First Responder Health Modifications, the official text

First Responder Health Modifications
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Jordan D. Teuscher
Senate Sponsor: Scott D. Sandall
Cosponsor: James A. Dunnigan Mike Schultz Nelson T. Abbott Jake Fitisemanu Casey Snider Cheryl K. Acton Jill Koford Stephen L. Whyte John Arthur Jason B. Kyle Ryan D. Wilcox Emily Buss Trevor Lee Jennifer Dailey-Provost Calvin Roberts
LONG TITLE
General Description:
This bill addresses health coverage and resources for first responders.
Highlighted Provisions:
This bill: defines terms;
changes the amount of revenue transferred to the Utah State Retirement Office from the insurance premiums tax and used to pay for certain firefighter retirement programs;
creates the Firefighter Cancer Benefit Trust Fund (trust fund);
creates a board of trustees;
establishes the duties of the board of trustees;
provides funding for the cancer screening program;
provides funding for the trust fund;
amends eligibility requirements for the Volunteer Emergency Medical Service Personnel Insurance Program;
requires the Department of Public Safety (department) to annually submit a report on first responder agencies' compliance with requirements to provide mental health resources to first responders and first responders' spouses to the: Law Enforcement and Criminal Justice Interim Committee; and
State Commission on Criminal and Juvenile Justice's public safety portal;

amends eligibility for receiving mental health resources for separated first responders and separated first responders' spouses;
creates the Mental Health Resources for First Responders Restricted Account to provide funding for the department to provide certain mental health resources to eligible small first responder agencies; and
provides a sunset date for grants to first responder agencies.

Money Appropriated in this Bill: This bill appropriates ($669,700) in operating and capital budgets for fiscal year 2027, including: ($800,000) from General Fund; and $130,300 from various sources as detailed in this bill. This bill appropriates $800,000 in restricted fund and account transfers for fiscal year 2027, all of which is from the General Fund. Other Special Clauses: This bill provides a special effective date. Utah Code Sections Affected: AMENDS:
49-11-901.5 Effective 07/01/26, as enacted by Laws of Utah 2011, Chapters 290, 439
53-2d-703 Effective 05/06/26 Repealed 07/01/27, as last amended by Laws of Utah 2025, Chapter 240
53-21-101 Effective 07/01/26, as last amended by Laws of Utah 2025, Chapter 135
53-21-102 Effective 05/06/26, as last amended by Laws of Utah 2024, Chapter 345
53-21-104.1 Effective 07/01/26, as enacted by Laws of Utah 2024, Chapter 345
53-21-104.3 Effective 05/06/26, as enacted by Laws of Utah 2024, Chapter 345
53H-4-705 Effective 07/01/26, as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 8
59-9-101 Effective 07/01/26, as last amended by Laws of Utah 2025, First Special Session, Chapter 9
63I-1-253 Effective 05/06/26, as last amended by Laws of Utah 2025, First Special Session, Chapter 9

ENACTS:
53-21-105 Effective 07/01/26, Utah Code Annotated 1953
53-32-101 Effective 07/01/26, Utah Code Annotated 1953
53-32-201 Effective 07/01/26, Utah Code Annotated 1953
53-32-202 Effective 07/01/26, Utah Code Annotated 1953
REPEALS:
49-11-902 Effective 07/01/26, as last amended by Laws of Utah 2011, Chapters 290, 439
49-11-903 Effective 07/01/26, as last amended by Laws of Utah 2022, Chapter 451

Be it enacted by the Legislature of the state of Utah:
Section 1. Section 49-11-901.5 is amended to read:
49-11-901.5 Effective 07/01/26. Premium tax revenues -- Distribution.
(1) [(a) In] Beginning fiscal year 2027 and in accordance with this section, there shall be paid to the office: [(i)] (a) [50% of] the first $4,000,000 collected from the annual tax levied, assessed, and collected under Title 59, Chapter 9, Taxation of Admitted Insurers, upon premiums for property insurance, as defined under Section 31A-1-301, and as applied to fire and allied lines insurance collected by insurance companies within the state; and
[(ii)] (b) [10% of all money assessed and] the first $1,000,000 collected under Title 59, Chapter 9, Taxation of Admitted Insurers, upon premiums for life insurance, as defined in Section 31A-1-301, within the state.

[(b) Payments to the fund shall be made annually until the service liability under this part is liquidated, after which the tax revenue provided in this Subsection (1) ceases.]

[(2) The office shall distribute the premium tax revenue paid under Subsection (1) as follows:] [(a) an amount determined by the office to fully fund the long-term disability program provided for firefighters under Section 49-23-601;]
[(b) an amount determined by the office to the Firefighters' Retirement Trust Fund created under Section 49-16-104 equal to the amount when calculated as a percentage of the certified contribution rate for members in Divisions A and B, as defined under Section 49-16-301, that is the percentage of the certified contribution rate paid to the Firefighters' Retirement Trust Fund on July 1, 2004; and]
[(c) any remaining amount in accordance with Section 49-11-902.]

(2) (a) The office shall use the revenue described in Subsection (1) to fund: (i) the long term disability program provided for firefighters under Section 49-23-601, until the program is fully funded; and
(ii) the Firefighters' Retirement Trust Fund created in Section 49-16-104 until the actuarial funded ratio of the Firefighters' Retirement System created in Section 49-16-103 reaches and can be maintained at 110%, as determined by the board's actuary using assumptions adopted by the board.

(b) The office shall annually determine the amount distributed for each purpose under Subsection (2)(a), including, for the distribution under Subsection (2)(a)(i), the apportionment between Divisions A and B as defined in Section 49-16-301.

(3) The office shall inform the Executive Appropriations Committee when the office: (a) determines that the amounts described in Subsection (1) exceed the amount needed for the purposes described in Subsection (2)(a); and
(b) recommends the Legislature reduce one or both of the amounts described in Subsection (1).

