Revisor's Technical Corrections to Utah Code, the official text

Revisor's Technical Corrections to Utah Code
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Casey Snider
Senate Sponsor: Kirk A. Cullimore

LONG TITLE
General Description:
This bill makes technical corrections to the Utah Code.
Highlighted Provisions:
This bill: modifies parts of the Utah Code to make technical corrections, including: eliminating or correcting references involving repealed provisions;
eliminating redundant or obsolete language;
making minor wording changes;
updating cross-references; and
correcting numbering and other errors;

amends the Sunset Act and the Repeal Dates by Title Act to repeal sunset and repeal dates that have passed and taken effect; and
adds a coordination clause to subordinate changes in this bill that are in conflict with other legislation that passes during the 2026 General Session.

Money Appropriated in this Bill: None Other Special Clauses: This bill provides a special effective date. This bill provides a coordination clause. Utah Code Sections Affected: AMENDS:
10-2a-201.5 Effective 05/06/26 Partially Repealed 01/01/31, as last amended by Laws of Utah 2025, Chapters 385, 399
10-2a-508 Effective 05/06/26 Repealed 01/01/31, as enacted by Laws of Utah 2024, Chapter 534
10-5-109 Effective 05/06/26, as last amended by Laws of Utah 2019, Chapter 322
10-5-112 Effective 05/06/26, as last amended by Laws of Utah 2021, Chapter 434
10-6-118 Effective 05/06/26, as last amended by Laws of Utah 2019, Chapter 322
17-72-503 Effective 05/06/26, as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 13
17D-4-102 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapters 29, 347
17D-4-203 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 498
17D-4-204 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 347
17E-7-401 Effective 05/06/26, as renumbered and amended by Laws of Utah 2025, First Special Session, Chapter 14
26B-2-124 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 63
26B-4-510 Effective 05/06/26, as renumbered and amended by Laws of Utah 2023, Chapter 307
26B-4-1001 Effective 05/06/26, as enacted by Laws of Utah 2025, Chapter 88
32B-7-202 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapters 162, 173
34-23-501 Effective 05/06/26, as enacted by Laws of Utah 2025, Chapter 245
53-2a-1501 Effective 05/06/26 Repealed 07/01/27, as enacted by Laws of Utah 2022, Chapter 396
53-10-403 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapters 173, 208 and 291
53-22-106 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 388
58-60-107 Effective 05/06/26, as last amended by Laws of Utah 2023, Chapter 339
58-61-307 Effective 05/06/26, as last amended by Laws of Utah 2018, Chapter 415
59-1-306 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 258
59-2-102 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 234
59-2-208 Effective 05/06/26, as enacted by Laws of Utah 1987, Chapter 4
59-2-919 Effective 05/06/26, as last amended by Laws of Utah 2025, First Special Session, Chapter 17
59-2-919.1 Effective 05/06/26 Superseded 07/01/26, as last amended by Laws of Utah 2025, Chapter 337
59-2-919.1 Effective 07/01/26, as last amended by Laws of Utah 2025, Chapter 518
59-2-924 Effective 05/06/26, as last amended by Laws of Utah 2025, First Special Session, Chapter 15
59-2-926 Effective 05/06/26 Superseded 07/01/26, as last amended by Laws of Utah 2023, Chapter 7
59-2-926 Effective 07/01/26, as last amended by Laws of Utah 2025, Chapter 518
59-10-1028 Effective 05/06/26, as last amended by Laws of Utah 2021, Chapter 367
59-10-1106 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 333
59-12-2401 Effective 05/06/26, as enacted by Laws of Utah 2025, First Special Session, Chapter 12
59-14-601 Effective 05/06/26, as last amended by Laws of Utah 2013, Chapter 148
59-32-101 Effective 05/06/26, as enacted by Laws of Utah 2025, Chapter 339
61-2f-202 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 248
61-2f-202.5 Effective 05/06/26, as enacted by Laws of Utah 2025, Chapter 248
63A-17-307 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapters 112, 154
63G-2-202 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 188
63G-2-309 Effective 05/06/26, as last amended by Laws of Utah 2025, First Special Session, Chapter 9
63G-2-403 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 476
63I-1-226 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapters 47, 277 and 366
63I-1-236 Effective 05/06/26, as last amended by Laws of Utah 2024, Chapters 320, 506 and 507
63I-1-253 Effective 05/06/26, as last amended by Laws of Utah 2025, First Special Session, Chapter 9
63I-1-263 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapters 391, 512
63I-1-281 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 470
63I-2-204 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapters 277, 278 and 414
63I-2-211 Effective 05/06/26, as last amended by Laws of Utah 2024, Chapter 385
63I-2-220 Effective 05/06/26, as last amended by Laws of Utah 2024, Forth Special Session, Chapter 2
63I-2-226 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapters 277, 414
63I-2-232 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 277
63I-2-234 Effective 05/06/26, as last amended by Laws of Utah 2024, Third Special Session, Chapter 5
63I-2-235 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 277
63I-2-253 Effective 05/06/26, as last amended by Laws of Utah 2025, First Special Session, Chapter 9
63I-2-263 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapters 182, 273 and 277
63I-2-279 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 258
63I-2-281 Effective 05/06/26, as last amended by Laws of Utah 2024, Third Special Session, Chapter 5
63J-1-312 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 272
63N-2-106 Effective 05/06/26, as last amended by Laws of Utah 2021, Chapter 282
63N-3-1601 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 440
64-13-10.6 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 227
64-13-14.5 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 214
64-13e-102 Effective 05/06/26, as last amended by Laws of Utah 2025, First Special Session, Chapter 9
65A-8-401 Effective 05/06/26, as enacted by Laws of Utah 2025, Chapter 74
73-10-4 Effective 05/06/26 Partially Repealed 12/31/30, as last amended by Laws of Utah 2025, Chapter 119
76-5-203 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapters 173, 204, 208, and 284
76-5c-101 Effective 05/06/26, as renumbered and amended by Laws of Utah 2025, Chapter 173
76-6-202 Effective 05/06/26, as last amended by Laws of Utah 2025, First Special Session, Chapter 11
77-20-205 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 243
77-20-206 Effective 05/06/26, as last amended by Laws of Utah 2025, Chapter 526
78A-5a-101 Effective 05/06/26, as last amended by Laws of Utah 2024, Chapter 158
78B-6-502 Effective 05/06/26, as last amended by Laws of Utah 2024, Chapters 25, 350

RENUMBERS AND AMENDS:
26B-1-436 Effective 05/06/26, (Renumbered from 26B-2-124.1, as enacted by Laws of Utah 2025, Chapter 63)
26B-4-1004 Effective 05/06/26, (Renumbered from 26B-4-903, as enacted by Laws of Utah 2025, Chapter 112)
26B-4-1005 Effective 05/06/26, (Renumbered from 26B-4-904, as enacted by Laws of Utah 2025, Chapter 112)
26B-4-1006 Effective 05/06/26, (Renumbered from 26B-4-1102, as enacted by Laws of Utah 2025, Chapter 428)
REPEALS:
26B-4-901 Effective 05/06/26, as enacted by Laws of Utah 2025, Chapter 112
26B-4-1101 Effective 05/06/26, as enacted by Laws of Utah 2025, Chapter 428
76-8-309.3 Effective 05/06/26, as enacted by Laws of Utah 2024, Chapter 187
79-6-501 Effective 05/06/26, as renumbered and amended by Laws of Utah 2021, Chapter 280
79-6-502 Effective 05/06/26, as renumbered and amended by Laws of Utah 2021, Chapter 280
79-6-503 Effective 05/06/26, as last amended by Laws of Utah 2021, Chapter 64 and renumbered and amended by Laws of Utah 2021, Chapter 280
79-6-504 Effective 05/06/26, as renumbered and amended by Laws of Utah 2021, Chapter 280
79-6-505 Effective 05/06/26, as last amended by Laws of Utah 2022, Chapter 68

Be it enacted by the Legislature of the state of Utah:
Section 1. Section 10-2a-201.5 is amended to read:
10-2a-201.5 Effective 05/06/26 Partially Repealed 01/01/31. Qualifications for incorporation.
(1) (a) An area may incorporate as a town in accordance with this part if the area: (i) (A) is contiguous; or
(B) is a community council area;

(ii) has a population of at least 75 people, but fewer than 1,000 people; and
(iii) is not already part of a municipality.

(b) A preliminary municipality may transition to, and incorporate as, a town, in accordance with Section 10-2a-510.
(c) An area may incorporate as a city in accordance with this part if the area: (i) (A) is contiguous; or
(B) is a community council area;

(ii) has a population of 1,000 people or more; and
(iii) is not already part of a municipality.

(2) (a) An area may not incorporate under this part if: (i) the area has a population of fewer than [100] 75 people; or
(ii) except as provided in Subsection (2)(b), the area has an average population density of fewer than seven people per square mile.

