Enrolled Copy S.B. 256 1 General Government and Appropriations Amendments 2025 GENERAL SESSION STATE OF UTAH Chief Sponsor: Jen Plumb House Sponsor: Norman K Thurston 2 3 LONG TITLE 4 General Description: 5 This bill amends provisions related to government departments and legislative 6 appropriations. 7 Highlighted Provisions: 8 This bill: 9 ▸ repeals the Rural Health Care Facilities restricted account; 10 ▸ appropriates money to the State Tax Commission (tax commission) for distribution to 11 certain counties and municipalities to improve the delivery of health care in rural areas 12 of the state; 13 ▸ requires the insurance commissioner to update the state's essential health benefits plan 14 with benefits mandated since January 1, 2012; 15 ▸ allows the insurance commissioner to update the plan described above to incorporate 16 federally mandated benefits under the Patient Protection and Affordable Care Act; 17 ▸ repeals the tax commission's reporting requirements related to the tax commission's 18 collection of the beer excise tax; 19 ▸ authorizes the Labor Commission (commission) to use certain restricted account funds to 20 pay the salary and benefits of a compliance officer for the commission's Division of 21 Occupational Safety and Health; 22 ▸ grants the Department of Government Operations (department) the authority to operate 23 the department as an internal service fund agency to provide certain government-related 24 services; 25 ▸ establishes a process for an internal service fund agency to compensate the agency's 26 employees at a rate that is equivalent to state agency employees by submitting a 27 proposed increased rate schedule to the rate committee after the annual legislative S.B. 256 Enrolled Copy 28 session; 29 ▸ requires the rate committee to convene a meeting within 30 days of receiving the rate 30 schedule described above to review and approve or reject the increased rate schedule; 31 ▸ repeals an outdated reference to the former Department of Administrative Services; and 32 ▸ makes technical and conforming changes. 33 Money Appropriated in this Bill: 34 This bill appropriates ($218,900) in restricted fund and account transfers for fiscal year 35 2025, all of which is from the General Fund. 36 This bill appropriates ($218,900) in restricted fund and account transfers for fiscal year 2026, 37 all of which is from the General Fund. 38 Other Special Clauses: 39 None 40 Utah Code Sections Affected: 41 AMENDS: 42 26B-1-308, as last amended by Laws of Utah 2023, Chapter 310 and renumbered and 43 amended by Laws of Utah 2023, Chapter 305 44 31A-45-403, as enacted by Laws of Utah 2018, Chapter 319 45 34A-2-701, as last amended by Laws of Utah 2019, Chapter 194 46 34A-6-301, as last amended by Laws of Utah 2013, Chapter 72 47 34A-6-302, as renumbered and amended by Laws of Utah 1997, Chapter 375 48 59-1-210, as last amended by Laws of Utah 2023, Chapter 329 49 59-15-109, as last amended by Laws of Utah 2024, Chapter 94 50 63A-1-103, as last amended by Laws of Utah 2021, Chapter 344 51 63A-1-109.5, as last amended by Laws of Utah 2016, Chapter 193 52 63A-1-114, as last amended by Laws of Utah 2022, Chapter 169 53 63B-1-304, as last amended by Laws of Utah 2022, Chapter 421 54 63J-1-410, as last amended by Laws of Utah 2014, Chapter 236 55 56 Be it enacted by the Legislature of the state of Utah: 57 Section 1. Section 26B-1-308 is amended to read: 58 26B-1-308 . Rural health care funds -- Source of revenues -- Interest -- 59 Distribution of revenues -- Expenditure of revenues -- Unexpended revenues lapse into 60 the General Fund. 61 (1) As used in this section: - 2 - Enrolled Copy S.B. 256 62 (a) "Emergency medical services" is as defined in Section 53-2d-101. 63 (b) "Federally qualified health center" is as defined in 42 U.S.C. Sec. 1395x. 64 (c) "Fiscal year" means a one-year period beginning on July 1 of each year. 65 (d) "Freestanding urgent care center" is as defined in Section 59-12-801. 66 (e) "Nursing care facility" is as defined in Section 26B-2-201. 67 (f) "Rural city hospital" is as defined in Section 59-12-801. 68 (g) "Rural county health care facility" is as defined in Section 59-12-801. 69 [(h) "Rural county hospital" is as defined in Section 59-12-801.] 70 [(i) "Rural county nursing care facility" is as defined in Section 59-12-801.] 71 [(j)] (h) "Rural emergency medical services" is as defined in Section 59-12-801. 72 (i) "Rural health care funds" means money appropriated by the Legislature to improve 73 the delivery of quality health care in rural areas of the state. 74 [(k)] (j) "Rural health clinic" is as defined in 42 U.S.C. Sec. 1395x. 75 [(2) There is created a restricted account within the General Fund known as the "Rural 76 Health Care Facilities Account."] 77 [(3)(a) The restricted account shall be funded by amounts appropriated by the 78 Legislature.] 79 [(b) Any interest earned on the restricted account shall be deposited into the General 80 Fund.] 81 [(4)] (2) Subject to Subsections [(5)] (3) and [(6)] (4), the State Tax Commission shall for a 82 fiscal year distribute [money deposited into the restricted account] rural health care funds 83 to each: 84 (a) county legislative body of a county that, on January 1, 2007, imposes a tax in 85 accordance with Section 59-12-802 and has not repealed the tax; or 86 (b) city legislative body of a city that, on January 1, 2007, imposes a tax in accordance 87 with Section 59-12-804 and has not repealed the tax. 88 [(5)] (3)(a) Subject to Subsection [(6)] (4), for purposes of the distribution required by 89 Subsection [(4)] (2), the State Tax Commission shall: 90 (i) estimate for each county and city described in Subsection [(4)] (2) the amount by 91 which the revenues collected from the taxes imposed under Sections 59-12-802 92 and 59-12-804 for fiscal year 2005-06 would have been reduced had: 93 (A) the amendments made by Laws of Utah 2007, Chapter 288, Sections 25 and 94 26, to Sections 59-12-802 and 59-12-804 been in effect for fiscal year 2005-06; 95 and - 3 - S.B. 256 Enrolled Copy 96 (B) each county and city described in Subsection [(4)] (2) imposed the tax under 97 Sections 59-12-802 and 59-12-804 for the entire fiscal year 2005-06; 98 (ii)(A) for fiscal years ending before fiscal year 2018, calculate a percentage for 99 each county and city described in Subsection [(4)] (2) by dividing the amount 100 estimated for each county and city in accordance with Subsection [(5)(a)(i)] 101 (3)(a)(i) by $555,000; and 102 (B) beginning in fiscal year 2018, calculate a percentage for each county and city 103 described in Subsection [(4)] (2) by dividing the amount estimated for each 104 county and city in accordance with Subsection [(5)(a)(i)] (3)(a)(i) by 105 $218,809.33; 106 (iii) distribute to each county and city described in Subsection [(4)] (2) an amount 107 equal to the product of: 108 (A) the percentage calculated in accordance with Subsection [(5)(a)(ii)] (3)(a)(ii); 109 and 110 (B) the amount appropriated by the Legislature [to the restricted account] as rural 111 health care funds for the fiscal year. 112 (b) The State Tax Commission shall make the estimations, calculations, and 113 distributions required by Subsection [(5)(a)] (3)(a) on the basis of data collected by 114 the State Tax Commission. 