Section 2. Section 53-2d-703 is amended to read:
53-2d-703 Effective 05/06/26 Repealed 07/01/27. Volunteer Emergency Medical Service Personnel Insurance Program -- Creation -- Administration -- Eligibility -- Benefits -- Rulemaking -- Advisory board.
(1) As used in this section: (a) "Assigned service area" means the operations subdivisions of a geographical service area that a local government entity creates based on the local government entity's emergency medical services operational needs.
(b) "Basic life insurance benefit" means the standard group life insurance benefit offered by PEHP that combines basic life, line-of-duty, accidental death and disability, and dependent coverage into one benefit package.
[(b)] (c) "Basic long-term disability benefit" means a $1,000 monthly benefit arising from a disability determined in accordance with Title 49, Chapter 21, Public Employees' Long-Term Disability Act, and excluding any coverage offered on a pilot basis.
[(c)] (d) "Dental plan" means the same as that term is defined in Section 31A-22-646.
(e) "Emergency medical services operations" means an emergency medical services provider's duties, as assigned by the local government entity, including: (i) 911 call response in the assigned service area;
(ii) standby services for regular operations or special events;
(iii) training; and
(iv) emergency medical services-related community engagement in the geographical service area.

(f) "Geographical service area" means a local government entity's jurisdiction.
[(d)] (g) "Health benefit plan" means the same as that term is defined in Section 31A-1-301.
[(e)] (h) "Local government entity" means a political subdivision that: (i) is licensed as a ground ambulance provider under Part 5, Ambulance and Paramedic Providers, or a quick response provider as designated under Section 53-2d-403; and
(ii) does not offer health insurance benefits to volunteer emergency medical service personnel.

[(f)] (i) "PEHP" means the Public Employees' Benefit and Insurance Program created in Section 49-20-103.
[(g)] (j) "Political subdivision" means a county, a municipality, a limited purpose government entity described in Title 17B, Limited Purpose Local Government Entities - Special Districts, or Title 17D, Limited Purpose Local Government Entities - Other Entities, or an entity created by an interlocal agreement under Title 11, Chapter 13, Interlocal Cooperation Act.
[(h)] (k) "Qualifying association" means an association that represents two or more political subdivisions in the state.
[(i)] (l) "Qualifying community" means any of the following located in a county of the second class: (i) a city of the fifth class; or
(ii) a town.

(2) The Volunteer Emergency Medical Service Personnel Insurance Program shall promote recruitment and retention of volunteer emergency medical service personnel by making insurance available to volunteer emergency medical service personnel in accordance with this section.
(3) (a) The bureau shall contract with a qualifying association to create, implement, and administer the Volunteer Emergency Medical Service Personnel Insurance Program described in this section.
(b) The qualifying association will create promotional campaigns for the Volunteer Emergency Medical Service Personnel Insurance Program and volunteer emergency medical service recruitment and retention including outreach to local government entities through social media, video production, and other media platforms.

(4) Participation in the program is limited to any individual who: (a) is licensed under Section 53-2d-402 as an emergency medical technician, an advanced emergency medical technician, or a paramedic;
(b) is able to perform all necessary functions associated with the license;
(c) provides emergency medical services under the direction of a local governmental entity: (i) by [responding to 20% of calls for emergency medical services in] participating in at least 20% of emergency medical services operations during a rolling twelve-month period; and
(ii) within a qualifying community or a county of the third, fourth, fifth, or sixth class[by responding to the number of calls described in Subsection (4)(c)(i)]; and
(iii) (A) as a volunteer under the Fair Labor Standards Act, in accordance with 29 C.F.R. Sec. 553.106; or
(B) as a part-time unbenefited employee, as classified by the employing local government entity;

(d) if seeking health insurance: (i) (A) is not eligible for a health benefit plan through an employer or a spouse's employer; and
(B) is not eligible for medical coverage under a government sponsored healthcare program; or

(ii) the individual's premium cost for individual, double, or family coverage through another source exceeds 20% or greater of the premium cost of the program created by this section;

(e) if seeking dental insurance: (i) (A) is not eligible for a dental plan through an employer or a spouse's employer; and
(B) is not eligible for dental coverage under a government sponsored healthcare program; or

(ii) the individual's premium cost for individual, double, or family coverage exceeds 20% or greater of the premium cost of the program created by this section; and

(f) resides in the state.

(5) (a) A participant in the program is eligible to participate in PEHP in accordance with Subsection (5)(b) and Subsection 49-20-201(3).
(b) Health and dental benefits available to program participants under PEHP are limited to health insurance and dental insurance that: (i) covers the program participant and the program participant's eligible dependents on a July 1 plan year;
(ii) accepts enrollment during an open enrollment period or for a special enrollment event, including the initial eligibility of a program participant;
(iii) if the program participant is no longer eligible for benefits, terminates on the last day of the last month for which the individual is a participant in the Volunteer Emergency Medical Service Personnel Insurance Program; and
(iv) is not subject to continuation rights under state or federal law.

(c) Within existing appropriations, the Volunteer Emergency Medical Service Personnel Insurance Program may offer basic life insurance and long-term disability insurance to participants to enhance recruitment and retention efforts.

(6) (a) The bureau may make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to define additional criteria regarding benefit design, eligibility for the program, and to implement this section.
(b) The bureau shall convene an advisory board: (i) to advise the bureau on making rules under Subsection (6)(a); and
(ii) that includes representation from at least the following entities: (A) the qualifying association that receives the contract under Subsection (3); and
(B) PEHP.

(7) For purposes of this section, the qualifying association that receives the contract under Subsection (3) shall be considered the public agency for whom the program participant is volunteering under 29 C.F.R. Sec. 553.101.