(b) Subsection (2)(a)(ii) does not prohibit incorporation of an area if: (i) noncompliance with Subsection (2)(a)(ii) is necessary to connect separate areas that share a demonstrable community interest; and
(ii) the area is contiguous.

(3) An area incorporating under this part may not include land owned by the United States federal government unless: (a) the area, including the land owned by the United States federal government, is contiguous; and
(b) (i) incorporating the land is necessary to connect separate areas that share a demonstrable community interest; or
(ii) excluding the land from the incorporating area would create an unincorporated island within the proposed municipality.

(4) (a) Except as provided in Subsection (4)(b), an area incorporating under this part may not include some or all of an area proposed for annexation in an annexation petition under Section 10-2-806 that: (i) was filed before the filing of the request for a feasibility study, described in Section 10-2a-202, relating to the incorporating area; and
(ii) is still pending on the date the request for the feasibility study described in Subsection (4)(a)(i) is filed.

(b) A feasibility request may propose for incorporation an area that includes some or all of an area proposed for annexation in an annexation petition described in Subsection (4)(a) if: (i) the proposed annexation area that is part of the area proposed for incorporation does not exceed 20% of the area proposed for incorporation;
(ii) the feasibility request complies with Subsections 10-2a-202(1), (3), (4), and (5) with respect to excluding the proposed annexation area from the area proposed for incorporation; and
(iii) excluding the area proposed for annexation from the area proposed for incorporation would not cause the area proposed for incorporation to not be contiguous.

(c) Except as provided in Section 10-2a-206, the lieutenant governor shall consider each feasibility request to which Subsection (4)(b) applies as not proposing the incorporation of an area proposed for annexation.

(5) (a) An area incorporating under this part may not include part of a parcel of real property and exclude part of that same parcel unless the owner of the parcel gives written consent to exclude part of the parcel.
(b) A piece of real property that has more than one parcel number is considered to be a single parcel for purposes of Subsection (5)(a) if owned by the same owner.

Section 2. Section 10-2a-508 is amended to read:
10-2a-508 Effective 05/06/26 Repealed 01/01/31. Processing of petition by lieutenant governor -- Certification or rejection -- Petition modification.
(1) Within 45 days after the day on which a petition for incorporation is filed under Section 10-2a-507, the lieutenant governor shall: (a) determine whether the petition for incorporation complies with Section 10-2a-507; and
(b) (i) if the lieutenant governor determines that the petition for incorporation complies with Section 10-2a-507, incorporate the preliminary municipality, issue a certificate of incorporation, and appoint the board chair and three board members designated under Subsection [10-2a-507(1)(e)] 10-2a-507(1)(f); or
(ii) if the lieutenant governor determines that the petition for incorporation fails to comply with Section 10-2a-507, reject the petition for incorporation and notify the primary sponsor contact in writing of the rejection and the reasons for the rejection.

(2) (a) If the lieutenant governor rejects a petition for incorporation under Subsection (1)(b)(ii), the sponsors of the petition for incorporation may correct the deficiencies for which the petition for incorporation was rejected and refile the petition for incorporation with the lieutenant governor.
(b) Notwithstanding the deadline described in Subsection 10-2a-507(1), the sponsors of the petition for incorporation may file a modified petition for incorporation under Subsection (2)(a) no later than 30 days after the day on which the lieutenant governor notifies the primary sponsor contact of the rejection under Subsection (1)(b)(ii).

(3) (a) Within 20 days after the day on which the lieutenant governor receives a modified petition for incorporation under Subsection (2)(a), the lieutenant governor shall review the modified petition for incorporation in accordance with Subsection (1).
(b) The sponsors of a petition for incorporation may not modify the petition for incorporation more than once.

Section 3. Section 10-5-109 is amended to read:
10-5-109 Effective 05/06/26. Adoption of budgets -- Filing.
(1) Before June 30 of each year, or September 1 in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923, the council shall by resolution or ordinance adopt a budget for the ensuing fiscal year for each fund for which a budget is required under this chapter.
(2) The council shall file a copy of the final budget for each fund with the state auditor within 30 days after adoption.

Section 4. Section 10-5-112 is amended to read:
10-5-112 Effective 05/06/26. Property tax levy set by ordinance -- Maximum -- Certification.
(1) (a) [Not later than] Before June 22 of each year, or September 1 in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923, the council, at a regular meeting or special meeting called for that purpose, shall by ordinance or resolution set the real and personal property tax levy for town purposes[, but the levy may be set at an appropriate later date with the approval of the State Tax Commission].
(b) Notwithstanding Subsection (1)(a), the council may set the levy at an appropriate later date with the approval of the State Tax Commission.

(2) The combined levies for each town, for all purposes in any year, excluding the retirement of general obligation bonds and the payment of any interest, and taxes expressly authorized by law to be levied in addition, may not exceed.007 per dollar of taxable value of taxable property.
(3) The town clerk shall certify the ordinance or resolution setting the levy to the county auditor, or auditors, if the town is located in more than one county, not later than June 22 of each year.
(4) For the first fiscal year after the year in which a county imposes a levy under Section 11-46-104, a town shall reduce the levy imposed under this section for general tax purposes by the amount necessary to offset the revenue described in Subsection 11-46-104(5)(c)(iii).

Section 5. Section 10-6-118 is amended to read:
10-6-118 Effective 05/06/26. Adoption of final budget -- Certification and filing.
(1) Before June 30 of each fiscal period, or, in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923, before September 1 of the year for which a property tax increase is proposed, the governing body shall by resolution or ordinance adopt a budget for the ensuing fiscal period for each fund for which a budget is required under this chapter.
(2) The budget officer of the governing body shall certify a copy of the final budget and file the copy with the state auditor within 30 days after adoption.

Section 6. Section 17-72-503 is amended to read:
17-72-503 Effective 05/06/26. Sheriff's classification of prisoners -- Classification criteria -- Alternative incarceration programs -- Limitation.
(1) As used in this section, "living area" means the same as that term is defined in Section 64-13-7.
(2) (a) Except as provided in Subsections (5) and (6), the sheriff shall adopt and implement written policies: (i) for admission of prisoners to the county jail; and
(ii) for the classification of prisoners that provide for the separation of prisoners by gender and by other factors as may reasonably provide for the safety and well-being of prisoners and the community.

(b) To the extent authorized by law, any written admission policies adopted and implemented under this Subsection (2) shall be applied equally to all entities using the county correctional facilities.

(3) Except as provided in Subsections (5) and (6), each county sheriff shall assign prisoners to a facility or section of a facility based on classification criteria that the sheriff develops and maintains.
(4) (a) Except as provided in Subsection (6), a county sheriff may develop and implement alternative incarceration programs that may involve housing a prisoner in a jail facility.
(b) A prisoner housed under an alternative incarceration program under Subsection (4)(a) shall be considered to be in the full custody and control of the sheriff for purposes of Sections 76-8-309 and [76-8-309.3] 76-8-309.1.
(c) A prisoner may not be placed in an alternative incarceration program under Subsection (4)(a) unless: (i) the county jail is at maximum operating capacity, as established under Section 17-72-402; or
(ii) ordered by the court.

(5) A jail facility shall comply with the same requirements as the Department of Corrections described in Subsections 64-13-7(4), (5), and (6) when assigning a prisoner to a living area, including the reporting requirements in Subsections 64-13-45(2)(d) and (e).
(6) This section does not authorize a sheriff to modify provisions of a contract with the Department of Corrections to house state inmates in a county jail.

Section 7. Section 17D-4-102 is amended to read:
17D-4-102 Effective 05/06/26. Definitions.
As used in this chapter: (1) "Board" means the board of trustees of a public infrastructure district.
(2) "Capital city" means a city of the first class that is the capital of the state that has a convention center within the boundary of the city.
(3) "Convention center" means a government facility: (a) owned by the county in which the convention center is located;
(b) primarily used for hosting conventions, exhibitions, trade shows, or similar events; and
(c) is located within the boundaries of a city of the first class in a county of the first class.

(4) "Convention center public infrastructure district" means a public infrastructure district created to finance public infrastructure and improvements associated with and benefiting a convention center area and surrounding area, including the costs to finance any public or privately owned improvements, including: (a) convention center-related improvements;
(b) arena improvements; and
(c) a convention center revitalization project, as that term is defined in Section 63N-3-602.

(5) "Convention center public infrastructure district in a capital city" means a convention center public infrastructure district created to finance public infrastructure and improvements for a convention center in a capital city, including: (a) the costs to finance any public improvements that serve the convention center;
(b) privately owned improvements if the improvements are an allowed use of funds under Section 63N-3-1403; and
(c) a convention center revitalization project, as that term is defined in Section 63N-3-602.

(6) "Creating entity" means the county, municipality, basic special district, or development authority that approves the creation of a public infrastructure district.
(7) "Development authority" means: (a) the Utah Inland Port Authority created in Section 11-58-201;
(b) the Point of the Mountain State Land Authority created in Section 11-59-201;
(c) the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201; or
(d) the military installation development authority created in Section 63H-1-201.

