(1)There is created within the General Fund a restricted account known as the "Species Protection Account."
(2)The Species Protection Account shall consist of:
(2)(a) revenue remitted by a county to the Division of Finance in accordance with:
(2)(a)(i) Title 17, Chapter 56, Species Protection Funding Act; or
(2)(a)(ii) Section 59-2-924.5;
(2)(b) revenue generated by the brine shrimp tax provided for in Title 59, Chapter 23, Brine Shrimp Royalty Act;
(2)(c) tax revenue deposited into the Species Protection Account in accordance with Section 59-24-105;
(2)(d) tax revenue collected in accordance with Title 59, Chapter 32, Wind or Solar Electric Generation Facility Capacity Tax;
(2)(e) revenue collected in accordance with Title 79, Chapter 6, Part 11, Energy Project Assessment; and
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(1) There is created within the General Fund a restricted account known as the "Species Protection Account."
(2) The Species Protection Account shall consist of:
(2)(a) revenue remitted by a county to the Division of Finance in accordance with:
(2)(a)(i) Title 17, Chapter 56, Species Protection Funding Act; or
(2)(a)(ii) Section 59-2-924.5;
(2)(b) revenue generated by the brine shrimp tax provided for in Title 59, Chapter 23, Brine Shrimp Royalty Act;
(2)(c) tax revenue deposited into the Species Protection Account in accordance with Section 59-24-105;
(2)(d) tax revenue collected in accordance with Title 59, Chapter 32, Wind or Solar Electric Generation Facility Capacity Tax;
(2)(e) revenue collected in accordance with Title 79, Chapter 6, Part 11, Energy Project Assessment; and
(2)(f) interest earned on money in the Species Protection Account.
(3) Money in the Species Protection Account may be appropriated by the Legislature to:
(3)(a) develop and implement species status assessments and species protection measures;
(3)(b) obtain biological opinions of proposed species protection measures;
(3)(c) conduct studies, investigations, and research into the effects of proposed species protection measures;
(3)(d) verify species protection proposals that are not based on valid biological data;
(3)(e) implement Great Salt Lake wetlands mitigation projects in connection with the western transportation corridor;
(3)(f) pay for the state's voluntary contributions to the Utah Reclamation Mitigation and Conservation Account under the Central Utah Project Completion Act, Pub. L. No. 102-575, Titles II-VI, 106 Stat. 4605-4655; and
(3)(g) pay for expenses of the State Tax Commission under Title 59, Chapter 23, Brine Shrimp Royalty Act.
(4) The purposes specified in Subsections (3)(a) through (3)(d) may be accomplished by the state or, in an appropriation act, the Legislature may authorize the department to award grants to political subdivisions of the state to accomplish those purposes.
(5) Money in the Species Protection Account may not be used to develop or implement a habitat conservation plan required under federal law unless the federal government pays for at least 1/3 of the habitat conservation plan costs.
(6) The division shall report to the Natural Resources, Agriculture, and Environmental Quality Appropriations Subcommittee by no later than November 30, 2026, concerning:
(6)(a) the amount of revenue deposited into the Species Protection Account under each revenue source outlined in Subsection (2); and
(6)(b) how the division spent the money deposited.