Section 3. Section 53-21-101 is amended to read:
53-21-101 Effective 07/01/26. Definitions.
As used in this chapter: (1) "Crime scene investigator technician" means an individual employed by a law enforcement agency to collect and analyze evidence from crime scenes and crime-related incidents.
(2) "Designated mental health resources liaison" means a non-leadership human resources or other administrative employee designated by a first responder agency who receives and processes a request for mental health resources on behalf of the first responder agency under this chapter.
(3) "First responder" means: (a) a law enforcement officer, as defined in Section 53-13-103;
(b) an emergency medical technician, as defined in Section 53-2e-101;
(c) an advanced emergency medical technician, as defined in Section 53-2e-101;
(d) a paramedic, as defined in Section 53-2e-101;
(e) a firefighter, as defined in Section [34A-3-113] 34A-3-101;
(f) a dispatcher, as defined in Section 53-6-102;
(g) a correctional officer, as defined in Section 53-13-104;
(h) a special function officer, as defined in Section 53-13-105, employed by a local sheriff;
(i) a search and rescue worker under the supervision of a local sheriff;
(j) a forensic interviewer or victim advocate employed by a [children's justice center] Children's Justice Center established in accordance with Section 67-5b-102;
(k) a credentialed criminal justice system victim advocate as defined in Section 77-38-403 who responds to incidents with a law enforcement officer;
(l) a crime scene investigator technician;
(m) a wildland firefighter;
(n) an investigator or prosecutor of cases involving sexual crimes against children; or
(o) a civilian employee of a first responder agency who has been authorized to view or otherwise access information concerning crimes, accidents, or other traumatic events.

(4) "First responder agency" means: (a) a special district, municipality, interlocal entity, or other political subdivision that employs a first responder to provide fire protection, paramedic, law enforcement, or emergency services; or
(b) a certified private law enforcement agency as defined in Section 53-19-102.

(5) (a) "Mental health resources" means: (i) an assessment to determine appropriate mental health treatment that is performed by a mental health therapist;
(ii) outpatient mental health treatment provided by a mental health therapist; or
(iii) peer support services provided by a peer support specialist who is qualified to provide peer support services under Subsection 26B-5-102(2)(gg).

(b) "Mental health resources" includes, at a minimum, the following services: (i) regular periodic screenings for all employees within the first responder agency;
(ii) assessments and availability to mental health services for personnel directly involved in a critical incident within 48 hours of the incident; and
(iii) regular and continuing access to the mental health program for: (A) spouses and children of first responders;
(B) first responders who have retired or separated from the agency; and
(C) spouses of first responders who have retired or separated from the agency.

(6) "Mental health therapist" means the same as that term is defined in Section 58-60-102.
(7) "Plan" means a plan to implement or expand a program that provides mental health resources to first responders for which the division awards a grant under this chapter.
(8) "Retired" means the status of an individual who has become eligible, applies for, and may receive an allowance under Title 49, Utah State Retirement and Insurance Benefit Act.
(9) "Separated" means the status of an individual who has separated from employment as a first responder from a first responder agency, except as a result of [a critical incident involving the first responder] misconduct or disciplinary action.
(10) "Small first responder agency" means a first responder agency that: (a) has 10 or fewer employees;
(b) is primarily staffed by volunteers; or
(c) is located in: (i) a county of the [third, fourth, fifth,] fifth or sixth class;
(ii) a city of the [third, fourth, fifth,] fifth or sixth class; or
(iii) a town.

Section 4. Section 53-21-102 is amended to read:
53-21-102 Effective 05/06/26. Mental health services -- Requirement to provide -- Eligibility -- Confidentiality -- Requests -- Reporting noncompliance -- Designation.
(1) As used in this section, "public safety portal" means the data portal created in Section 63A-16-1002.
(2) Every first responder agency within the state shall provide or make available mental health resources to: (a) all first responders;
(b) the spouse and children of first responders;
(c) surviving spouses of first responders whose death is classified as a line-of-duty death under Title 49, Utah State Retirement and Insurance Benefit Act;
(d) retired or separated first responders for at least three years from the date that the retired or separated first responder requests mental health resources, regardless of any subsequent employment as a non-first responder; and
(e) spouses of retired or separated first responders for at least three years from the date that the spouse of the retired or separated first responder requests mental health resources, regardless of any subsequent employment as a non-first responder.

[(2)] (3) All access by first responders and their families to mental health resources shall be kept confidential.
[(3)] (4) A first responder agency shall: (a) annually provide information to all employed first responders regarding: (i) the availability of mental health resources under this section, including: (A) for individuals in addition to the first responders as described in Subsection [(1)] (2); and
(B) subsequent to a separation or retirement;

(ii) how to access the mental health resources under this section; and
(iii) directions on how to appeal a denial of mental health resources under this section to the department, as provided under Section 53-21-104.3; and

(b) (i) assign a designated mental health resources liaison;
(ii) inform the department of the identity of the designated mental health resources liaison; and
(iii) update the department as to the identity of the designated mental health resources liaison when a new individual is assigned.

(5) (a) (i) The department shall annually submit a report to the Law Enforcement and Criminal Justice Interim Committee, on or before the date of the committee's November meeting, on first responder agencies' compliance with this section.
(ii) The department may fulfill the requirement described in Subsection (5)(a)(i) by conducting a survey of first responder agencies and reporting the first responder agencies' responses related to the first responder agencies' compliance with this section.

(b) The department shall submit a copy of the report described in Subsection (5)(a) to the public safety portal as described in Section 63A-16-1002.

Section 5. Section 53-21-104.1 is amended to read:
53-21-104.1 Effective 07/01/26. Department may provide certain mental health resources -- Requirements.
(1) As used in this section: (a) "Account" means the Mental Health Resources for First Responders Restricted Account created in Section 53-21-105.
(b) "Eligible first responder agency" means a small first responder agency that contributes funds to the account in accordance with Section 53-21-105.

[(1)] (2) (a) In accordance with [Subsection (4)] Subsection (5), the department may, at the department's discretion, provide certain mental health resources to [a small] an eligible first responder agency.
(b) The mental health resources described in Subsection [(1)(a)] (2)(a) may include an assessment and availability to mental health services for personnel directly involved in a critical incident within 48 hours of the incident.

[(2)] (3) The department may use a contracted provider to provide the services described in Subsection [(1)] (2).
[(3)] (4) If [a small] an eligible first responder agency elects to receive mental health services as provided under this section, the [small] eligible first responder agency shall designate a representative of the small first responder agency who is responsible for providing a timely notification to the department or the department's designee if a critical incident occurs as described in Subsection [(1)(b)] (2)(b).
[(4)] (5) (a) As provided in Subsection 53-21-103(10), the department may use up to 25% of the remaining grant funds for the mental health resources described in this section[, and may discontinue the mental health resources once the available grant funding is depleted].
(b) The department may: (i) use funds in the account for the mental health resources described in this section and for administrative support related to providing the mental health resources; and
(ii) may discontinue the mental health resources if there are insufficient funds in the account.