115 [(6)] (4) If a county legislative body repeals a tax imposed under Section 59-12-802 or a city 116 legislative body repeals a tax imposed under Section 59-12-804: 117 (a) the [commission] State Tax Commission shall determine in accordance with 118 Subsection [(5)] (3) the distribution that, but for this Subsection [(6)] (4), the county 119 legislative body or city legislative body would receive; and 120 (b) after making the determination required by Subsection [(6)(a)] (4)(a), the [commission] 121 State Tax Commission shall: 122 (i) if the effective date of the repeal of a tax imposed under Section 59-12-802 or 123 59-12-804 is October 1: 124 (A)(I) distribute to the county legislative body or city legislative body 25% of 125 the distribution determined in accordance with Subsection [(6)(a)] (4)(a); and 126 (II) deposit 75% of the distribution determined in accordance with Subsection [ 127 (6)(a)] (4)(a) into the General Fund; and 128 (B) beginning with the first fiscal year after the effective date of the repeal and for 129 each subsequent fiscal year, deposit the entire amount of the distribution - 4 - Enrolled Copy S.B. 256 130 determined in accordance with Subsection [(6)(a)] (4)(a) into the General Fund; 131 (ii) if the effective date of the repeal of a tax imposed under Section 59-12-802 or 132 59-12-804 is January 1: 133 (A)(I) distribute to the county legislative body or city legislative body 50% of 134 the distribution determined in accordance with Subsection [(6)(a)] (4)(a); and 135 (II) deposit 50% of the distribution determined in accordance with Subsection [ 136 (6)(a)] (4)(a) into the General Fund; and 137 (B) beginning with the first fiscal year after the effective date of the repeal and for 138 each subsequent fiscal year, deposit the entire amount of the distribution 139 determined in accordance with Subsection [(6)(a)] (4)(a) into the General Fund; 140 (iii) if the effective date of the repeal of a tax imposed under Section 59-12-802 or 141 59-12-804 is April 1: 142 (A)(I) distribute to the county legislative body or city legislative body 75% of 143 the distribution determined in accordance with Subsection [(6)(a)] (4)(a); and 144 (II) deposit 25% of the distribution determined in accordance with Subsection [ 145 (6)(a)] (4)(a) into the General Fund; and 146 (B) beginning with the first fiscal year after the effective date of the repeal and for 147 each subsequent fiscal year, deposit the entire amount of the distribution 148 determined in accordance with Subsection [(6)(a)] (4)(a) into the General Fund; 149 or 150 (iv) if the effective date of the repeal of a tax imposed under Section 59-12-802 or 151 59-12-804 is July 1, beginning on that effective date and for each subsequent 152 fiscal year, deposit the entire amount of the distribution determined in accordance 153 with Subsection [(6)(a)] (4)(a) into the General Fund. 154 [(7)] (5)(a) Subject to Subsection [(7)(b)] (5)(b) and Section 59-12-802, a county 155 legislative body shall distribute the money the county legislative body receives in 156 accordance with Subsection [(5)] (3) or [(6)] (4): 157 (i) for a county of the third or fourth class, to fund rural county health care facilities 158 in that county; and 159 (ii) for a county of the fifth or sixth class, to fund: 160 (A) rural emergency medical services in that county; 161 (B) federally qualified health centers in that county; 162 (C) freestanding urgent care centers in that county; 163 (D) rural county health care facilities in that county; - 5 - S.B. 256 Enrolled Copy 164 (E) rural health clinics in that county; or 165 (F) a combination of Subsections [(7)(a)(ii)(A)] (5)(a)(ii)(A) through (E). 166 (b) A county legislative body shall distribute the money the county legislative body 167 receives in accordance with Subsection [(5) or (6)] (3) or (4) to a center, clinic, 168 facility, or service described in Subsection [(7)(a)] (5)(a) as determined by the county 169 legislative body. 170 (c) A center, clinic, facility, or service that receives a distribution in accordance with this 171 Subsection [(7)] (5) shall expend that distribution for the same purposes for which 172 money collected from a tax under Section 59-12-802 may be expended. 173 [(8)] (6)(a) Subject to Subsection [(8)(b)] (6)(b), a city legislative body shall distribute the 174 money the city legislative body receives in accordance with Subsection [(5) or (6)] (3) 175 or (4) to fund rural city hospitals in that city. 176 (b) A city legislative body shall distribute a percentage of the money the city legislative 177 body receives in accordance with Subsection [(5) or (6)] (3) or (4) to each rural city 178 hospital described in Subsection [(8)(a)] (6)(a) equal to the same percentage that the 179 city legislative body distributes to that rural city hospital in accordance with Section 180 59-12-805 for the calendar year ending on the December 31 immediately preceding 181 the first day of the fiscal year for which the city legislative body receives the 182 distribution in accordance with Subsection [(5) or (6)] (3) or (4). 183 (c) A rural city hospital that receives a distribution in accordance with this Subsection [ 184 (8)] (6) shall expend that distribution for the same purposes for which money 185 collected from a tax under Section 59-12-804 may be expended. 186 [(9) Any money remaining in the Rural Health Care Facilities Account at the end of a fiscal 187 year after the State Tax Commission makes the distributions required by this section 188 shall lapse into the General Fund.] 189 Section 2. Section 31A-45-403 is amended to read: 190 31A-45-403 . Essential health benefits. 191 (1) The state designates the state's own essential health benefits benchmark plan and does 192 not accept a federal determination of the essential health benefits benchmark plan under 193 the PPACA. 194 (2) [Subject to Subsections (3) and (4), the] The commissioner shall make rules in 195 accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, that 196 designate the essential health benefits benchmark plan for the state. 197 (3)(a) The commissioner shall update the state's essential health benefits benchmark plan - 6 - Enrolled Copy S.B. 256 198 for plan years beginning on January 1, 2027. 199 (b) The commissioner shall include in the plan described in Subsection (3)(a): 200 (i) any state mandated health insurance benefit that applies to a health benefit plan 201 effective on or after January 1, 2012, through January 1, 2025; and 202 (ii) additional benefits mandated by the PPACA. 203 (4) The commissioner may expand the state's essential health benefits plan if additional 204 benefits are mandated by the PPACA. 205 [(3) Before the commissioner makes rules in accordance with Subsection (2):] 206 [(a) the commissioner shall present a summary of the commissioner's planned rules to 207 the Health Reform Task Force; and] 208 [(b) the Health Reform Task Force shall recommend whether the commissioner makes 209 rules in accordance with the presented summary.] 210 [(4) The essential health benefits plan:] 211 [(a) may not include a state mandate if the inclusion of the state mandate would require 212 the state to contribute to premium subsidies under the PPACA; and] 213 [(b) may add benefits in addition to the benefits included in a benchmark plan adopted in 214 accordance with this section if the additional benefits are mandated under the 215 PPACA.] 216 Section 3. Section 34A-2-701 is amended to read: 217 34A-2-701 . Premium assessment restricted account for safety. 218 (1) There is created in the General Fund a restricted account known as the "Workplace 219 Safety Account." 