(8) "District applicant" means the person proposing the creation of a public infrastructure district.
(9) "Division" means a division of a public infrastructure district: (a) that is relatively equal in number of eligible voters or potential eligible voters to all other divisions within the public infrastructure district, taking into account existing or potential developments which, when completed, would increase or decrease the population within the public infrastructure district; and
(b) which a member of the board represents.

(10) "Governing document" means the document governing a public infrastructure district to which the creating entity agrees before the creation of the public infrastructure district, as amended from time to time, and subject to the limitations of Title 17B, Chapter 1, Provisions Applicable to All Special Districts, and this chapter.
(11) (a) "Limited tax bond" means a bond: (i) that is directly payable from and secured by ad valorem property taxes that are levied: (A) by a public infrastructure district that issues the bond; and
(B) on taxable property within the district;

(ii) that is a general obligation of the public infrastructure district; and
(iii) for which the ad valorem property tax levy for repayment of the bond does not exceed the property tax levy rate limit established under Section 17D-4-303 for any fiscal year, except as provided in Subsection 17D-4-301(13).

(b) "Limited tax bond" does not include: (i) a short-term bond;
(ii) a tax and revenue anticipation bond; or
(iii) a special assessment bond.

(12) (a) "Municipal advisor" means a person that: (i) advises a political subdivision on matters related to the issuance of bonds by governmental entities, including the pricing, sales, and marketing of bonds and the procuring of bond ratings, credit enhancement, and insurance with respect to bonds;
(ii) is qualified to provide the advice described in Subsection (12)(a)(i);
(iii) is not an officer or employee of the political subdivision receiving advice;
(iv) has not been engaged to provide underwriting services in connection with a transaction in which the person will provide advice to the political subdivision; and
(v) has experience doing business related to the issuance of bonds in the state.

(b) "Municipal advisor" may include: (i) an individual who meets the description in Subsection (12)(a); or
(ii) a firm of individuals who collectively meet the description in Subsection (12)(a).

(13) (a) "Participation agreement" means an executed agreement between a local government entity and project participant, as those terms are defined in Section 63N-3-1401.
(b) "Participation agreement" includes an agreement under Title 63N, Chapter 3, Part 14, Capital City Revitalization Zone.

(14) (a) "Public infrastructure and improvements" means: (i) infrastructure, utilities, improvements, facilities, buildings, or remediation that: (A) benefit the public and are owned by a public entity or a public or private utility;
(B) benefit the public and are publicly maintained or operated by a public entity; or
(C) are privately owned and are expressly permitted to be acquired or financed by the public infrastructure district's governing document or an agreement between the public infrastructure district and the public infrastructure district's creating entity;

(ii) publicly or privately owned roads, rights-of-way, trails, parking, or parking structures; and
(iii) (A) for a convention center public infrastructure district, infrastructure, utilities, improvements, facilities, buildings, or remediation that: (I) benefit the public and are owned by a public entity or a utility;
(II) benefit the public and are publicly maintained or operated by a public entity; or
(III) are privately owned and provide a substantial benefit, as determined by the board of a convention center public infrastructure district, to: (Aa) the development and operation of a convention center public infrastructure district; or
(Bb) the residents or property owners within the boundaries of a convention center public infrastructure district or within the boundaries of a convention center reinvestment zone to which the convention center public infrastructure district is either within or adjacent; or

(B) if the infrastructure and improvements are outside of the boundaries of a convention center public infrastructure district, benefit a convention center public infrastructure district to which the convention center public infrastructure district project area is either within or adjacent.

(b) "Public infrastructure and improvements" also means: (i) the same as that term is defined in Section 11-58-102, for a public infrastructure district created by the Utah Inland Port Authority created in Section 11-58-201;
(ii) the same as that term is defined in Section 11-70-101, for a public infrastructure district created by the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201;
(iii) the same as that term is defined in Section 63H-1-102, for a public infrastructure district created by the military installation development authority created in Section 63H-1-201;
(iv) for any public infrastructure district created by a development authority, any infrastructure, utilities, improvements, facilities, buildings, or remediation that are privately owned and benefit the public; and
(v) for a public infrastructure district to which tax increment revenue is pledged or distributed, any publicly or privately owned infrastructure, utilities, improvements, facilities, buildings, or remediation that is a permitted use of the tax increment revenue.

(15) (a) "Tax increment revenue" means the difference between the tax revenue generated from or within a specific area and the revenue that would be generated if a base taxable value were used.
(b) "Tax increment revenue" includes any concept substantially the same as the definition in Subsection (15)(a), regardless of the name of the concept.

Section 8. Section 17D-4-203 is amended to read:
17D-4-203 Effective 05/06/26. Public infrastructure district powers.
(1) A public infrastructure district has all of the authority conferred upon a special district under Section 17B-1-103.
(2) A public infrastructure district may: (a) issue negotiable bonds to pay: (i) all or part of the costs of acquiring, acquiring an interest in, improving, or extending any of the improvements, facilities, or property allowed under Section 11-14-103;
(ii) capital costs of improvements in an energy assessment area, as defined in Section 11-42a-102, and other related costs, against the funds that the public infrastructure district will receive because of an assessment in an energy assessment area;
(iii) public improvements related to the provision of housing;
(iv) capital costs related to public transportation;
(v) for a public infrastructure district that is within or adjacent to a housing and transit reinvestment zone described in Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, any and all costs to finance any public or privately owned improvements, which, in the discretion of the board of the public infrastructure district, promote the objectives described in Section 63N-3-603.1;
(vi) the cost of acquiring or financing public infrastructure and improvements;
(vii) for a public infrastructure district that is a subsidiary of or created by the Utah Inland Port Authority, the costs associated with a remediation project, as defined in Section 11-58-102;
(viii) for a convention center public infrastructure district that is within or adjacent to a convention center reinvestment zone as defined in Section 63N-3-602, any or all of the costs to finance any public or privately owned improvements, including convention center-related improvements and arena improvements, which, in the discretion of the board of a convention center public infrastructure district, promote the objectives of the convention center reinvestment zone, as described in Section 63N-3-603.1;
(ix) for a convention center public infrastructure district, the costs of financing a convention center revitalization project, as the term is defined in Section 63N-3-602;
(x) for a convention center public infrastructure district in a capital city that is within or adjacent to a convention center reinvestment zone in a capital city, as defined in Section 63N-3-602, any or all of the costs to financing any publicly owned improvements, including the cost of financing a convention center revitalization project in a capital city, as defined in Section 63N-3-602, convention center-related improvements, and publicly or privately owned improvements that directly serve the convention center, which, in the discretion of the board of the convention center public infrastructure district in a capital city, promote the objectives of the convention center reinvestment zone in a capital city, as described in Section 63N-3-603.1; and
(xi) for a convention center public infrastructure district in a capital city that is within a capital city revitalization zone project area, as defined in Section 63N-3-1401, any allowed uses of funds or revenue provided for under Section 59-12-402.5, including eligible expenses consistent with the terms of the participation agreement, except that a convention center public infrastructure district in a capital city may not issue negotiable bonds serviced by the revitalization tax under Section 59-12-402.5 for privately owned improvements for more than the maximum dollar amount described in the participation agreement.

(b) enter into an interlocal agreement in accordance with Title 11, Chapter 13, Interlocal Cooperation Act, provided that the interlocal agreement may not expand the powers of the public infrastructure district, within the limitations of Title 11, Chapter 13, Interlocal Cooperation Act, without the consent of the creating entity;
(c) notwithstanding any other provision in code, acquire completed or partially completed improvements, including related design and consulting services and related work product, for fair market value as reasonably determined by: (i) the board;
(ii) the creating entity, if required in the governing document; or
(iii) a surveyor or engineer that a public infrastructure district employs or engages to perform the necessary engineering services for and to supervise the construction or installation of the improvements;

(d) contract with the creating entity for the creating entity to provide administrative services on behalf of the public infrastructure district, when agreed to by both parties, in order to achieve cost savings and economic efficiencies, at the discretion of the creating entity;
(e) for a public infrastructure district created by a development authority, or for a public infrastructure district created by a municipality and located in an urban renewal project area that includes some or all of an inactive industrial site: (i) (A) operate and maintain public infrastructure and improvements the district acquires or finances; and
(B) use fees, assessments, or taxes to pay for the operation and maintenance of those public infrastructure and improvements; and

(ii) issue bonds under Title 11, Chapter 42, Assessment Area Act; and

(f) for a public infrastructure district that is a subsidiary of or created by the Utah Inland Port Authority, pay for costs associated with a remediation project, as defined in Section 11-58-102, of the Utah Inland Port Authority.

(3) A public infrastructure district created by the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201, may: (a) pay for the cost of the development and construction of a qualified stadium, as defined in Section 11-70-101; and
(b) pay for the cost of public infrastructure and improvements.