Section 6. Section 53-21-104.3 is amended to read:
53-21-104.3 Effective 05/06/26. Education -- Complaints -- Investigations.
(1) On or before September 1, 2024, the department shall inform all first responder agencies in the state of the requirements described in Section 53-21-102.
(2) In addition to the notification required under Subsection (1), the department shall, on the department's website, provide information describing: (a) an individual's eligibility for mental health resources under Section 53-21-102;
(b) the statutory definition for mental health resources provided in Section 53-21-101;
(c) the designated mental health resources liaison for each first responder agency as described in Subsection [53-21-102(3)(b)] 53-21-102(4)(b); and
(d) how to appeal a denial of mental health resources to the department.

(3) (a) The department shall investigate a denial of mental health resources that is received under Subsection (2)(d) to determine whether the denial was in violation of this chapter.
(b) If, after an investigation, the department determines that a first responder agency improperly denied mental health resources in violation of this chapter, the department shall notify the first responder agency and provide 60 days for the first responder agency to correct the improper denial.
(c) The department shall determine whether a first responder agency has cured the violation within the time described in Subsection (3)(b) and, if the first responder agency has not, the department shall send a letter within a reasonable time identifying the first responder agency and the relevant details of the department's investigation to: (i) the commissioner;
(ii) the chairs of the Law Enforcement and Criminal Justice Interim Committee; and
(iii) the director of the State Commission on Criminal and Juvenile Justice, who shall refer the matter for investigation under Section 63M-7-204 and may restrict state grant money under Section 63M-7-218.

Section 7. Section 53-21-105 is enacted to read:
53-21-105 Effective 07/01/26. Mental Health Resources for First Responders Restricted Account.
(1) As used in this section: (a) "Account" means the Mental Health Resources for First Responders Restricted Account created in this section.
(b) "Committee" means the Law Enforcement and Criminal Justice Interim Committee.
(c) "Contributing first responder agency" means a small first responder agency that contributes funds to the account.

(2) There is created within the General Fund a restricted fund known as the "Mental Health Resources for First Responders Restricted Account."
(3) The account consists of: (a) appropriations of the Legislature;
(b) amounts deposited into the account in accordance with this section;
(c) gifts, grants, donations, or any other conveyance of money that may be made to the account from private sources;
(d) the funds described in Subsection 53-21-103(10); and
(e) interest earned on money in the account.

(4) (a) The account shall earn interest.
(b) Interest earned on the account shall be deposited into the account.

(5) (a) A small first responder agency may contribute funds to the account.
(b) If a small first responder agency contributes to the account, the small first responder agency shall contribute to the account as described in this section.

(6) In a fiscal year that begins on or after July 1, 2026, a contributing first responder agency shall annually contribute $25 per first responder employed by the contributing first responder agency.
(7) The department shall make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for: (a) a process for collecting contributing first responder agency contributions to the account described in this section; and
(b) a process for depositing into the account contributing first responder agency contributions described in this section.

(8) Subject to appropriations from the Legislature, the department may use money in the account: (a) to provide the mental health resources to an eligible first responder agency as described in Section 53-1-104.1; and
(b) for administrative support related to providing the mental health resources described in Section 53-1-104.1.

Section 8. Section 53-32-101 is enacted to read:
32. Firefighter Cancer Benefit Trust Fund 1. General Provisions 53-32-101 Effective 07/01/26. Definitions.
As used in this chapter: (1) "Board" means the Firefighter Cancer Benefit Trust Fund Board of Trustees created in Section 53-32-202.
(2) "Firefighter" means the same as that term is defined in Section 34A-3-101.
(3) "Presumptive cancer" means the same as that term is defined in Section 34A-3-101.
(4) "Program" means the statewide fire and rescue training program described in Section 53H-4-705.
(5) "Rocky Mountain Center for Occupational and Environmental Health" means the same as that term is defined in Section 34A-3-101.

Section 9. Section 53-32-201 is enacted to read:
2. Firefighter Cancer Benefit Trust Fund 53-32-201 Effective 07/01/26. Firefighter Cancer Benefit Trust Fund.
(1) There is created a private purpose trust fund entitled the "Firefighter Cancer Benefit Trust Fund."
(2) The trust fund consists of: (a) appropriations made to the fund by the Legislature, if any;
(b) private donations and grants; and
(c) other revenue received from other sources.

(3) The board shall: (a) account for the receipt and expenditures of trust fund money; or
(b) enter into contract with a third-party administrator to administer the fund and account for the receipt and expenditure of trust fund money.

(4) (a) The trust fund shall earn interest.
(b) The trust fund's earned interest shall remain in the trust.

(5) The board may expend money from the trust fund for reasonable administrative costs that the board incurs for administering the trust fund.
(6) Assets of the trust fund are dedicated for the purposes established by statute and administrative rule.
(7) Creditors of the board and of employers liable for the benefits paid under this chapter may not seize, attach, or otherwise obtain assets of the trust fund.

Section 10. Section 53-32-202 is enacted to read:
53-32-202 Effective 07/01/26. Firefighter Cancer Benefit Trust Fund Board of Trustees -- Quorum -- Establish rates -- Duties -- Reporting.
(1) (a) There is created the Firefighter Cancer Benefit Trust Fund Board of Trustees composed of 11 members.
(b) The president of the Senate shall appoint four individuals to the board as follows: (i) one senator;
(ii) one fire chief representing a department in a county of the first or second class;
(iii) one fire chief representing a department in a county of the third through sixth class; and
(iv) one fire chief representing a department whose members are majority volunteers.

(c) The speaker of the House of Representatives shall appoint four individuals to the board as follows: (i) one r epresentative;
(ii) two firefighters who possess a rank of captain or below; and
(iii) one individual with professional investment experience.