220 (2)(a) An amount equal to 0.25% of the premium income remitted to the state treasurer 221 pursuant to Subsection 59-9-101(2)(c)(ii) shall be deposited in the Workplace Safety 222 Account in the General Fund for use as provided in this section. 223 (b) Beginning with fiscal year 2008-09, if the balance in the Workplace Safety Account 224 exceeds $500,000 at the close of a fiscal year, the excess shall be transferred to: 225 (i) the Employers' Reinsurance Fund, created under Subsection 34A-2-702(1); or 226 (ii) if the commissioner has made the notification described in Subsection 227 34A-2-702(7), the Uninsured Employers' Fund created in Section 34A-2-704. 228 (3) The Legislature shall appropriate from the restricted account money to one or both of 229 the following: 230 (a) money to the commission for use by the commission to: 231 (i) improve safety consultation services available to Utah employers;[ or] - 7 - S.B. 256 Enrolled Copy 232 (ii) provide for electronic or print media advertising campaigns designed to promote 233 workplace safety; [and] or 234 (iii) pay the salary and benefits of an employee of the commission who is an 235 authorized representative of the Division of Occupational Safety and Health under 236 Chapter 6, Part 3, Enforcement; and 237 (b) subject to Subsection (7), money known as the "Eddie P. Mayne Workplace Safety 238 and Occupational Health Funding Program": 239 (i) to an institution within the state system of higher education, as defined in Section 240 53B-1-102; and 241 (ii) to be expended by an education and research center that is: 242 (A) affiliated with the institution described in Subsection (3)(b)(i); and 243 (B) designated as an education and research center by the National Institute for 244 Occupational Safety and Health. 245 (4) From money appropriated by the Legislature from the restricted account to the 246 commission for use by the commission, the commission may fund other safety programs 247 or initiatives recommended to it by its state workers' compensation advisory council 248 created under Section 34A-2-107. 249 (5)(a) The commission shall annually report to the governor, the Legislature, and its 250 state council regarding: 251 (i) the use of the money appropriated to the commission under Subsection (3) or (4); 252 and 253 (ii) the impact of the use of the money on the safety of Utah's workplaces. 254 (b) By no later than August 15 following a fiscal year in which an education and 255 research center receives money from an appropriation under Subsection (3)(b), the 256 education and research center shall report: 257 (i) to: 258 (A) the governor; 259 (B) the Legislature; 260 (C) the commission; and 261 (D) the state workers' compensation advisory council created under Section 262 34A-2-107; and 263 (ii) regarding: 264 (A) the use of the money appropriated under Subsection (3)(b); and 265 (B) the impact of the use of the money on the safety of Utah's workplaces. - 8 - Enrolled Copy S.B. 256 266 (6) The money deposited in the restricted account: 267 (a) shall be: 268 (i) used only for the activities described in Subsection (3) or (4); and 269 (ii) expended according to processes that can be verified by audit; and 270 (b) may not be used by the commission for: 271 (i) administrative costs unrelated to the restricted account; or 272 (ii) any activity of the commission other than the activities of the commission 273 described in Subsection (3) or (4). 274 (7) The total of appropriations under Subsection (3)(b) may not exceed for a fiscal year an 275 amount equal to 20% of the premium income remitted to the state treasurer pursuant to 276 Subsection 59-9-101(2)(c) and deposited in the Workplace Safety Account during the 277 previous fiscal year. 278 Section 4. Section 34A-6-301 is amended to read: 279 34A-6-301 . Inspection and investigation of workplace, worker injury, illness, or 280 complaint -- Warrants -- Attendance of witnesses -- Recordkeeping by employers -- 281 Employer and employee representatives -- Request for inspection -- Compilation and 282 publication of reports and information -- Rules. 283 (1)(a) The division or [its representatives] the division's authorized representative, upon 284 presenting appropriate credentials to the owner, operator, or agent in charge, may: 285 (i) enter without delay at reasonable times any workplace where work is performed 286 by an employee of an employer; 287 (ii) inspect and investigate during regular working hours and at other reasonable 288 times in a reasonable manner any workplace, worker injury, occupational disease, 289 or complaint and all pertinent methods, operations, processes, conditions, 290 structures, machines, apparatus, devices, equipment, and materials in the 291 workplace; and 292 (iii) question privately any such employer, owner, operator, agent, or employee. 293 (b) The division, upon an employer's refusal to permit an inspection, may seek a warrant 294 pursuant to the Utah Rules of Criminal Procedure. 295 (2)(a) The division or [its representatives] the division's authorized representative may 296 require the attendance and testimony of witnesses and the production of evidence 297 under oath. 298 (b) Witnesses shall receive fees and mileage in accordance with Section 78B-1-119. 299 (c)(i) If any person fails or refuses to obey an order of the division to appear, any - 9 - S.B. 256 Enrolled Copy 300 district court within the jurisdiction of which such person is found, or resides or 301 transacts business, upon the application by the division, shall have jurisdiction to 302 issue to any person an order requiring that person to: 303 (A) appear to produce evidence if, as, and when so ordered; and 304 (B) give testimony relating to the matter under investigation or in question. 305 (ii) Any failure to obey an order of the court described in this Subsection (2)(c) may 306 be punished by the court as a contempt. 307 (3)(a) The commission shall make rules in accordance with Title 63G, Chapter 3, Utah 308 Administrative Rulemaking Act, requiring employers: 309 (i) to keep records regarding activities related to this chapter considered necessary for 310 enforcement or for the development of information about the causes and 311 prevention of occupational accidents and diseases; and 312 (ii) through posting of notices or other means, to inform employees of their rights and 313 obligations under this chapter including applicable standards. 314 (b) The commission shall make rules in accordance with Title 63G, Chapter 3, Utah 315 Administrative Rulemaking Act, requiring employers to keep records regarding any 316 work-related death and injury and any occupational disease as provided in this 317 Subsection (3)(b). 318 (i) Each employer shall investigate or cause to be investigated all work-related 319 injuries and occupational diseases and any sudden or unusual occurrence or 320 change of conditions that pose an unsafe or unhealthful exposure to employees. 321 (ii) Each employer shall, within eight hours of occurrence, notify the division of any: 322 (A) work-related fatality; 323 (B) disabling, serious, or significant injury; or 324 (C) occupational disease incident. 