Section 9. Section 17D-4-204 is amended to read:
17D-4-204 Effective 05/06/26. Relation to other local entities.
(1) Notwithstanding the creation of a public infrastructure district, the creating entity and any other public entity, as applicable, retains all of the entity's authority over all zoning, planning, design specifications and approvals, and permitting within the public infrastructure district.
(2) The inclusion of property within the boundaries of a public infrastructure district does not preclude the inclusion of the property within any other special district.
(3) (a) All infrastructure that is connected to another public entity's system: (i) belongs to that public entity, regardless of inclusion within the boundaries of a public infrastructure district, unless the public infrastructure district and the public entity otherwise agree; and
(ii) shall comply with the design, inspection requirements, and other standards of the public entity.

(b) A public infrastructure district shall convey or transfer the infrastructure described in Subsection (3)(a) free of liens or financial encumbrances to the public entity at no cost to the public entity.

(4) (a) No public entity or private person shall receive funds from any portion of a public infrastructure district's property tax revenue without a resolution of the public infrastructure district's board authorizing the public entity or private person to receive the funds.
(b) Subsection (4)(a) does not apply to the county's expenses related to collecting property tax in accordance with Title 59, Chapter 2, [Part 12, Property Tax Act] Part 13, Collection of Taxes.
(c) Subsection (4)(a) applies notwithstanding any provision in: (i) Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act;
(ii) Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act;
(iii) a statute governing a development authority created under Utah Constitution, Article XI; or
(iv) a provision of code related to the collection, distribution, or sharing of tax increment revenue, incremental property tax increases, or actions related to the collection, distribution, or sharing of tax increment revenue or incremental property tax increases.

Section 10. Section 17E-7-401 is amended to read:
17E-7-401 Effective 05/06/26. Wildland urban interface evaluation and fees.
(1) As used in this section: (a) "County officer" means the same as that term is defined in Section 17-66-101.
(b) "High risk wildland urban interface property" means the same as that term is defined in Section 65A-8-401.
(c) "Wildland urban interface" means the same as that term is defined in Section [65A-8-401] 65A-1-1.
(d) "Wildland urban interface coordinator" means the same as that term is defined in Section 65A-8-401.

(2) If evaluation of high risk wildland urban interface property is assigned to a county under Section 65A-8-402: (a) the county shall enter into a cooperative agreement with the Division of Forestry, Fire, and State Lands, in accordance with Subsection 65A-8-203(2)(a), which agreement shall address compliance with this Subsection (2) for evaluation and classification of high risk wildland urban interface property; and
(b) a county officer shall require that a wildland urban interface coordinator representing the county annually evaluate high risk wildland urban interface property within the county in accordance with Section 65A-8-402.

(3) Beginning January 1, 2026, a county officer shall: (a) annually assess a fee: (i) against the property owner of high risk wildland urban interface property within the incorporated and unincorporated portions of the county; and
(ii) in the amount set by the Division of Forestry, Fire, and State Lands under Section 65A-8-402; and

(b) (i) after retaining a portion of the fee under Subsection (3)(b)(ii), transmit the fee assessed under Subsection (3)(a) to the Division of Forestry, Fire, and State Lands for deposit into the Utah Wildfire Fund created in Section 65A-8-217; and
(ii) retain that portion of the fee assessed under Subsection (3)(a) necessary to pay costs incurred by the county in implementing this section, which the county may include in the county's annual accounting of wildfire prevention, preparedness, mitigation actions, and associated costs for purposes of Subsection 65A-8-203(4)(c).

(4) A county may hold a political subdivision lien on high risk wildland urban interface property for a fee that is past due by following the procedures in Sections 17B-1-902 and 17B-1-902.1, as if the county is a special district.

Section 11. Section 26B-1-436, which is renumbered from Section 26B-2-124.1 is renumbered and amended to read:
[26B-2-124.1] 26B-1-436 Effective 05/06/26. Congregate Care Advisory Committee.
(1) Terms defined in Section 26B-2-101 apply to this section.
(2) As used in this section: (a) "Committee" means the Congregate Care Advisory Committee created in Section 26B-1-204.
(b) "Level of congregate care" means a designation of: (i) "standard congregate care," as defined by the office, in consultation with the committee; or
(ii) "intensive congregate care," as defined by the office, in consultation with the committee.

(c) "Minimum safety requirements" means, with respect to a level of congregate care, the set of minimum required policies, procedures, staffing, programming, or other elements of the program that the office, in consultation with the committee, determines are necessary for a program of that particular level to safely serve a child who qualifies for admittance under the program's admissions criteria.
(d) "Physician" means an individual who is licensed under Title 58, Chapter 67, Utah Medical Practice Act, or Title 58, Chapter 68, Utah Osteopathic Medical Practice Act.
(e) "Risk factors" means the same as that term is defined in Section 26B-1-124.

[(2)] (3) The committee shall be composed of eight members, who the office appoints, as follows: (a) a physician who is licensed under Title 58, Chapter 67, Utah Medical Practice Act, or Title 58, Chapter 68, Utah Osteopathic Medical Practice Act;
(b) a pediatrician who: (i) has experience working with children in behavioral health; and
(ii) is licensed under Title 58, Chapter 67, Utah Medical Practice Act, or Title 58, Chapter 68, Utah Osteopathic Medical Practice Act;

(c) a psychologist who is licensed under Title 58, Chapter 61, Psychologist Licensing Act;
(d) a marriage and family therapist who is licensed under Title 58, Chapter 60, Mental Health Professional Practice Act;
(e) two licensed therapists who: (i) have experience working in congregate care programs, as defined in Section 26B-2-101; and
(ii) are licensed under Title 58, Chapter 60, Mental Health Professional Practice Act;

(f) a licensed therapist who: (i) has experience working in juvenile justice; and
(ii) is licensed under Title 58, Chapter 60, Mental Health Professional Practice Act; and

(g) a community representative who the office designates and who has experience in the congregate care industry as: (i) an individual who has been an admitted child at a congregate care program;
(ii) a parent or guardian of a child who has been an admitted child at a congregate care program; or
(iii) a current or former owner or staff member of a congregate care program.

[(3)] (4) The office is authorized to and shall, in consultation with the committee: (a) define the levels of congregate care;
(b) in accordance with Subsection [(4)] (5), for each defined level of congregate care, adopt by rule a set of applicable minimum safety requirements; and
(c) for each application for licensure or renewal of licensure: (i) review and consider the applicant's proposed admissions criteria;
(ii) deny a program's proposed admissions criteria if the criteria: (A) are inconsistent with the definitions of the levels of care made [pursuant to] in accordance with Subsection [(3)(a)] (4)(a); or
(B) would fail to preclude the admittance of a child for whom the program is not designed to address;

(iii) approve a program's proposed admissions criteria if the criteria are not denied under Subsection [(3)(c)(ii)] (4)(c)(ii); and

(d) designate the program as a standard congregate care program or an intensive congregate care program, based on the program's approved admissions criteria.

[(4)] (5) The minimum safety requirements under Subsection [(3)(b)] (4)(b) shall describe the minimum operating and safety practices that a program of that level of congregate care shall maintain, in terms of: (a) services;
(b) programming;
(c) facilities;
(d) staffing;
(e) policies;
(f) procedures; or
(g) any other element or characteristic of a congregate care program that the office, in consultation with the committee, determines impacts the safety of the children who are admitted.

[(5)] (6) A majority of the members of the committee constitutes a quorum, and a vote of the majority of the members present constitutes an action of the committee.
[(6)] (7) The director of the division shall appoint a chair from the committee's membership.
[(7)] (8) (a) The committee shall meet at least monthly until the office, in consultation with the committee, has: (i) defined the levels of congregate care programs [pursuant to] in accordance with Subsection [(3)(a)] (4)(a); and
(ii) established applicable minimum safety requirements [pursuant to] in accordance with Subsection [(3)(b)] (4)(b).

(b) The committee shall meet at least once per quarter after the completion of Subsections [(7)(a)(i)] (8)(a)(i) and (ii).

[(8)] (9) A member of the committee may not receive compensation or benefits for the member's service but may receive per diem reimbursement 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 [pursuant to] in accordance with Section 63A-3-106 or 63A-3-107.

[(9)] (10) The division shall provide staffing to support the committee.
[(10)] (11) The office shall make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to implement and enforce this section.