(d) The governor shall appoint three individuals to the board as follows: (i) one licensed physician or surgeon with professional expertise in oncology or occupational medicine who is not currently employed by the Rocky Mountain Center for Occupational and Environmental Health; and
(ii) two members who are either an elected municipal official or a city manager.

(2) (a) Each member shall serve a term of two years and may be reappointed for successive terms.
(b) After two years from the initial appointments, the appointing authority shall stagger appointing board members so that no more than one-half of the members' terms expire in the same year.

(3) When a vacancy occurs on the board, a replacement shall be appointed for the remainder of the term.
(4) The board shall elect annually one of the board members as the chair.
(5) (a) Six members of the board make a quorum.
(b) If a quorum is present when the board takes a vote, the affirmative vote of a majority of the board members present is the act of the board.

(6) The board shall ensure that assets of the trust fund are dedicated to providing support and benefits to covered firefighters and covered firefighter's beneficiaries, in accordance with this chapter and rules the board makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(7) A member may not receive compensation or benefits for the member's service, but may receive per diem and travel expenses in accordance with: (a) Section 63A-3-106;
(b) Section 63A-3-107; and
(c) rules made by the Division of Finance according to Sections 63A-3-106 and 63A-3-107.

(8) (a) The program shall staff the board.
(b) The program shall provide accounting services for the trust fund.

(9) The board shall: (a) study: (i) cancer incidence rates;
(ii) cancer incidence trust award levels;
(iii) funding mechanisms for the trust, including potential employer contributions; and
(iv) mechanisms for disbursement of the trust funds that are designed to: (A) reduce workers' compensation premiums for policies covering firefighters; and
(B) provide funding for a firefighter diagnosed with a presumptive cancer before a workers' compensation claim is processed;

(b) consult with stakeholders representing firefighters, fire departments, and insurers that issue workers' compensation policies; and
(c) review mechanisms proposed and implemented in other states for the disbursement of the trust funds.

(10) Before December 1, 2026, the board shall prepare and submit recommendations based on the study and consultation the board performs in accordance with Subsection (9), to the Executive Appropriations Committee.

Section 11. Section 53H-4-705 is amended to read:
53H-4-705 Effective 07/01/26. Fire prevention, education, and training program.
(1) With technical advice and support from the fire board, Utah Valley University shall operate a statewide fire and rescue training program that: (a) provides instruction, training, and testing for: (i) Utah Valley University students; and
(ii) firefighters and emergency rescue personnel throughout the state, whether paid or volunteer;

(b) explores new methods of firefighting, fire training, and fire prevention;
(c) provides training for fire and arson detection and investigation;
(d) provides training to students, firefighters, and emergency rescue personnel on how to conduct public education programs to promote fire safety;
(e) provides aircraft rescue firefighting training;
(f) provides for certification of firefighters, pump operators, instructors, officers, and rescue personnel; and
(g) provides facilities and props for teaching firefighting and emergency rescue skills.

(2) Utah Valley University shall ensure that the curriculum, training, and facilities offered in the fire and rescue training program are sufficient to allow individuals who successfully complete the program to receive applicable certification as a firefighter or emergency rescue professional.
(3) Utah Valley University and the fire board shall consult together regarding: (a) the development and content of the curriculum and training of the fire and rescue training program;
(b) the identification of individuals who may participate in the fire and rescue training program without cost; and
(c) the establishment of certification standards and requirements.

(4) Utah Valley University shall allow individuals designated by the fire board to participate in and complete the fire and rescue training program without cost and to receive applicable certification.
(5) Utah Valley University and the fire board shall by contract establish terms to: (a) define the scope and content of the fire and rescue training program;
(b) identify the fire and rescue personnel throughout the state who will be permitted to participate in the fire and rescue training program without cost; and
(c) define other aspects of the relationship between Utah Valley University and the fire board relating to the fire and rescue training program that are mutually beneficial.

(6) In accordance with Section 34A-3-114, the fire and rescue training program shall: (a) obtain and utilize a record keeping system for the cancer screening program;
(b) facilitate cancer screenings conducted by the Rocky Mountain Center for Occupational and Environmental Health; and
[(b)] (c) track cancer screenings for a firefighter.

(7) In accordance with Section 53-32-202, the fire and rescue training program shall: (a) provide staff for the board created in Section 53-32-202; and
(b) provide accounting services for the trust fund created in Section 53-32-201.

Section 12. Section 59-9-101 is amended to read:
59-9-101 Effective 07/01/26. Tax basis -- Rates -- Exemptions -- Rate reductions.
(1) (a) Except as provided in Subsection (1)(b), (1)(d), or (5), an admitted insurer shall pay to the commission on or before March 31 in each year, a tax of 2.25% of the total premiums received by admitted insurer during the preceding calendar year from insurance covering property or risks located in this state.
(b) This Subsection (1) does not apply to: (i) workers' compensation insurance, assessed under Subsection (2);
(ii) title insurance premiums taxed under Subsection (3);
(iii) annuity considerations;
(iv) insurance premiums paid by an institution within the state system of higher education as specified in Section 53H-1-102; and
(v) ocean marine insurance.

(c) The taxable premium under this Subsection (1) shall be reduced by: (i) the premiums returned or credited to policyholders on direct business subject to tax in this state;
(ii) the premiums received for reinsurance of property or risks located in this state; and
(iii) the dividends, including premium reduction benefits maturing within the year: (A) paid or credited to policyholders in this state; or
(B) applied in abatement or reduction of premiums due during the preceding calendar year.

(d) (i) For purposes of this Subsection (1)(d): (A) "Utah variable life insurance premium" means an insurance premium paid: (I) by: (Aa) a corporation; or
(Bb) a trust established or funded by a corporation; and

(II) for variable life insurance covering risks located within the state.

(B) "Variable life insurance" means an insurance policy that provides for life insurance, the amount or duration of which varies according to the investment experience of one or more separate accounts that are established and maintained by the insurer [pursuant to] in accordance with Title 31A, Insurance Code.