325 (iii)(A) Each employer shall file a report with the Division of Industrial Accidents 326 in accordance with Sections 34A-2-407 and 34A-3-108, after the employer's 327 first knowledge of the occurrence, or after the employee's notification of the 328 same, in the form prescribed by the Division of Industrial Accidents, of any 329 work-related fatality or any work-related injury or occupational disease 330 resulting in: 331 (I) medical treatment; 332 (II) loss of consciousness; 333 (III) loss of work; - 10 - Enrolled Copy S.B. 256 334 (IV) restriction of work; or 335 (V) transfer to another job. 336 (B)(I) Each employer shall file a subsequent report with the Division of 337 Industrial Accidents of any previously reported injury or occupational 338 disease that later resulted in death. 339 (II) The subsequent report shall be filed with the Division of Industrial 340 Accidents in accordance with Sections 34A-2-407 and 34A-3-108. 341 (iv) A report is not required for minor injuries, such as cuts or scratches that require 342 first aid treatment only, unless a treating physician files, or is required to file, the 343 Physician's Initial Report of Work Injury or Occupational Disease with the 344 Division of Industrial Accidents. 345 (v) A report is not required: 346 (A) for occupational diseases that manifest after the employee is no longer 347 employed by the employer with which the exposure occurred; or 348 (B) where the employer is not aware of an exposure occasioned by the 349 employment which results in a compensable occupational disease as defined by 350 Section 34A-3-103. 351 (vi) Each employer shall provide the employee with: 352 (A) a copy of the report submitted to the Division of Industrial Accidents; and 353 (B) a statement, as prepared by the Division of Industrial Accidents, of the 354 employee's rights and responsibilities related to the industrial injury or 355 occupational disease. 356 (vii) Each employer shall maintain a record in a manner prescribed by the 357 commission of all work-related fatalities or work-related injuries and of all 358 occupational diseases resulting in: 359 (A) medical treatment; 360 (B) loss of consciousness; 361 (C) loss of work; 362 (D) restriction of work; or 363 (E) transfer to another job. 364 (viii) The commission shall make rules in accordance with Title 63G, Chapter 3, 365 Utah Administrative Rulemaking Act, to implement this Subsection (3)(b) 366 consistent with nationally recognized rules or standards on the reporting and 367 recording of work-related injuries and occupational diseases. - 11 - S.B. 256 Enrolled Copy 368 (c)(i) The commission shall make rules in accordance with Title 63G, Chapter 3, 369 Utah Administrative Rulemaking Act, requiring employers to keep records 370 regarding exposures to potentially toxic materials or harmful physical agents 371 required to be measured or monitored under Section 34A-6-202. 372 (ii)(A) The rules made under Subsection (3)(c)(i) shall provide for employees or 373 their representatives: 374 (I) to observe the measuring or monitoring; and 375 (II) to have access to the records of the measuring or monitoring, and to 376 records that indicate their exposure to toxic materials or harmful agents. 377 (B) Each employer shall promptly notify employees being exposed to toxic 378 materials or harmful agents in concentrations that exceed prescribed levels and 379 inform any such employee of the corrective action being taken. 380 (4) Information obtained by the division shall be obtained with a minimum burden upon 381 employers, especially those operating small businesses. 382 (5) A representative of the employer and a representative authorized by employees shall be 383 given an opportunity to accompany the division's authorized representative during the 384 physical inspection of any workplace. If there is no authorized employee representative, 385 the division's authorized representative shall consult with a reasonable number of 386 employees concerning matters of health and safety in the workplace. 387 (6)(a)(i)(A) Any employee or representative of employees who believes that a 388 violation of an adopted safety or health standard exists that threatens physical 389 harm, or that an imminent danger exists, may request an inspection by giving 390 notice to the division's authorized representative of the violation or danger. 391 The notice shall be: 392 (I) in writing, setting forth with reasonable particularity the grounds for notice; 393 and 394 (II) signed by the employee or representative of employees. 395 (B) A copy of the notice shall be provided the employer or the employer's agent 396 no later than at the time of inspection. 397 (C) Upon request of the person giving notice, the person's name and the names of 398 individual employees referred to in the notice may not appear in the copy or on 399 any record published, released, or made available pursuant to Subsection (7). 400 (ii)(A) If upon receipt of the notice the division's authorized representative 401 determines there are reasonable grounds to believe that a violation or danger - 12 - Enrolled Copy S.B. 256 402 exists, the authorized representative shall make a special inspection in 403 accordance with this section as soon as practicable to determine if a violation 404 or danger exists. 405 (B) If the division's authorized representative determines there are no reasonable 406 grounds to believe that a violation or danger exists, the authorized 407 representative shall notify the employee or representative of the employees in 408 writing of that determination. 409 (b)(i) Prior to or during any inspection of a workplace, any employee or 410 representative of employees employed in the workplace may notify the division or [ 411 its representative] the division's authorized representative of any violation of a 412 standard that they have reason to believe exists in the workplace. 413 (ii) The division shall: 414 (A) by rule, establish procedures for informal review of any refusal by [a] an 415 authorized representative of the division to issue a citation with respect to any 416 alleged violation; and 417 (B) furnish the employees or representative of employees requesting review a 418 written statement of the reasons for the division's final disposition of the case. 419 (7)(a) The division may compile, analyze, and publish, either in summary or detailed 420 form, all reports or information obtained under this section, subject to the limitations 421 set forth in Section 34A-6-306. 422 (b) The commission shall make rules in accordance with Title 63G, Chapter 3, Utah 423 Administrative Rulemaking Act, necessary to carry out its responsibilities under this 424 chapter, including rules for information obtained under this section, subject to the 425 limitations set forth in Section 34A-6-306. 426 (8) Any employer who refuses or neglects to make reports, to maintain records, or to file 427 reports with the commission as required by this section is guilty of a class C 428 misdemeanor and subject to citation under Section 34A-6-302 and a civil assessment as 429 provided under Section 34A-6-307, unless the commission finds that the employer has 430 shown good cause for submitting a report later than required by this section. 431 Section 5. Section 34A-6-302 is amended to read: 432 34A-6-302 . Citations issued by division -- Grounds -- Posting -- Limitation. 433 (1)(a) If upon inspection or investigation, the division or [its] the division's authorized 434 representative believes that an employer has violated a requirement of Section 435 34A-6-201, of any standard, rule, or order issued under Section 34A-6-202, or any - 13 - S.B. 256 Enrolled Copy 436 rules under this chapter, it shall with reasonable promptness issue a citation to the 437 employer. 