Section 12. Section 26B-2-124 is amended to read:
26B-2-124 Effective 05/06/26. Congregate care program requirements -- Admissions criteria -- Costs incurred at health care facilities.
(1) As used in this section: (a) "Admissions criteria" means the risk factors that must be present in the life of a child in order for a congregate care program to admit the child to the program.
(b) "Approved admissions criteria" means the admissions criteria that the division has approved [pursuant to] in accordance with Section [26B-2-124.1] 26B-1-436.
(c) "Critical incident" means an occurrence of any of the following: (i) a self-harm, or a suicide emergency, as defined in Section 78B-4-516;
(ii) a practice that is prohibited under Section 26B-2-123;
(iii) a restraint, seclusion, or emergency safety intervention under Section 26B-2-123 occurring at the program, whether it: (A) complies with Section 26B-2-123; or
(B) fails to comply with Section 26B-2-123;

(iv) a child's request for medical attention, except: (A) medical attention that is part of the child's treatment plan; or
(B) when the medical attention requested does not require professional attention;

(v) a denial or an unreasonable delay of required medical attention to a child in the program;
(vi) an admittance or a transport of a child in the program to or from a medical facility;
(vii) an incident or allegation of abuse or harm to a child while in the program;
(viii) an unauthorized departure or attempted unauthorized departure of a child from the program;
(ix) a use of force, coercion, or deception in transporting a child to or from the program, unless the program did not conduct or pay for the transport and: (A) the program does not know about the use of force, coercion, or deception; or
(B) if the alleged use of force, coercion, or deception has been reported to the division or to the Division of Child and Family Services;

(x) a child in the program who is in crisis;
(xi) a police report or investigation involving: (A) a child; or
(B) an individual who has had access to the program;

(xii) a physical condition of the program's facility that jeopardizes the health, safety, or well-being of a child; and
(xiii) any additional occurrence or condition that the division defines as a critical incident in rule.

(d) "Disruption plan" means instructions and a predetermined protocol, specific to an individual child, that a congregate care program implements: (i) if the child: (A) is in crisis; or
(B) stops receiving services at a congregate care program; or

(ii) for transporting a child to: (A) a parent or guardian;
(B) another congregate care program; or
(C) a health care facility, as that term is defined in Section 78B-3-403, except for preventative or non-emergency health care.

(e) "Qualified candidate" means, for an individual congregate care program's approved admissions criteria, a child who meets the program's approved admissions criteria.
(f) (i) "Risk factors" means objectively identifiable characteristics, elements, or a combination of characteristics or elements of a child's life that, if present, evidence an ongoing criminogenic, emotional, or behavioral concern that a congregate care program can safely address.
(ii) "Risk factors" include: (A) diagnoses defined in the most recent edition of the Diagnostic and Statistical Manual of Mental Disorders of the American Psychiatric Association; and
(B) any other characteristic, element, or combination of characteristics or elements of a child's life that the office, in consultation with the committee, establishes by rule.

(2) For purposes of this section, congregate care program, as defined in Section 26B-2-101, does not include a youth shelter, youth receiving center, or any other short-term or temporary setting for children.
(3) Notwithstanding any provision of this part, a congregate care program may not admit a child who the program knew or should have known the program is unqualified or unable to: (a) safely serve; and
(b) protect from reasonably foreseeable harm.

(4) A congregate care program shall: (a) for each child who is admitted to the program: (i) collect and maintain: (A) contact information for each individual who the child's parent, guardian, or sending government or private agency identifies as an authorized contact; and
(B) accurate contact information for the child's parent or guardian;

(ii) prepare a disruption plan tailored to the child; and
(iii) prepare a suicide prevention plan, tailored to the child, and maintained and revised as necessary to maintain the child's safety;

(b) develop proposed admissions criteria that, if approved by the office: (i) prescribe with specificity the criteria by which the program shall determine whether a child is a qualified candidate;
(ii) are appropriate given the program's facilities, staffing, programming, policies, procedures, and any other elements of the program designed to safely and effectively serve the children who are admitted to the program;
(iii) subject to Subsection (3), are the determining criteria against which the program shall consider and determine whether a child is a qualified candidate; and
(iv) the program shall utilize to determine whether any child: (A) meets the admissions criteria, and therefore is a qualified candidate for the program; or
(B) does not meet the admissions criteria, and therefore is not a qualified candidate for the program;

(c) submit proposed admissions criteria in accordance with Subsection (4)(b) with each application for licensure or renewal of licensure;
(d) subject to Subsection (5), decline to admit a child who does not meet the program's approved admissions criteria;
(e) document and report each critical incident no later than one business day after the time at which the incident begins, to: (i) the parent or guardian of each child affected by the critical incident; and
(ii) the office;

(f) post a conspicuous notice: (i) in a common area that is frequently used and generally accessible to each child who is admitted to the program;
(ii) in a bold font that is not less than one inch in height; and
(iii) that includes the information and statement described in Subsection (7)(a)(i);

(g) provide a telephone from which a child in the program, staff, or any other individual may place a direct call to the ombudsman under Section 26B-2-124.2: (i) at any time;
(ii) without interference;
(iii) with sufficient privacy to preclude another individual from hearing the conversation; and
(iv) subject to the whistleblower protections under Section 26B-2-124.3; and

(h) maintain a dedicated business telephone number that directly connects a caller to an individual who: (i) is physically present at the congregate care program; and
(ii) who has been trained to and will comply with Subsection (6).

(5) Notwithstanding the other provisions of this section, the department may grant an exception to the admittance requirements of this section for a child who is in the custody of the Division of Child and Family Services or the Division of Juvenile Justice and Youth Services, if the placement is with a program operated by the department or under contract with the department.
(6) If a child is in crisis, a congregate care program shall: (a) notify the child's parent or guardian as soon as reasonably possible but not later than five hours after the time at which the child's state of crisis first begins; and
(b) make every reasonable effort to connect a child by telephone to an authorized contact who: (i) attempts to contact the child by calling the program's telephone number described in Subsection (4)(h); and
(ii) is an authorized contact under Subsection (4)(a)(i).

(7) (a) A congregate care program shall provide the following information to the persons identified in Subsection (7)(b): (i) the name, telephone number, email, and address of the ombudsman established under Section 26B-2-124.2, immediately below a statement: (A) in bold font that is not less than one inch in height; and
(B) stating "ANY PERSON WHO HAS A COMPLAINT OR A CONCERN REGARDING THIS CONGREGATE CARE PROGRAM MAY CONTACT THE CONGREGATE CARE OMBUDSMAN:";

(ii) a list of the child's authorized contacts, including name, contact information, and relationship to the child to: (A) the child's parent or guardian;
(B) any other individual designated by the child's parent or guardian as an authorized contact; and
(C) the ombudsman under Section 26B-2-124.2; and

(iii) on the list described in Subsection (7)(a)(ii): (A) a copy of the division rule regarding a child who is in crisis, made [pursuant to] in accordance with Subsection (12)(a)(iii);
(B) a notice that the program will notify each authorized contact if the program determines that the child is in crisis; and
(C) a notice that an authorized contact may contact the child by telephone if the child is in crisis.

(b) A congregate care program shall provide the information described in Subsection (7)(a) to: (i) each child who is admitted to the program;
(ii) the child's sending government or private agency; and
(iii) the child's parent or guardian.

(8) If a child whose parent or guardian resides outside the state leaves a congregate care program without following the child's disruption plan, the congregate care program shall: (a) notify the parent or guardian, office, and local law enforcement authorities;
(b) assist the state in locating the child; and
(c) after the child is located, transport the child: (i) to a parent or guardian;
(ii) back to the program; or
(iii) to another program.

(9) A congregate care program may not solicit or accept payment from or on behalf of a child, unless: (a) the child meets the program's admissions criteria; and
(b) the child's parent or guardian has executed a contract for the program's services.

(10) (a) The payment provisions under this Subsection (10) apply if: (i) a child is transported to a health care facility; and
(ii) the child's parent or guardian resides outside the state.

(b) The payment provisions under this Subsection (10) do not apply to a child who is in state custody.
(c) A health care facility that provides services to a child who was transported from a congregate care program to the facility is entitled to payment in accordance with this Subsection (10).
(d) (i) The child's private or public health insurance policy or policies are responsible for and shall pay all amounts owed and for which there is coverage.
(ii) The health care facility shall bill the private or public health insurance policy or policies, if any, for which there may be coverage, prior to seeking payment from any other person.

(e) The program at which the child was admitted, if any, immediately prior to admittance at the health care facility is liable for and shall pay all amounts owed to the health care facility after any insurance payments are received under Subsection (10)(d).
(f) (i) Subject to Subsections (10)(f)(ii) and (iii), if a child is admitted to a health care facility for inpatient behavioral health services, the program described in Subsection (10)(e) shall pay to the health care facility 70% of the health care facility's billed charges for services provided to the child.
(ii) Notwithstanding Subsection (10)(f)(i), if a health care facility collects payment from a public or private insurer for any covered services provided under Subsection (10)(f)(i), the health care facility may not collect additional amounts for those covered services under Subsection (10)(f)(i).
(iii) For purposes of the Health Information Portability and Accountability Act, disclosure of claim payment information by the health care facility meets the definition of payment in 45 C.F.R. Sec. 164.501 and is required under this section for the purpose of obtaining reimbursement for the provision of health care or engaging in collection activities [pursuant to] in accordance with 45 C.F.R. Sec. 164.506(c).

(g) The residential program at which the child was admitted at the time of admittance to a health care facility is liable for and shall pay all amounts owed under Subsection (10)(c), including the reasonable costs of transport from the health care facility to: (i) the child's home state residence;
(ii) another residential or inpatient care facility or program; or
(iii) any other lawful destination.

