§ 59-10-1319 — Contribution to Clean Air Fund.

Utah § 59-10-1319

• Jurisdiction: Utah
• Title 59: Revenue and Taxation
• Ch. 59-10: Individual Income Tax Act
• Part 59-10-13: Individual Income Tax Contribution Act

Text

(1) (1)(a) There is created an expendable special revenue fund known as the "Clean Air Fund."
(1)(b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2).
(2) (2)(a) Except as provided in Section 59-10-1304, for a taxable year beginning on or after January 1, 2017, a resident or nonresident individual who files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution as provided in this section to be:
(2)(a)(i) deposited into the Clean Air Fund; and
(2)(a)(ii) expended as provided in Subsection (3).
(2)(b) The fund shall also consist of amounts deposited into the fund through:
(2)(b)(i) private contributions; and
(2)(b)(ii) donations or grants from public or private entities.
(3) (3)(a) At least once each year, the commission shall disburse from the Clean Air Fund all money deposited into the fund since the last disbursement.
(3)(b) The commission shall disburse money under Subsection (3)(a) to the Division of Air Quality for the purpose of:
(3)(b)(i) providing money for grants to individuals or organizations in the state to fund activities intended to improve air quality in the state;
(3)(b)(ii) enhancing programs designed to educate the public about the importance of air quality to the health, well-being, and livelihood of individuals in the state; and
(3)(b)(iii) pay the costs of issuing or reordering Clean Air Support special group license plate decals.

Legislative History

Amended by Chapter 33, 2023 General Session