438 (b) Each citation shall: 439 (i) be in writing; and 440 (ii) describe with particularity the nature of the violation, including a reference to the 441 provision of the chapter, standard, rule, or order alleged to have been violated. 442 (c) The citation shall fix a reasonable time for the abatement of the violation. In the case 443 of a review proceeding initiated by the employer in good faith, not for the purpose of 444 delay or avoidance of the penalties, the time for abatement begins to run on the date 445 of the final order of the commission. 446 (d) The commission may prescribe procedures for the issuance of a notice in lieu of a 447 citation with respect to violations that have no direct or immediate relationship to 448 safety or health. 449 (2) Each citation issued under this section or a copy shall be prominently posted by the 450 employer, as required by rule, at or near each place a violation referred to in the citation 451 occurred. 452 (3) A citation may not be issued under this section after the expiration of six months 453 following the occurrence of any violation. 454 Section 6. Section 59-1-210 is amended to read: 455 59-1-210 . General powers and duties. 456 The powers and duties of the commission are as follows: 457 (1) to sue and be sued in its own name; 458 (2) to adopt rules and policies consistent with the Constitution and laws of this state to 459 govern the commission, executive director, division directors, and commission 460 employees in the performance of their duties; 461 (3) to adopt rules and policies consistent with the Constitution and laws of the state, to 462 govern county boards and officers in the performance of any duty relating to assessment, 463 equalization, and collection of taxes; 464 (4) to prescribe the use of forms relating to the assessment of property for state or local 465 taxation, the equalization of those assessments, the reporting of property or income for 466 state or local taxation purposes, or for the computation of those taxes and the reporting 467 of any information, statistics, or data required by the commission; 468 (5) to administer and supervise the tax laws of the state; 469 (6) to prepare and maintain from year to year a complete record of all lands subject to - 14 - Enrolled Copy S.B. 256 470 taxation in this state, and all machinery used in mining and all property or surface 471 improvements upon or appurtenant to mines or mining claims; 472 (7) to exercise general supervision over assessors and county boards of equalization 473 including the authority to enforce Section 59-2-303.1, and over other county officers in 474 the performance of their duties relating to the assessment of property and collection of 475 taxes, so that all assessments of property are just and equal, according to fair market 476 value, and that the tax burden is distributed without favor or discrimination; 477 (8) to reconvene any county board of equalization which, when reconvened, may only 478 address business approved by the commission and extend the time for which any county 479 board of equalization may sit for the equalization of assessments; 480 (9) to confer with, advise, and direct county treasurers, assessors, and other county officers 481 in matters relating to the assessment and equalization of property for taxation and the 482 collection of taxes; 483 (10) to provide for and hold annually at such time and place as may be convenient a district 484 or state convention of county assessors, auditors, and other county officers to consider 485 and discuss matters relative to taxation, uniformity of valuation, and changes in the law 486 relative to taxation and methods of assessment, to which county assessors and other 487 officers called to attend shall attend at county expense; 488 (11) to direct proceedings, actions, and prosecutions to enforce the laws relating to the 489 penalties, liabilities, and punishments of public officers, persons, and officers or agents 490 of corporations for failure or neglect to comply with the statutes governing the reporting, 491 assessment, and taxation of property; 492 (12) to cause complaints to be made in the proper court seeking removal from office of 493 assessors, auditors, members of county boards, and other assessing, taxing, or disbursing 494 officers, who are guilty of official misconduct or neglect of duty; 495 (13) to require county attorneys to immediately institute and prosecute actions and 496 proceedings in respect to penalties, forfeitures, removals, and punishments for violations 497 of the laws relating to the assessment and taxation of property in their respective 498 counties; 499 (14) to require any person to furnish any information required by the commission to 500 ascertain the value and the relative burden borne by all kinds of property in the state, and 501 to require from all state and local officers any information necessary for the proper 502 discharge of the duties of the commission; 503 (15) to examine all records relating to the valuation of property of any person; - 15 - S.B. 256 Enrolled Copy 504 (16) to subpoena witnesses to appear and give testimony and produce records relating to 505 any matter before the commission; 506 (17) to cause depositions of witnesses to be taken as in civil actions at the request of the 507 commission or any party to any matter or proceeding before the commission; 508 (18) to authorize any member or employee of the commission to administer oaths and 509 affirmations in any matter or proceeding relating to the exercise of the powers and duties 510 of the commission; 511 (19) to visit periodically each county of the state, to investigate and direct the work and 512 methods of local assessors and other officials in the assessment, equalization, and 513 taxation of property, and to ascertain whether the law requiring the assessment of all 514 property not exempt from taxation, and the collection of taxes, have been properly 515 administered and enforced; 516 (20) to carefully examine all cases where evasion or violation of the laws for assessment 517 and taxation of property is alleged, to ascertain whether existing laws are defective or 518 improperly administered; 519 (21) to furnish to the governor from time to time such assistance and information as the 520 governor requires; 521 (22) to transmit to the governor and to each member of the Legislature recommendations as 522 to legislation which will correct or eliminate defects in the operation of the tax laws and 523 will equalize the burden of taxation within the state; 524 (23) to correct any error in any assessment made by it at any time before the tax is due and 525 report the correction to the county auditor, who shall enter the corrected assessment 526 upon the assessment roll; 527 (24) to compile and publish statistics relating to taxation in the state and prepare and submit 528 an annual budget to the governor for inclusion in the state budget to be submitted to the 529 Legislature; 530 (25) to perform any further duties imposed by law, and exercise all powers necessary in the 531 performance of its duties; 532 (26) to adopt a schedule of fees assessed for services provided by the commission, unless 533 otherwise provided by statute. The fee shall be reasonable and fair, and shall reflect the 534 cost of services provided. Each fee established in this manner shall be submitted to and 535 approved by the Legislature as part of the commission's annual appropriations request. 