(h) Nothing in this Subsection (10) may be construed to limit a health care facility's right to collect payment for health care services provided.

(11) This section does not apply to a guardian that is a state or agency.
(12) The office shall make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act: (a) describing: (i) additional mandatory provisions for a disruption plan;
(ii) additional mandatory provisions for a discharge plan;
(iii) objective criteria that a congregate care program shall apply in determining whether a child is in crisis; and
(iv) how a congregate care program shall notify the office when a child begins receiving services;

(b) defining key terms; and
(c) establishing rules necessary to administer this section.

Section 13. Section 26B-4-510 is amended to read:
26B-4-510 Effective 05/06/26. Standing prescription drug orders for an opiate antagonist.
(1) Notwithstanding Title 58, Chapter 17b, Pharmacy Practice Act, a person licensed under Title 58, Chapter 17b, Pharmacy Practice Act, to dispense an opiate antagonist may dispense the opiate antagonist: (a) pursuant to a standing prescription drug order made in accordance with Subsection (2); and
(b) without any other prescription drug order from a person licensed to prescribe an opiate antagonist.

(2) A physician who is licensed to prescribe an opiate antagonist, including a physician acting in the physician's capacity as an employee of the department, or a medical director of a local health department, as defined in Section [26B-4-512] 26A-1-102, may issue a standing prescription drug order authorizing the dispensing of the opiate antagonist under Subsection (1) in accordance with a protocol that: (a) limits dispensing of the opiate antagonist to: (i) an individual who is at increased risk of experiencing an opiate-related drug overdose event;
(ii) a family member of, friend of, or other person, including a person described in Subsections 26B-4-512(1)(a)(i)(A) through (1)(a)(i)(F), that is in a position to assist an individual who is at increased risk of experiencing an opiate-related drug overdose event; or
(iii) an overdose outreach provider for: (A) furnishing to an individual who is at increased risk of experiencing an opiate-related drug overdose event, or to a family member of, friend of, or other individual who is in a position to assist an individual who is at increased risk of experiencing an opiate-related drug overdose event, as provided in Section 26B-4-511; or
(B) administering to an individual experiencing an opiate-related drug overdose event;

(b) requires the physician to specify the persons, by professional license number, authorized to dispense the opiate antagonist;
(c) requires the physician to review at least annually the dispensing practices of those authorized by the physician to dispense the opiate antagonist;
(d) requires those authorized by the physician to dispense the opiate antagonist to make and retain a record of each person to whom the opiate antagonist is dispensed, which shall include: (i) the name of the person;
(ii) the drug dispensed; and
(iii) other relevant information; and

(e) is approved by the Division of Professional Licensing within the Department of Commerce by administrative rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.

Section 14. Section 26B-4-1001 is amended to read:
26B-4-1001 Effective 05/06/26. Definitions.
As used in this part: (1) "Correctional facility" means a facility operated to house inmates in a secure or nonsecure setting: (a) by the Department of Corrections; or
(b) under a contract with the Department of Corrections.

(2) "Cross-sex hormone treatment" means administering, prescribing, or supplying for effectuating or facilitating an individual's attempted sex change: (a) to an individual whose biological sex at birth is female, a dose of testosterone or other androgens at levels above those normally found in an individual whose biological sex at birth is female; or
(b) to an individual whose biological sex at birth is male, a dose of estrogen or a synthetic compound with estrogenic activity or effect at levels above those normally found in an individual whose biological sex at birth is male.

(3) "Division" means the Division of Correctional Health Services.
[(3)] (4) "Health care facility" means the same as that term is defined in Section 26B-2-201.
[(4)] (5) "Inmate" means an individual who is: (a) committed to the custody of the Department of Corrections; and
(b) housed at a correctional facility or at a county jail at the request of the Department of Corrections.

[(5)] (6) "Medical monitoring technology" means a device, application, or other technology that can be used to improve health outcomes and the experience of care for patients, including evidence-based clinically evaluated software and devices that can be used to monitor and treat diseases and disorders.
(7) "Medication assisted treatment" means the use of a prescribed medication approved by the Food and Drug Administration, such as buprenorphine, methadone, or naltrexone, to treat substance use withdrawal symptoms or an opioid use disorder.
[(6)] (8) (a) "Primary sex characteristic surgical procedure" means any of the following if done for the purpose of effectuating or facilitating an individual's attempted sex change: (i) for an individual whose biological sex at birth is male, castration, orchiectomy, penectomy, vaginoplasty, or vulvoplasty;
(ii) for an individual whose biological sex at birth is female, hysterectomy, oophorectomy, metoidioplasty, or phalloplasty; or
(iii) any surgical procedure that is related to or necessary for a procedure described in Subsection [(6)(a)(i)] (8)(a)(i) or (ii), that would result in the sterilization of an individual who is not sterile.

(b) "Primary sex characteristic surgical procedure" does not include: (i) surgery or other procedures or treatments performed on an individual who: (A) is born with external biological sex characteristics that are irresolvably ambiguous;
(B) is born with 46, XX chromosomes with virilization;
(C) is born with 46, XY chromosomes with undervirilization;
(D) has both ovarian and testicular tissue; or
(E) has been diagnosed by a physician, based on genetic or biochemical testing, with a sex development disorder characterized by abnormal sex chromosome structure, sex steroid hormone production, or sex steroid hormone action for a male or female; or

(ii) removing a body part: (A) because the body part is cancerous or diseased; or
(B) for a reason that is medically necessary, other than to effectuate or facilitate an individual's attempted sex change.

[(7)] (9) (a) "Secondary sex characteristic surgical procedure" means any of the following if done for the purpose of effectuating or facilitating an individual's attempted sex change: (i) for an individual whose biological sex at birth is male, breast augmentation surgery, chest feminization surgery, or facial feminization surgery; or
(ii) for an individual whose biological sex at birth is female, mastectomy, breast reduction surgery, chest masculinization surgery, or facial masculinization surgery.

(b) "Secondary sex characteristic surgical procedure" does not include: (i) surgery or other procedures or treatments performed on an individual who: (A) is born with external biological sex characteristics that are irresolvably ambiguous;
(B) is born with 46, XX chromosomes with virilization;
(C) is born with 46, XY chromosomes with undervirilization;
(D) has both ovarian and testicular tissue; or
(E) has been diagnosed by a physician, based on genetic or biochemical testing, with a sex development disorder characterized by abnormal sex chromosome structure, sex steroid hormone production, or sex steroid hormone action for a male or female; or

(ii) removing a body part: (A) because the body part is cancerous or diseased; or
(B) for a reason that is medically necessary, other than to effectuate or facilitate an individual's attempted sex change.

(10) "Substance use disorder" means the same as that term is defined in the current edition of the Diagnostic and Statistical Manual of Mental Disorders published by the American Psychiatric Association.
(11) "Telehealth psychiatric consultation" means the same as that term is defined in Section 26B-1-328.
[(8)] (12) "Terminally ill" means the same as that term is defined in Section 31A-36-102.

Section 15. Section 26B-4-1004, which is renumbered from Section 26B-4-903 is renumbered and amended to read:
[26B-4-903] 26B-4-1004 Effective 05/06/26. Electronic health record system study.
(1) On or before June 30, 2025, the department shall convene a working group to study and develop recommendations regarding the electronic health record system used in connection with providing inmates with comprehensive health care, including: (a) identification of the department's electronic health record system requirements;
(b) an analysis of what features of an electronic health record system are needed to maximize the implementation, effectiveness, and efficiency of the waiver described in Section 26B-3-217; and
(c) a determination of whether the department's current electronic health record system meets the requirements and includes the features identified under Subsections (1)(a) and (b).

(2) The working group described in Subsection (1) shall include department staff as determined by the director.
(3) The working group shall provide recommendations regarding the electronic health record system to the Health and Human Services Interim Committee on or before the date of the committee's meeting in November 2025.

Section 16. Section 26B-4-1005, which is renumbered from Section 26B-4-904 is renumbered and amended to read:
[26B-4-904] 26B-4-1005 Effective 05/06/26. Staffing -- Reporting.
(1) (a) Except as provided in Subsection (1)(b), the department shall contract with psychiatrists to ensure that all correctional psychiatric positions are filled.
(b) If all correctional psychiatric positions are filled by internal staff for six continuous months: (i) the department shall submit a certification of that fact to the Health and Human Services Interim Committee; and
(ii) the department is exempt from the requirement in Subsection (1)(a) for a period of 24 months from the date the certification is submitted to the Health and Human Services Interim Committee.