(ii) Notwithstanding Subsection (1)(a), beginning on January 1, 2006, the tax on that portion of the total premiums subject to a tax under Subsection (1)(a) that is a Utah variable life insurance premium shall be calculated as follows: (A) 2.25% of the first $100,000 of Utah variable life insurance premiums: (I) paid for each variable life insurance policy; and
(II) received by the admitted insurer in the preceding calendar year; and

(B).08% of the Utah variable life insurance premiums that exceed $100,000: (I) paid for the policy described in Subsection (1)(d)(ii)(A); and
(II) received by the admitted insurer in the preceding calendar year.

(2) (a) An admitted insurer writing workers' compensation insurance in this state shall pay to the tax commission, on or before March 31 in each year, a premium assessment on the basis of the total workers' compensation premium income received by the insurer from workers' compensation insurance in this state during the preceding calendar year as follows: (i) on or before December 31, 2010, an amount of equal to or greater than 1%, but equal to or less than 5.75% of the total workers' compensation premium income described in this Subsection (2);
(ii) on and after January 1, 2011, but on or before December 31, 2022, an amount of equal to or greater than 1%, but equal to or less than 4.25% of the total workers' compensation premium income described in this Subsection (2); and
(iii) on and after January 1, 2023, an amount equal to 1.25% of the total workers' compensation premium income described in this Subsection (2).

(b) Total workers' compensation premium income means the net written premium as calculated before any premium reduction for any insured employer's deductible, retention, or reimbursement amounts and also those amounts equivalent to premiums as provided in Section 34A-2-202.
(c) The percentage of premium assessment applicable for a calendar year shall be determined by the Labor Commission under Subsection (2)(d). The total premium income shall be reduced in the same manner as provided in Subsections (1)(c)(i) and (1)(c)(ii), but not as provided in Subsection (1)(c)(iii). The commission shall promptly remit from the premium assessment collected under this Subsection (2): (i) income to the state treasurer for credit to the Employers' Reinsurance Fund created under Subsection 34A-2-702(1) as follows: (A) on or before December 31, 2009, an amount of up to 5% of the total workers' compensation premium income;
(B) on and after January 1, 2010, but on or before December 31, 2010, an amount of up to 4.5% of the total workers' compensation premium income;
(C) on and after January 1, 2011, but on or before December 31, 2022, an amount of up to 3% of the total workers' compensation premium income; and
(D) on and after January 1, 2023, 0% of the total workers' compensation premium income;

(ii) an amount equal to.25% of the total workers' compensation premium income to the state treasurer for credit to the Workplace Safety Account created by Section 34A-2-701;
(iii) an amount of up to.5% and any remaining assessed percentage of the total workers' compensation premium income to the state treasurer for credit to the Uninsured Employers' Fund created under Section 34A-2-704; and
(iv) beginning on January 1, 2010,.5% of the total workers' compensation premium income to the state treasurer for credit to the Industrial Accident Restricted Account created in Section 34A-2-705.

(d) (i) The Labor Commission shall determine the amount of the premium assessment for each year on or before each October 15 of the preceding year. The Labor Commission shall make this determination following a public hearing. The determination shall be based upon the recommendations of a qualified actuary.
(ii) The actuary shall recommend a premium assessment rate sufficient to provide payments of benefits and expenses from the Employers' Reinsurance Fund and to project a funded condition with assets greater than liabilities by no later than June 30, 2025.
(iii) The actuary shall recommend a premium assessment rate sufficient to provide payments of benefits and expenses from the Uninsured Employers' Fund and to maintain it at a funded condition with assets equal to or greater than liabilities.
(iv) At the end of each fiscal year the minimum approximate assets in the Employers' Reinsurance Fund shall be $5,000,000 which amount shall be adjusted each year beginning in 1990 by multiplying by the ratio that the total workers' compensation premium income for the preceding calendar year bears to the total workers' compensation premium income for the calendar year 1988.
(v) The requirements of Subsection (2)(d)(iv) cease when the future annual disbursements from the Employers' Reinsurance Fund are projected to be less than the calculations of the corresponding future minimum required assets. The Labor Commission shall, after a public hearing, determine if the future annual disbursements are less than the corresponding future minimum required assets from projections provided by the actuary.
(vi) At the end of each fiscal year the minimum approximate assets in the Uninsured Employers' Fund shall be $2,000,000, which amount shall be adjusted each year beginning in 1990 by multiplying by the ratio that the total workers' compensation premium income for the preceding calendar year bears to the total workers' compensation premium income for the calendar year 1988.

(e) A premium assessment that is to be transferred into the General Fund may be collected on premiums received from Utah public agencies.

(3) An admitted insurer writing title insurance in this state shall pay to the commission, on or before March 31 in each year, a tax of.45% of the total premium received by either the insurer or by its agents during the preceding calendar year from title insurance concerning property located in this state. In calculating this tax, "premium" includes the charges made to an insured under or to an applicant for a policy or contract of title insurance for: (a) the assumption by the title insurer of the risks assumed by the issuance of the policy or contract of title insurance; and
(b) abstracting title, title searching, examining title, or determining the insurability of title, and every other activity, exclusive of escrow, settlement, or closing charges, whether denominated premium or otherwise, made by a title insurer, an agent of a title insurer, a title insurance producer, or any of them.

(4) Beginning July 1, 1986, a former county mutual and a former mutual benefit association shall pay the premium tax or assessment due under this chapter. Premiums received after July 1, 1986, shall be considered in determining the tax or assessment.
(5) The following insurers are not subject to the premium tax on health care insurance that would otherwise be applicable under Subsection (1): (a) an insurer licensed under Title 31A, Chapter 5, Domestic Stock and Mutual Insurance Corporations;
(b) an insurer licensed under Title 31A, Chapter 7, Nonprofit Health Service Insurance Corporations;
(c) an insurer licensed under Title 31A, Chapter 8, Health Maintenance Organizations and Limited Health Plans;
(d) an insurer licensed under Title 31A, Chapter 9, Insurance Fraternals;
(e) an insurer licensed under Title 31A, Chapter 11, Motor Clubs; and
(f) an insurer licensed under Title 31A, Chapter 14, Foreign Insurers.

