~
	1803	+	886
1777	1804		to the property's owner in accordance with Title 67, Chapter 4a, Revised
1778		-	~~874~~
	1805	+	887
1779	1806		Uniform Unclaimed Property Act.
1780		-	~~875~~
	1807	+	888
1781	1808		(iii) The unclaimed property administrator is subject to the confidentiality provisions
1782		-	~~876~~
	1809	+	889
1783	1810		of this section with respect to any information the unclaimed property
1784		-	~~877~~
	1811	+	890
1785	1812		administrator receives under this Subsection (4)(bb).
1786		-	~~878~~
	1813	+	891
1787	1814		(cc) Notwithstanding Subsection (2), the commission may, upon request, disclose a
1788		-	- 26 - 02-14 10:30 3rd Sub. (Cherry) H.B. 215
1789		-	879
	1815	+	892
1790	1816		taxpayer's state individual income tax information to a program manager of the Utah
1791		-	~~880~~
	1817	+	893
1792	1818		Fits All Scholarship Program under Section 53F-6-402 if:
1793		-	~~881~~
	1819	+	894
1794	1820		(i) the taxpayer consents in writing to the disclosure;
1795		-	~~882~~
	1821	+	895
1796	1822		(ii) the taxpayer's written consent includes the taxpayer's name, social security
1797		-	~~883~~
	1823	+	896
1798	1824		number, and any other information the commission requests that is necessary to
1799		-	~~884~~
	1825	+	897
1800	1826		verify the identity of the taxpayer; and
1801		-	~~885~~
	1827	+	898
1802	1828		(iii) the program manager provides the taxpayer's written consent to the commission.
1803		-	~~886~~
	1829	+	899
1804	1830		(dd) Notwithstanding Subsection (2), the commission may provide to the Division of
1805		-	~~887~~
	1831	+	900
1806	1832		Finance within the Department of Government Operations any information necessary
1807		-	~~888~~
	1833	+	901
1808	1834		to facilitate a payment from the commission to a taxpayer, including:
1809		-	~~889~~
	1835	+	902
1810	1836		(i) the name of the taxpayer entitled to the payment or any other person legally
1811		-	~~890~~
	1837	+	903
1812	1838		authorized to receive the payment;
1813		-	~~891~~
	1839	+	904
1814	1840		(ii) the taxpayer identification number of the taxpayer entitled to the payment;
1815		-	~~892~~
	1841	+	905
1816	1842		(iii) the payment identification number and amount of the payment;
1817		-	~~893~~
	1843	+	906
1818	1844		(iv) the tax year to which the payment applies and date on which the payment is due;
1819		-	~~894~~
	1845	+	907
1820	1846		(v) a mailing address to which the payment may be directed; and
1821		-	~~895~~
	1847	+	908
1822	1848		(vi) information regarding an account at a depository institution to which the
1823		-	~~896~~
	1849	+	909
1824	1850		payment may be directed, including the name of the depository institution, the
1825		-	~~897~~
	1851	+	910
1826	1852		type of account, the account number, and the routing number for the account.
1827		-	~~898~~
	1853	+	911
1828	1854		(ee) Notwithstanding Subsection (2), the commission shall provide the total amount of
1829		-	~~899~~
	1855	+	912
1830	1856		revenues collected by the commission under Subsection 59-5-202(5):
1831		-	900
	1857	+	- 27 - 2nd Sub. (Gray) H.B. 215 02-06 15:04
	1858	+	913
1832	1859		(i) at the request of a committee of the Legislature, the Office of the Legislative
1833		-	~~901~~
	1860	+	914
1834	1861		Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee
1835		-	~~902~~
	1862	+	915
1836	1863		or office for the time period specified by the committee or office; and
1837		-	~~903~~
	1864	+	916
1838	1865		(ii) to the Division of Finance for purposes of the Division of Finance administering
1839		-	~~904~~
	1866	+	917
1840	1867		Subsection 59-5-202(5).
1841		-	~~905~~
	1868	+	918
1842	1869		(ff) Notwithstanding Subsection (2), the commission may provide the Department of
1843		-	~~906~~
	1870	+	919
1844	1871		Agriculture and Food with information from a return filed in accordance with
1845		-	~~907~~
	1872	+	920
1846	1873		Chapter 31, Cannabinoid Licensing and Tax Act.
1847		-	~~908~~
	1874	+	921
1848	1875		(5)(a) Each report and return shall be preserved for at least three years.
1849		-	~~909~~
	1876	+	922
1850	1877		(b) After the three-year period provided in Subsection (5)(a) the commission may
1851		-	~~910~~
	1878	+	923
1852	1879		destroy a report or return.
1853		-	~~911~~
	1880	+	924
1854	1881		(6)(a) Any individual who violates this section is guilty of a class A misdemeanor.
1855		-	~~912~~
	1882	+	925
1856	1883		(b) If the individual described in Subsection (6)(a) is an officer or employee of the state,
1857		-	- 27 - 3rd Sub. (Cherry) H.B. 215 02-14 10:30
1858		-	913
	1884	+	926
1859	1885		the individual shall be dismissed from office and be disqualified from holding public
1860		-	~~914~~
	1886	+	927
1861	1887		office in this state for a period of five years thereafter.
1862		-	~~915~~
	1888	+	928
1863	1889		(c) Notwithstanding Subsection (6)(a) or (b), GOEO, when requesting information in
1864		-	~~916~~
	1890	+	929
1865	1891		accordance with Subsection (4)(n)(iii), or an individual who requests information in
1866		-	~~917~~
	1892	+	930
1867	1893		accordance with Subsection (4)(n)(v):
1868		-	~~918~~
	1894	+	931
1869	1895		(i) is not guilty of a class A misdemeanor; and
1870		-	~~919~~
	1896	+	932
1871	1897		(ii) is not subject to:
1872		-	~~920~~
	1898	+	933
1873	1899		(A) dismissal from office in accordance with Subsection (6)(b); or
1874		-	~~921~~
	1900	+	934
1875	1901		(B) disqualification from holding public office in accordance with Subsection
1876		-	~~922~~
	1902	+	935
1877	1903		(6)(b).
1878		-	~~923~~
	1904	+	936
1879	1905		(d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the
1880		-	~~924~~
	1906	+	937
1881	1907		Office of the Legislative Auditor General in accordance with Title 36, Chapter 12,
1882		-	~~925~~
	1908	+	938
1883	1909		Legislative Organization, an individual described in Subsection (2):
1884		-	~~926~~
	1910	+	939
1885	1911		(i) is not guilty of a class A misdemeanor; and
1886		-	~~927~~
	1912	+	940
1887	1913		(ii) is not subject to:
1888		-	~~928~~
	1914	+	941
1889	1915		(A) dismissal from office in accordance with Subsection (6)(b); or
1890		-	~~929~~
	1916	+	942
1891	1917		(B) disqualification from holding public office in accordance with Subsection
1892		-	~~930~~
	1918	+	943
1893	1919		(6)(b).
1894		-	~~931~~
	1920	+	944
1895	1921		(7) Except as provided in Section 59-1-404, this part does not apply to the property tax.
1896		-	~~932~~
	1922	+	945
1897	1923		Section 6. Effective Date.
1898		-	~~933~~
	1924	+	946
1899	1925		This bill takes effect on May 7, 2025.
1900	1926		- 28 -