536 The commission may not charge or collect any fee proposed in this manner without 537 approval by the Legislature; - 16 - Enrolled Copy S.B. 256 538 (27) to comply with the procedures and requirements of Title 63G, Chapter 4, 539 Administrative Procedures Act, in its adjudicative proceedings; and 540 (28) to distribute [the money deposited into the Rural Health Care Facilities Account] 541 money to improve the delivery of quality health care in rural areas of the state, as 542 required by Section 26B-1-308. 543 Section 7. Section 59-15-109 is amended to read: 544 59-15-109 . Commission to deposit beer tax revenue. 545 (1) Except as provided in Subsections (2) and (3), the commission shall deposit revenue 546 collected under this chapter as follows: 547 (a) the greater of the following shall be deposited into the Alcoholic Beverage 548 Enforcement and Treatment Restricted Account created in Section 32B-2-403: 549 (i) an amount calculated by: 550 (A) determining an amount equal to 50% of the revenue collected for the fiscal 551 year two years preceding the fiscal year for which the deposit is made; and 552 (B) subtracting $30,000 from the amount determined under Subsection (1)(a)(i)(A); 553 or 554 (ii) $4,350,000; and 555 (b) the revenue collected in excess of the amount deposited in accordance with 556 Subsection (1)(a) shall be deposited into the General Fund. 557 (2) The commission shall annually deposit into the Alcoholic Beverage Enforcement and 558 Treatment Restricted Account created in Section 32B-2-403 an amount equal to the 559 amount of revenue generated in the current fiscal year by the portion of the tax imposed 560 under Section 59-15-101 that is equal to: 561 (a) $0.30 per 31-gallon barrel for beer imported or manufactured on or after July 1, 562 2003; and 563 (b) a proportionate rate to the rate described in Subsection (2)(a) for: 564 (i) any quantity of beer other than a 31-gallon barrel; or 565 (ii) the fractional parts of a 31-gallon barrel. 566 (3) Beginning fiscal year 2024-25, the commission shall annually deposit into the Alcoholic 567 Beverage Control Act Enforcement Fund created in Section 32B-2-305 an amount equal 568 to the amount of revenue generated in the current fiscal year by the portion of the tax 569 imposed under Section 59-15-101 that exceeds: 570 (a) $13.10 per 31-gallon barrel for beer imported or manufactured on or after July 1, 571 2024; and - 17 - S.B. 256 Enrolled Copy 572 (b) a proportionate rate to the rate described in Subsection (3)(a) for: 573 (i) any quantity of beer other than a 31-gallon barrel; or 574 (ii) the fractional parts of a 31-gallon barrel. 575 [(4)(a) The commission shall notify the entities described in Subsection (4)(b) not later 576 than the September 1 preceding the fiscal year of the deposit of:] 577 [(i) the amount of the proceeds of the beer excise tax collected in accordance with 578 this section for the fiscal year two years preceding the fiscal year of deposit; and] 579 [(ii) an amount equal to 50% of the amount listed in Subsection (4)(a)(i).] 580 [(b) The notification required by Subsection (4)(a) shall be sent to:] 581 [(i) the Governor's Office of Planning and Budget; and] 582 [(ii) the Legislative Fiscal Analyst.] 583 Section 8. Section 63A-1-103 is amended to read: 584 63A-1-103 . Definitions. 585 As used in this title: 586 (1) "Agency" means a board, commission, institution, department, division, officer, council, 587 office, committee, bureau, or other administrative unit of the state, including the agency 588 head, agency employees, or other persons acting on behalf of or under the authority of 589 the agency head, the Legislature, the courts, or the governor, but does not mean a 590 political subdivision of the state, or any administrative unit of a political subdivision of 591 the state. 592 (2) "Department" means the Department of Government Operations. 593 (3) "Enterprise business management system" means the software system administered by 594 the department to integrate, streamline, and centralize the department's business 595 operations related to: 596 (a) the state's accounting system; 597 (b) payroll and human resources management; 598 (c) vendor management; and 599 (d) loan management and servicing. 600 [(3)] (4) "Executive director" means the executive director of the Department of 601 Government Operations. 602 Section 9. Section 63A-1-109.5 is amended to read: 603 63A-1-109.5 . Department authority to operate the department, a division, or an 604 office as an internal service fund agency. 605 (1) Subject to Subsection (2), Section 63A-1-114, and provisions governing internal - 18 - Enrolled Copy S.B. 256 606 service funds or internal service fund agencies under Title 63J, Chapter 1, Budgetary 607 Procedures Act, the department may[ operate a division or office described in Section 608 63A-1-109 as an internal service fund agency.] : 609 (a) operate the department as an internal service fund agency; or 610 (b) operate a division or office described in Section 63A-1-109 as an internal service 611 fund agency. 612 (2)(a) The department may only operate the department as an internal service fund 613 agency for the purpose of providing a service related to the enterprise business 614 management system. 615 (b) If the department operates the department as an internal service fund agency in 616 accordance with this section, the department shall, before charging a rate, fee, or 617 other amount for a service provided by the department's internal service fund to an 618 executive branch agency, or to a subscriber of services other than an executive branch 619 agency: 620 (i) submit the proposed rate, fee, or other amount and cost analysis to the rate 621 committee established in Section 63A-1-114; and 622 (ii) obtain the approval of the Legislature as required under Section 63J-1-410. 623 Section 10. Section 63A-1-114 is amended to read: 624 63A-1-114 . Rate committee -- Membership -- Duties. 625 (1)(a) There is created a rate committee consisting of the executive directors, 626 commissioners, or superintendents of seven state agencies, which may include the 627 State Board of Education, that use services and pay rates to one of the department 628 internal service funds, or their designee, that the governor appoints for a two-year 629 term. 630 (b) The department may not have a representative on the rate committee. 631 (c)(i) The committee shall elect a chair from the committee's members. 632 (ii) Members of the committee who are state government employees and who do not 633 receive salary, per diem, or expenses from their agency for their service on the 634 committee shall receive no compensation, benefits, per diem, or expenses for the 635 members' service on the committee. 636 (d) The department shall provide staff services to the committee. 637 (2)[(a) A division described in Section 63A-1-109 that manages an internal service fund 638 shall submit to the committee a proposed rate schedule for services rendered by the 639 division to an executive branch entity or an entity that subscribes to services rendered - 19 - S.B. 256 Enrolled Copy 640 by the division.] A division described in Section 63A-1-109 that operates an internal 641 service fund, or the department, if the department operates an internal service fund 642 under Section 63A-1-109.5, shall submit to the rate committee: 643 (a) a proposed rate schedule for the goods or services rendered by the department or the 644 division to: 645 (i) an executive branch entity; or 646 (ii) an entity that subscribes to a service rendered by the department or the division; 647 and 648 (b) other information or analysis requested by the rate committee. 