(2) On or before September 1 each year, the department shall provide a report to the Health and Human Services Interim Committee that includes, for the fiscal year immediately preceding the report: (a) a description of the staff positions responsible for providing comprehensive health care to inmates, including an identification of any staff position that was open for more than half of the preceding fiscal year;
(b) the average time after admission for an inmate to receive: (i) an initial health assessment;
(ii) a mental health evaluation; and
(iii) an oral examination by a dentist;

(c) the number of inmates who did not receive an initial health assessment within seven days after admission;
(d) the number of inmates who did not receive a mental health evaluation within 30 days after admission;
(e) the number of inmates who did not receive an oral examination by a dentist within 30 days after admission;
(f) the average time for an inmate to have a face-to-face encounter with department staff after the inmate submits a health care request; and
(g) the number of inmates who did not have a face-to-face encounter with department staff within 24 hours after the inmate submitted a health care request.

Section 17. Section 26B-4-1006, which is renumbered from Section 26B-4-1102 is renumbered and amended to read:
[26B-4-1102] 26B-4-1006 Effective 05/06/26. Substance use disorder screening.
(1) Within 30 days after an inmate is committed to the custody of the Department of Corrections, the division shall use an evidence-based screening tool to screen the inmate for substance use disorders.
(2) If the screening described in Subsection (1) indicates the presence of a substance use disorder, the division, in coordination with the correctional facility where the inmate is housed, and as appropriate and available, may: (a) make medication assisted treatment available to the inmate; and
(b) place the inmate in programs designed to assist individuals with a substance use disorder.

(3) Before October 1 each year, the division shall provide a report to the Health and Human Services Interim Committee regarding actions taken [pursuant to] in accordance with this section in the preceding fiscal year, including: (a) the number of inmates who were screened;
(b) the number of inmates whose screening indicated the presence of a substance use disorder; and
(c) of the inmates whose screening indicated the presence of a substance use disorder, the number of inmates who received medication assisted treatment.

Section 18. Section 32B-7-202 is amended to read:
32B-7-202 Effective 05/06/26. General operational requirements for off-premise beer retailer.
(1) (a) An off-premise beer retailer or staff of the off-premise beer retailer shall comply with the provisions of this title and any applicable rules made by the commission.
[(2)] (b) Failure to comply with this section may result in a suspension or revocation of a local license and, on or after July 1, 2018, disciplinary action in accordance with Chapter 3, Disciplinary Actions and Enforcement Act.

[(3)] (2) (a) (i) An off-premise beer retailer may not purchase, acquire, possess for the purpose of resale, or sell beer, except beer that the off-premise beer retailer lawfully purchases from: (A) a beer wholesaler licensee; or
(B) a small brewer that manufactures the beer.

(ii) A violation of Subsection (2)(a) is a class A misdemeanor.

(b) (i) If an off-premise beer retailer purchases beer under this Subsection (2) from a beer wholesaler licensee, the off-premise beer retailer shall purchase beer only from a beer wholesaler licensee who is designated by the manufacturer to sell beer in the geographical area in which the off-premise beer retailer is located, unless an alternate wholesaler is authorized by the department to sell to the off-premise beer retailer as provided in Section 32B-13-301.
(ii) A violation of Subsection (2)(b) is a class B misdemeanor.

[(4)] (3) An off-premise beer retailer may not possess, sell, offer for sale, or furnish beer in a container larger than two liters.
[(5)] (4) (a) Staff of an off-premise beer retailer, while on duty, may not: (i) consume an alcoholic product; or
(ii) be intoxicated.

(b) A minor may not sell beer on the licensed premises of an off-premise beer retailer unless: (i) the sale is done under the supervision of a person 21 years old or older who is on the licensed premises; and
(ii) the minor is at least 16 years old.

[(6)] (5) An off-premise beer retailer may not sell, offer for sale, or furnish an alcoholic product to: (a) a minor;
(b) a person actually, apparently, or obviously intoxicated;
(c) a known interdicted person; or
(d) a known habitual drunkard.

[(7)] (6) (a) Subject to the other provisions of this Subsection (6), an off-premise beer retailer shall: (i) display all beer accessible by and visible to a patron in no more than two locations on the retail sales floor, each of which is: (A) a display cabinet, cooler, aisle, floor display, or room where beer is the only beverage displayed; and
(B) not adjacent to a display of nonalcoholic beverages, unless the location is a cooler with a door from which the nonalcoholic beverages are not accessible, or the beer is separated from the display of nonalcoholic beverages by a display of one or more nonbeverage products or another physical divider; and

(ii) display a sign in the area described in Subsection (6)(a)(i) that: (A) is prominent;
(B) is easily readable by a consumer;
(C) meets the requirements for format established by the commission by rule; and
(D) reads in print that is no smaller than.5 inches, bold type, "These beverages contain alcohol. Please read the label carefully."

(b) Notwithstanding Subsection (6)(a), a nonalcoholic beer may be displayed with beer if the nonalcoholic beer is labeled, packaged, or advertised as a nonalcoholic beer.
(c) The requirements of this Subsection (6) apply to beer notwithstanding that it is labeled, packaged, or advertised as: (i) a malt cooler; or
(ii) a beverage that may provide energy.

(d) A violation of this Subsection (6) is an infraction.
(e) (i) Except as provided in Subsection (6)(e)(ii), the provisions of Subsection (6)(a)(i) apply on and after May 9, 2017.
(ii) For a beer retailer that operates two or more off-premise beer retailers, the provisions of Subsection (6)(a)(i) apply on and after August 1, 2017.

[(8)] (7) (a) Staff of an off-premise beer retailer who directly supervises the sale of beer or who sells beer to a patron for consumption off the premises of the off-premise beer retailer shall wear a unique identification badge: (i) on the front of the staff's clothing;
(ii) visible above the waist;
(iii) bearing the staff's: (A) first or last name;
(B) initials; or
(C) unique identification in letters or numbers; and

(iv) with the number or letters on the unique identification badge being sufficiently large to be clearly visible and identifiable while engaging in or directly supervising the retail sale of beer.

(b) An off-premise beer retailer shall make and maintain a record of each current staff's unique identification badge assigned by the off-premise beer retailer that includes the staff's: (i) full name;
(ii) address; and
(iii) (A) driver license number; or
(B) similar identification number.

(c) An off-premise beer retailer shall make available a record required to be made or maintained under this Subsection (7) for immediate inspection by: (i) a peace officer;
(ii) a representative of the local authority that issues the off-premise beer retailer license; or
(iii) for an off-premise beer retailer state license, a representative of the commission or department.

(d) A local authority may impose a fine of up to $250 against an off-premise beer retailer that does not comply or require its staff to comply with this Subsection (7).

[(9)] (8) (a) An off-premise beer retailer may sell, offer for sale, or furnish beer: (i) at a drive-through window;
(ii) at a drive-up loading area, if the drive-up loading area is contiguous to the off-premise beer retailer's licensed premises; or
(iii) subject to Subsection (8)(b), at a designated parking stall.

(b) (i) An off-premise beer retailer shall ensure that a parking stall described in Subsection (8)(a)(iii) is: (A) located on property that the off-premise beer retailer owns or has a legal right to occupy;
(B) designated for picking up pre-ordered items from the off-premise beer retailer; and
(C) labeled in a conspicuous manner that communicates the purpose described in Subsection (8)(b)(ii).

(ii) An off-premise beer retailer may not sell, offer for sale, or furnish beer at a designated parking stall described in Subsection (8)(a)(iii) unless: (A) the off-premise beer retailer ensures that the individual purchasing the beer purchases the beer before parking in the designated parking stall;
(B) the off-premise beer retailer delivers the beer directly from the off-premise beer retailer's licensed premises to the designated parking stall;
(C) at the designated parking stall, staff of the off-premise beer retailer verifies the purchaser's age in accordance with Section 32B-1-407; and
(D) the off-premise beer retailer maintains video surveillance of the designated parking stall.

(c) Nothing in this Subsection (8) modifies the other requirements of this section.
(d) Staff of an off-premise beer retailer that sells, offers for sale, or furnishes beer in accordance with this Subsection (8) shall comply with the training requirements described in Section 32B-1-703.

[(10)] (9) An off-premise beer retailer may not on the licensed premises: (a) engage in or permit any form of: (i) gambling, as defined in Section 76-9-1401; or
(ii) fringe gambling, as defined in Section 76-9-1401;

(b) have any fringe gaming device, video gaming device, or gambling device or record as defined in Section 76-9-1401; or
(c) engage in or permit a contest, game, gaming scheme, or gaming device that requires the risking of something of value for a return or for an outcome when the return or outcome is based upon an element of chance, excluding the playing of an amusement device that confers only an immediate and unrecorded right of replay not exchangeable for value.

[(11)] (10) An off-premise beer retailer may not knowingly allow a person on the licensed premises to, in violation of Title 58, Chapter 37, Utah Controlled Substances Act, or Chapter 37a, Utah Drug Paraphernalia Act: (a) sell, distribute, possess, or use a controlled substance, as defined in Section 58-37-2; or
(b) use, deliver, or possess, with the intent to deliver, drug paraphernalia, as defined in Section 58-37a-3.

[(12)] (11) An off-premise beer retailer may not sell, offer for sale, or furnish a beer that is intended to be frozen and consumed in a manner other than as a beverage, including beer in the form of a freeze pop, popsicle, ice cream, or sorbet.