(6) (a) As used in this Subsection (6): (i) "Cancellation fee waiver" means the same as that term is defined in Section 31A-23a-902.
(ii) "Primary certificate holder" means an individual who elects and purchases travel insurance under a group policy.
(iii) "Primary policyholder" means an individual who elects and purchases individual travel insurance.
(iv) "Travel assistance service" means the same as that term is defined in Section 31A-23a-902.
(v) "Travel insurance" means the same as that term is defined in Section 31A-23a-902.

(b) A travel insurer shall: (i) pay a premium tax required under Subsection (1) on a travel insurance premium that: (A) an individual primary policyholder pays, if the policyholder is a resident of this state;
(B) a primary certificate holder pays, if the certificate holder is a resident of this state and elects coverage under a group travel insurance policy; or
(C) subject to any apportionment rules that apply to the insurer across multiple taxing jurisdictions or permit the insurer to allocate the premium on an apportioned basis in a reasonable and equitable manner across multiple jurisdictions, a blanket travel insurance policyholder pays for eligible blanket group members, if the policyholder is a resident in this state, has the policyholder's principal place of business in this state, or has the principal place of business of an affiliate or subsidiary that has purchased blanket travel insurance in this state;

(ii) document the state of residence or principal place of business of each policyholder and certificate holder; and
(iii) report as a premium only the amount allocable to travel insurance and not an amount received for: (A) a cancellation fee waiver; or
(B) a travel assistance service.

(7) A captive insurer, as provided in Section 31A-3-304, that pays a fee imposed under Section 31A-3-304 is not subject to the premium tax under this section.
(8) An insurer issuing multiple policies to an insured may not artificially allocate the premiums among the policies for purposes of reducing the aggregate premium tax or assessment applicable to the policies.
(9) The retaliatory provisions of Title 31A, Chapter 3, Department Funding, Fees, and Taxes, apply to the tax or assessment imposed under this chapter.
(10) (a) As used in this Subsection (10): (i) "Diverted revenue" means revenue collected from taxes levied under this section that is not paid into or does not remain in the General Fund because of a statutory provision requiring the revenue to be paid or distributed as provided in that statutory provision.
(ii) "Net revenue" means the total revenue collected from taxes levied under this section, excluding diverted revenue.

(b) For fiscal year 2027 and for fiscal year 2028, the Division of Finance shall transfer $3,700,000 of the revenue collected from taxes levied under this section to the Utah Valley University - Special Projects, Fire and Rescue Training, for the cancer screening program described in Section 34A-3-114.
(c) Beginning fiscal year 2027, the Division of Finance shall transfer $250,000 of the revenue collected from taxes levied under this section to the Utah Valley University - Special Projects, Fire and Rescue Training, for the record keeping system for the cancer screening program described in Section 53H-4-705.
(d) Beginning fiscal year 2027, the Division of Finance shall transfer on an annual basis the net revenue into the Firefighter Cancer Benefit Trust Fund created in Section 53-32-201.