649 [(b)] (3) [The] Subject to Subsection (4), the committee shall: 650 [(i)] (a) conduct all meetings in accordance with Title 52, Chapter 4, Open and Public 651 Meetings Act; 652 [(ii)] (b) meet at least once each calendar year to: 653 [(A)] (i) discuss the service performance of each internal service fund; 654 [(B)] (ii) review the proposed rate schedules; 655 [(C)] (iii) at the rate committee's discretion, [ ]approve, increase, or decrease the rate [ ] 656 schedules described in Subsection [(2)(b)(ii)(B)] (3)(b)(ii); and 657 [(D)] (iv) discuss any prior or potential adjustments to the service level received by 658 state agencies that pay rates to an internal service fund; 659 [(iii)] (c) recommend a proposed rate schedule for each internal service fund to: 660 [(A)] (i) the Governor's Office of Planning and Budget; and 661 [(B)] (ii) each legislative appropriations subcommittee that, in accordance with 662 Section 63J-1-410, approves the internal service fund agency's rates and budget; 663 and 664 [(iv)] (d) review and approve, increase, or decrease an interim rate when an internal 665 service fund agency begins a new service or introduces a new product between 666 annual general sessions of the Legislature. 667 (4) In addition to the meeting described in Subsection (3)(b), if an internal service fund 668 agency submits a proposed increased rate schedule to the rate committee in accordance 669 with Subsection 63J-1-410(4)(c), the committee shall, no later than 30 days after the day 670 on which the committee receives the increased rate schedule, convene a meeting of the 671 committee to: 672 (a) review the proposed increased rate schedule; and 673 (b) at the committee's discretion, approve or reject the proposed increased rate schedule. - 20 - Enrolled Copy S.B. 256 674 [(c)] (5) The committee may in accordance with Subsection 63J-1-410(4), decrease a rate 675 that has been approved by the Legislature. 676 Section 11. Section 63B-1-304 is amended to read: 677 63B-1-304 . State Building Ownership Authority created -- Members -- 678 Compensation. 679 (1) There is created a body politic and corporate to be known as the State Building 680 Ownership Authority composed of: 681 (a) the governor; 682 (b) the state treasurer; and 683 (c) the executive director of the Department of Government Operations. 684 (2) A member may not receive compensation or benefits for the member's service, but may 685 receive per diem and travel expenses in accordance with: 686 (a) Section 63A-3-106; 687 (b) Section 63A-3-107; and 688 (c) rules made by the Division of Finance pursuant to Sections 63A-3-106 and 689 63A-3-107. 690 (3)(a) Upon request, the division shall provide staff support to the State Building 691 Ownership Authority. 692 (b) The State Building Ownership Authority may seek and obtain independent financial 693 advice, support, and information from the state financial advisor created under 694 Section 67-4-16. 695 Section 12. Section 63J-1-410 is amended to read: 696 63J-1-410 . Internal service funds -- Governance and review. 697 (1) For purposes of this section: 698 (a) "Agency" means a department, division, office, bureau, or other unit of state 699 government, and includes any subdivision of an agency. 700 (b) "Do not replace vehicles" means a vehicle accounted for in the Division of Fleet 701 Operations for which charges to an agency for its use do not include amounts to 702 cover depreciation or to accumulate assets to replace the vehicle at the end of its 703 useful life. 704 (c) "Internal service fund agency" means an agency that provides goods or services to 705 other agencies of state government or to other governmental units on a capital 706 maintenance and cost reimbursement basis, and which recovers costs through 707 interagency billings. - 21 - S.B. 256 Enrolled Copy 708 (d) "Revolving loan fund" means each of the revolving loan funds defined in Section 709 63A-3-205. 710 (2) An internal service fund agency is not subject to this section with respect to its 711 administration of a revolving loan fund. 712 (3)(a) An internal service fund agency may not bill another agency for services that it 713 provides for each internal service fund operated by the agency, unless the Legislature 714 has: 715 (i) reviewed and approved each internal service fund's budget request; 716 (ii) reviewed and approved each internal service fund's rates, fees, and other amounts 717 that it charges those who use its services and included those rates, fees, and 718 amounts in an appropriation act; 719 (iii) approved the number of full-time[, permanent] positions of each internal service 720 fund as part of the annual appropriation process; 721 (iv) [review] reviewed the number of full-time equivalent contract employees of each 722 internal service fund as part of the annual appropriation process; and 723 (v) appropriated to the internal service fund agency each internal service fund's 724 estimated revenue based upon the rates and fee structure that are the basis for the 725 estimate. 726 (b) If an internal service fund agency operates more than one internal service fund 727 within the internal service fund agency, the internal service fund agency shall comply 728 with the review and approval requirements under Subsection (3)(a) for each internal 729 service fund. 730 (c) If an internal service fund agency operates an internal service fund and does not get 731 the approvals required under Subsection (3)(a) or (4)(b), the internal service fund 732 agency shall rebate all rates, fees, and amounts collected to those who use the 733 services for the rates, fees, and amounts collected that were not approved under 734 Subsection (3)(a) or (4)(b). 735 (4)(a) Except as provided in [Subsection (4)(b)] Subsections (4)(b) and (c), an internal 736 service fund agency may not charge rates, fees, and other amounts that exceed the 737 rates, fees, and amounts [established] approved by the Legislature in [the] an 738 appropriations act. 739 (b)(i) An internal service fund agency that begins a new service or introduces a new 740 product between annual general sessions of the Legislature may, for that service 741 or product: - 22 - Enrolled Copy S.B. 256 742 (A) establish and charge an interim rate or amount; 743 (B) acquire contract employees, if necessary; or 744 (C) do a combination of Subsections (4)(b)(i)(A) and (B). 745 (ii) The internal service fund agency shall: 746 (A) submit the interim rate or amount under Subsection (4)(b)(i) to the Legislature 747 for approval at the next annual general session; and 748 (B) report any change in the number of contract employees under Subsection 749 (4)(b)(i) to the appropriate legislative appropriations subcommittee for review. 