Section 13. Section 63I-1-253 is amended to read:
63I-1-253 Effective 05/06/26. Repeal dates: Titles 53 through 53G.
(1) Section 53-1-122, Road Rage Awareness and Prevention Restricted Account, is repealed July 1, 2028.
(2) Section 53-2a-105, Emergency Management Administration Council created -- Function -- Composition -- Expenses, is repealed July 1, 2029.
(3) Section 53-2a-1103, Search and Rescue Advisory Board -- Members -- Compensation, is repealed July 1, 2030.
(4) Section 53-2a-1104, General duties of the Search and Rescue Advisory Board, is repealed July 1, 2027.
(5) Title 53, Chapter 2a, Part 15, Grid Resilience Committee, is repealed July 1, 2027.
(6) Section 53-2d-104, State Emergency Medical Services Committee -- Membership -- Expenses, is repealed July 1, 2029.
(7) Section 53-2d-503, Establishment of maximum rates, is repealed July 1, 2027.
(8) Section 53-5a-302, Concealed Firearm Review Board -- Membership -- Compensation -- Terms -- Duties, is repealed July 1, 2029.
(9) Section 53-11-104, Board, is repealed July 1, 2029.
(10) Section 53-21-103, Grants to first responder agencies -- Rulemaking, is repealed July 1, 2027.
(11) Subsection 53-21-105(3)(d), describing certain funds related to grants for first responder agencies, is repealed July 1, 2027.
[(10)] (12) Title 53, Chapter 31, Department Interaction With Local Law Enforcement, is repealed July 1, 2027.
[(11)] (13) Subsection 53C-3-203 (4)(b)(vii), regarding the distribution of money from the Land Exchange Distribution Account to the Geological Survey for test wells and other hydrologic studies in the West Desert, is repealed July 1, 2030.
[(12)] (14) Subsection 53E-1-201 (1)(q), regarding the Higher Education and Corrections Council, is repealed July 1, 2027.
[(13)] (15) Subsection 53E-2-304 (6), regarding foreclosing a private right of action or waiver of governmental immunity, is repealed July 1, 2027.
[(14)] (16) Subsection 53E-3-503 (5), regarding coordinating councils for youth in care, is repealed July 1, 2027.
[(15)] (17) Subsection 53E-3-503 (6), regarding coordinating councils for youth in care, is repealed July 1, 2027.
[(16)] (18) Subsection 53E-4-202 (8)(b), regarding a standards review committee, is repealed January 1, 2028.
[(17)] (19) Section 53E-4-203, Standards review committee, is repealed January 1, 2028.
[(18)] (20) Title 53E, Chapter 6, Part 5, Utah Professional Practices Advisory Commission, is repealed July 1, 2033.
[(19)] (21) Subsection 53E-7-207 (7), regarding a private right of action or waiver of governmental immunity, is repealed July 1, 2027.
[(20)] (22) Section 53F-5-215, Elementary teacher preparation assessment grant, is repealed July 1, 2028.
[(21)] (23) Section 53F-5-219, Local Innovations Civics Education Pilot Program, is repealed July 1, 2026.
[(22)] (24) Title 53F, Chapter 10, Part 2, Capital Projects Evaluation Panel, is repealed July 1, 2027.
[(23)] (25) Subsection 53G-4-608 (2)(b), regarding the Utah Seismic Safety Commission, is repealed January 1, 2025.
[(24)] (26) Subsection 53G-4-608 (4)(b), regarding the Utah Seismic Safety Commission, is repealed January 1, 2025.
[(25)] (27) Section 53G-9-212, Drinking water quality in schools, is repealed July 1, 2027.
[(26)] (28) Subsection 53G-9-703(4), regarding the parental video presentation concerning student use of technology, is repealed January 1, 2030.
[(27)] (29) Subsection 53H-1-402(1)(j), regarding the Higher Education and Corrections Council, is repealed July 1, 2027.
[(28)] (30) Section 53H-1-604, Higher Education and Corrections Council, is repealed July 1, 2027.
[(29)] (31) Subsection 53H-4-210(3), regarding the creation of the SafeUT and School Safety Commission, is repealed January 1, 2030.
[(30)] (32) Subsection 53H-4-210(4), regarding the appointment of the members of the SafeUT and School Safety Commission, is repealed January 1, 2030.
[(31)] (33) Subsection 53H-4-210(5), regarding the attorney general designating the chair of the SafeUT and School Safety Commission, is repealed January 1, 2030.
[(32)] (34) Subsection 53H-4-210(6), regarding the quorum requirements of the SafeUT and School Safety Commission, is repealed January 1, 2030.
[(33)] (35) Subsection 53H-4-210(7), regarding a formal action of the SafeUT and School Safety Commission, is repealed January 1, 2030.
[(34)] (36) Subsection 53H-4-210(8), regarding compensation for members of the SafeUT and School Safety Commission, is repealed January 1, 2030.
[(35)] (37) Subsection 53H-4-210(9), regarding the support staff for the SafeUT and School Safety Commission, is repealed January 1, 2030.
[(36)] (38) Section 53H-4-306.1, Definitions -- Electrification of Transportation Infrastructure Research Center, is repealed July 1, 2028.
[(37)] (39) Section 53H-4-306.2, Electrification of Transportation Infrastructure Research Center -- Designation -- Duties, is repealed July 1, 2028.
[(38)] (40) Section 53H-4-306.3, Electrification of Transportation Infrastructure Research Center -- Steering committee, is repealed July 1, 2028.
[(39)] (41) Section 53H-4-306.4, Electrification of Transportation Infrastructure Research Center -- Industry advisory board, is repealed July 1, 2028.
[(40)] (42) Section 53H-4-306.5, Electrification of Transportation Infrastructure Research Center -- Duties of the project director, is repealed July 1, 2028.
[(41)] (43) Section 53H-4-306.6, Electrification of Transportation Infrastructure Research Center -- Project development and strategic objectives -- Reporting requirements, is repealed July 1, 2028.
[(42)] (44) Section 53H-4-307.1, Center for Civic Excellence, is repealed July 1, 2030.
[(43)] (45) Section 53H-4-307.2, Center for Civic Excellence -- Duties -- Authority, is repealed July 1, 2030.
[(44)] (46) Section 53H-4-307.3, Center for Civic Excellence -- Leadership, is repealed July 1, 2030.
[(45)] (47) Section 53H-4-307.4, Center for Civic Excellence -- Faculty, is repealed July 1, 2030.
[(46)] (48) Section 53H-4-307.5, Center for Civic Excellence -- Curriculum, is repealed July 1, 2030.
[(47)] (49) Section 53H-4-307.6, Center for Civic Excellence -- Oversight -- Reporting, is repealed July 1, 2030.
[(48)] (50) Section 53H-4-313, Food Security Council, is repealed July 1, 2027.
[(49)] (51) Section 53H-8-305, Five-year performance goals, is repealed July 1, 2027.
[(50)] (52) Title 53H, Chapter 10, Part 4, Education Savings Incentive Program, is repealed July 1, 2028.

Section 14. Repealer.
Premium tax revenues -- Formula -- Deposits. State appropriation funding offset -- Proportionate share determination and reporting.
Section 15. FY 2027 Appropriations.
The following sums of money are appropriated for the fiscal year beginning July 1, 2026, and ending June 30, 2027. These are additions to amounts previously appropriated for fiscal year 2027. Subsection 15(a). Operating and Capital Budgets Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the Legislature appropriates the following sums of money from the funds or accounts indicated for the use and support of the government of the state of Utah. CRIMINAL JUSTICE DEPARTMENT OF PUBLIC SAFETY ITEM 1 Department of Public Safety - Programs Operations From General Fund, One-time (800,000) From Mental Health Resources for First Responders Restricted Account 112,500 From Mental Health Resources for First Responders Restricted Account, One-time 15,000 Department Commissioner's Office (672,500) GENERAL GOVERNMENT DEPARTMENT OF GOVERNMENT OPERATIONS ITEM 2 Department of Government Operations - Division of Finance From Mental Health Resources for First Responders Restricted Account 1,900 From Mental Health Resources for First Responders Restricted Account, One-time 900 Financial Reporting 2,800 Subsection 15(b). Restricted Fund and Account Transfers The Legislature authorizes the State Division of Finance to transfer the following amounts between the following funds or accounts as indicated. Expenditures and outlays from the funds to which the money is transferred must be authorized by an appropriation. CRIMINAL JUSTICE ITEM 3 General Fund Restricted - Mental Health Resources for First Responders Account From General Fund, One-time 800,000 Mental Health Resources for First Responders Account 800,000

Section 16. Effective Date.
(1) Except as provided in Subsection (2), this bill takes effect on July 1, 2026.
(2) The actions affecting the following sections take effect on May 6, 2026: (a) Section 53-2d-703(Effective 05/06/26)(Repealed 07/01/27);
(b) Section 53-21-102(Effective 05/06/26);
(c) Section 53-21-104.3(Effective 05/06/26); and
(d) Section 63I-1-253(Effective 05/06/26).

3-12-26 1:04 PM