750 (c) An internal service fund agency may, in a fiscal year, charge rates, fees, and other 751 amounts that exceed the rates, fees, or amounts approved by the Legislature in an 752 appropriations act, if: 753 (i) during the immediately preceding annual general session, the Legislature 754 appropriates money to each state agency to pay for an increase in the state 755 agency's employee's compensation; 756 (ii) within 90 days after the day on which the Legislature adjourns the general session 757 sine die, the internal service fund agency submits a proposed increased rate 758 schedule to the rate committee established in Section 63A-1-114 that adjusts the 759 rates, fees, and amounts approved by the Legislature to reflect the percentage 760 increase that the Legislature appropriated for state agency employee compensation 761 under Subsection (4)(c)(i); 762 (iii) the rate committee approves the proposed increased rate schedule described in 763 Subsection (4)(c)(ii) during the meeting described in Subsection 63A-1-114(4); 764 and 765 (iv) the internal service fund agency uses all the revenue from the rate schedule 766 increase under this Subsection (4) to increase the internal service fund agency's 767 employee's compensation in an amount equivalent to the state agency employee 768 compensation increase described in Subsection (4)(c)(i). 769 (5) The internal service fund agency budget request shall separately identify the capital 770 needs and the related capital budget. 771 (6) In the fiscal year that the accounting change referred to in Subsection 51-5-6(2) is 772 implemented by the Division of Finance, the Division of Finance shall transfer equity 773 created by that accounting change to any internal service fund agency up to the amount 774 needed to eliminate any long-term debt and deficit working capital in the fund. 775 (7) No new internal service fund agency may be established unless reviewed and approved - 23 - S.B. 256 Enrolled Copy 776 by the Legislature. 777 (8)(a) Except as provided in Subsection (8)(f), an internal service fund agency may not 778 acquire capital assets unless legislative approval for acquisition of the assets has been 779 included in an appropriations act for the internal service fund agency. 780 (b) An internal service fund agency may not acquire capital assets after the transfer 781 mandated by Subsection (6) has occurred unless the internal service fund agency has 782 adequate working capital. 783 (c) The internal service fund agency shall provide working capital from the following 784 sources in the following order: 785 (i) first, from operating revenues to the extent allowed by state rules and federal 786 regulations; 787 (ii) second, from long-term debt, subject to the restrictions of this section; and 788 (iii) last, from an appropriation. 789 (d)(i) To eliminate negative working capital, an internal service fund agency may 790 incur long-term debt from the General Fund or Special Revenue Funds to acquire 791 capital assets. 792 (ii) The internal service fund agency shall repay all long-term debt borrowed from the 793 General Fund or Special Revenue Funds by making regular payments over the 794 useful life of the asset according to the asset's depreciation schedule. 795 (e)(i) The Division of Finance may not allow an internal service fund agency's 796 borrowing to exceed 90% of the net book value of the agency's capital assets as of 797 the end of the fiscal year. 798 (ii) If an internal service fund agency wishes to purchase authorized assets or enter 799 into equipment leases that would increase its borrowing beyond 90% of the net 800 book value of the agency's capital assets, the agency may purchase those assets 801 only with money appropriated from another fund, such as the General Fund or a 802 special revenue fund. 803 (f)(i) Except as provided in Subsection (8)(f)(ii), capital assets acquired through 804 agency appropriation may not be transferred to any internal service fund agency 805 without legislative approval. 806 (ii) Vehicles acquired by agencies from appropriated funds or money appropriated to 807 agencies to be used for vehicle purchases may be transferred to the Division of 808 Fleet Operations and, when transferred, become part of the Fleet Operations 809 Internal Service Fund. - 24 - Enrolled Copy S.B. 256 810 (iii) Vehicles acquired with funding from sources other than state appropriations or 811 acquired through the federal surplus property donation program may be 812 transferred to the Division of Fleet Operations and, when transferred, become part 813 of the Fleet Operations Internal Service Fund. 814 (iv) Unless otherwise approved by the Legislature, vehicles acquired under 815 Subsection (8)(f)(iii) shall be accounted for as "do not replace" vehicles. 816 (9) The Division of Finance shall adopt policies and procedures related to the accounting 817 for assets, liabilities, equity, revenues, expenditures, and transfers of internal service 818 funds agencies. 819 Section 13. FY 2025 Appropriations. 820 The following sums of money are appropriated for the fiscal year beginning July 1, 821 2024, and ending June 30, 2025. These are additions to amounts previously appropriated for 822 fiscal year 2025. 823 Subsection 13(a). Operating and Capital Budgets 824 Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the 825 Legislature appropriates the following sums of money from the funds or accounts indicated for 826 the use and support of the government of the state of Utah. 827 ITEM 1 To Utah State Tax Commission - Rural Health Care Facilities Distribution 828 From General Fund, One-time 218,900 829 From General Fund Restricted - Rural Healthcare 830 Facilities Acct, One-time (218,900) 831 Subsection 13(b). Restricted Fund and Account Transfers 832 The Legislature authorizes the State Division of Finance to transfer the following 833 amounts between the following funds or accounts as indicated. Expenditures and outlays from 834 the funds to which the money is transferred must be authorized by an appropriation. 835 ITEM 2 To General Fund Restricted - Rural Health Care Facilities Fund 836 From General Fund, One-time (218,900) 837 Schedule of Programs: 838 General Fund Restricted - Rural Health Care 839 Facilities Fund (218,900) 840 Section 14. FY 2026 Appropriations. 841 The following sums of money are appropriated for the fiscal year beginning July 1, 842 2025, and ending June 30, 2026. These are additions to amounts previously appropriated for 843 fiscal year 2026. - 25 - S.B. 256 Enrolled Copy 844 Subsection 14(a). Operating and Capital Budgets 845 Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the 846 Legislature appropriates the following sums of money from the funds or accounts indicated for 847 the use and support of the government of the state of Utah. 848 ITEM 3 To Utah State Tax Commission - Rural Health Care Facilities Distribution 849 From General Fund Restricted - Rural Healthcare 850 Facilities Acct (218,900) 851 Schedule of Programs: 852 Rural Health Care Facilities Distribution (218,900) 853 ITEM 4 To Utah State Tax Commission - Rural Health Care Facilities Distribution 854 From General Fund 218,900 855 Schedule of Programs: 856 Rural Health Care Facilities Distribution 218,900 857 Subsection 14(b). Restricted Fund and Account Transfers 858 The Legislature authorizes the State Division of Finance to transfer the following 859 amounts between the following funds or accounts as indicated. Expenditures and outlays from 860 the funds to which the money is transferred must be authorized by an appropriation. 861 ITEM 5 To General Fund Restricted - Rural Health Care Facilities Fund 862 From General Fund (218,900) 863 Schedule of Programs: 864 General Fund Restricted - Rural Health Care 865 Facilities Fund (218,900) 866 Section 15. Effective Date. 867 This bill takes effect on May 7, 2025. - 26 -