Section 19. Section 34-23-501 is amended to read:
34-23-501 Effective 05/06/26. Definitions.
As used in this part: (1) (a) "Administrative cost" means a reasonable cost that a content creator incurs when making social media content.
(b) "Administrative cost" includes: (i) an expense directly related to the production of social media content; and
(ii) a social media service fee.

(c) "Administrative cost" does not mean any income a content creator pays to the content creator.

(2) "Compensated content" means paid minutes that feature a qualifying minor's personal content.
(3) (a) "Content creator" means an individual who produces social media content.
(b) "Content creator" does not include a minor who is the sole producer of the minor's own social media content.

(4) "Content share" means a determination, that a content creator makes on the first of each calendar month, of the percentage of minutes of a content creator's social media content that: (a) were published in the calendar month immediately before the day on which the content creator makes the determination; and
(b) feature the personal content of an individual other than the content creator.

(5) "Emotional harm or substantial embarrassment" means psychological or emotional distress a reasonable, similarly situated individual would feel resulting from the individual's personal content appearing in a content creator's social media content.
(6) "Income from social media" means the income a content creator receives from creating social media content after the content creator makes reasonable deductions for administrative costs.
(7) "Market value compensated minor" means a minor who: (a) in a calendar year, has an average monthly content share of at least 30% of a content creator's content;
(b) is featured in social media content where the content creator: (i) received income from social media of at least $150,000 in a calendar year; and
(ii) is the parent or guardian of the minor;

(c) receives compensation for appearing in a content creator's content that is substantially equivalent to the compensation that similarly situated represented minors would receive;
(d) is not represented in negotiations relating to the minor's appearance in the content creator's content; and
(e) is not a qualified minor or a represented minor.

(8) "Minor" means an individual who is under 18 years old.
(9) "Minor content earnings" means any portion of income from social media that resulted from paid minutes featuring a qualifying minor.
(10) "Paid minutes" means the total number of minutes of social media content that generates income from social media.
(11) (a) "Performer" means an individual who, either directly or through a third-party: (i) renders artistic or creative services in a motion picture, theater, radio, television production, or social media content in exchange for compensation under an employment contract;
(ii) agrees to sell, lease, license, transfer, exchange, or otherwise dispose of for the purpose of use in motion pictures or theatrical, radio, or television productions: (A) literary, musical, artistic, or dramatic properties;
(B) the use of the individual's name, likeness, recording, or performance; or
(C) the story of or the incidents in the life of the individual; or

(iii) appears in social media content as a market value compensated minor.

(b) "Performer" includes an individual who engages in an activity described in Subsection (11)(a)(i) or (ii) as: (i) an actor or actress;
(ii) a dancer;
(iii) a musician;
(iv) a stunt double;
(v) a writer;
(vi) a director;
(vii) a producer;
(viii) a choreographer;
(ix) a composer;
(x) a conductor;
(xi) a designer; or
(xii) a represented minor.

(12) "Personal content" means social media content that features an individual's name, likeness, or photograph, or for which an individual is the subject of an oral narrative.
(13) "Qualifying minor" means a minor who: (a) a content creator determines on January 1 of each year, that in the immediately preceding calendar year: (i) had an average monthly content share of at least 30% of a content creator's content; and
(ii) was featured in social media content where the content creator received income from social media of at least $150,000 in a calendar year; and

(b) is not a represented minor or a market value compensated minor.

(14) "Represented minor" means a minor: (a) who in a calendar year, has an average monthly content share of at least 30% of a content creator's content;
(b) who is featured in social media content where the content creator received income from social media of at least $150,000 in a calendar year;
(c) (i) who is represented by a parent, guardian, attorney, or other individual with a fiduciary duty to the minor and who is not the content creator in negotiations relating to a minor's appearance in a content creator's social media content; and
(ii) whose parent, guardian, attorney, or other individual with a fiduciary duty to the minor enters into an employment agreement with the content creator.

(15) "Social media company" means the same as that term is defined in Section 13-71-101.
(16) "Social media content" means video content shared on a social media service that meets the social media service's threshold for the generation of income from social media.
(17) "Social media service" means the same as that term is defined in Section 13-71-101.

Section 20. Section 53-2a-1501 is amended to read:
53-2a-1501 Effective 05/06/26 Repealed 07/01/27. Definitions.
As used in this part: (1) "Committee" means the Grid Resilience Committee created in Section 53-2a-1503.
(2) "Division" means the Utah Division of Emergency Management created in Section [53-21-103] 53-2a-103.
(3) "Grid resilience" means efforts to provide greater resilience to the state's infrastructure with respect to: (a) weather events;
(b) wildfire;
(c) acts of terrorism; or
(d) other potentially damaging events.

Section 21. Section 53-10-403 is amended to read:
53-10-403 Effective 05/06/26. DNA specimen analysis -- Application to offenders, including minors.
(1) Sections 53-10-403.6, 53-10-404, 53-10-404.5, 53-10-405, and 53-10-406 apply to: (a) a person who has pled guilty to or has been convicted of any of the offenses under Subsection (2)(a) or (b) on or after July 1, 2002;
(b) a person who has pled guilty to or has been convicted by any other state or by the United States government of an offense which if committed in this state would be punishable as one or more of the offenses listed in Subsection (2)(a) or (b) on or after July 1, 2003;
(c) a person who has been booked on or after January 1, 2011, through December 31, 2014, for any offense under Subsection (2)(c);
(d) a person who has been booked: (i) by a law enforcement agency that is obtaining a DNA specimen on or after May 13, 2014, through December 31, 2014, under Subsection 53-10-404(4)(b) for any felony offense; or
(ii) on or after January 1, 2015, for any felony offense; or

(e) a minor: (i) (A) who is adjudicated by the juvenile court for an offense described in Subsection (2) that is within the jurisdiction of the juvenile court on or after July 1, 2002; or
(B) who is adjudicated by the juvenile court for an offense described in Subsection (2) and is in the legal custody of the Division of Juvenile Justice and Youth Services for the offense on or after July 1, 2002; and

(ii) who is 14 years old or older at the time of the commission of the offense described in Subsection (2).

(2) Offenses referred to in Subsection (1) are: (a) any felony or class A misdemeanor under the Utah Code;
(b) any offense under Subsection (2)(a): (i) for which the court enters a judgment for conviction to a lower degree of offense under Section 76-3-402; or
(ii) regarding which the court allows the defendant to enter a plea in abeyance as defined in Section 77-2a-1; or

(c) (i) any violent felony as defined in Section 53-10-403.5;
(ii) sale or use of body parts, Section 26B-8-315;
(iii) failure to stop at an accident that resulted in death, Section 41-6a-401.5;
(iv) operating a motor vehicle with any amount of a controlled substance in an individual's body and causing serious bodily injury or death, as codified before May 4, 2022, Laws of Utah 2021, Chapter 236, Section 1, Subsection 58-37-8(2)(g);
(v) a felony violation of enticing a minor, Section 76-5-417;
(vi) negligently operating a vehicle resulting in injury, Subsection 76-5-102.1(2)(b);
(vii) a felony violation of propelling a substance or object at a correctional officer, a peace officer, or an employee or a volunteer, including health care providers, Section 76-5-102.6;
(viii) automobile homicide, Subsection 76-5-207(2)(b);
(ix) aggravated human trafficking, Section 76-5-310, and aggravated human smuggling, Section 76-5-310.1;
(x) a felony violation of unlawful sexual activity with a minor, Section 76-5-401;
(xi) a felony violation of sexual abuse of a minor, Section 76-5-401.1;
(xii) unlawful sexual contact with a 16 or 17-year old, Section 76-5-401.2;
(xiii) sale of a child, Section 76-7-203;
(xiv) aggravated escape, Section [76-8-309.3] 76-8-309.1;
(xv) a felony violation of threatened or attempted assault on an elected official, Section 76-8-313;
(xvi) threat with intent to impede, intimidate, interfere, or retaliate against a judge or a member of the Board of Pardons and Parole or acting against a family member of a judge or a member of the Board of Pardons and Parole, Section 76-8-316;
(xvii) assault with intent to impede, intimidate, interfere, or retaliate against a judge or a member of the Board of Pardons and Parole or acting against a family member of a judge or a member of the Board of Pardons and Parole, Section 76-8-316.2;
(xviii) aggravated assault with intent to impede, intimidate, interfere, or retaliate against a judge or a member of the Board of Pardons and Parole or acting against a family member of a judge or a member of the Board of Pardons and Parole, Section 76-8-316.4;
(xix) attempted murder with intent to impede, intimidate, interfere, or retaliate against a judge or a member of the Board of Pardons and Parole or acting against a family member of a judge or a member of the Board of Pardons and Parole, Section 76-8-316.6;
(xx) advocating criminal syndicalism or sabotage, Section 76-8-902;
(xxi) assembling for advocating criminal syndicalism or sabotage, Section 76-8-903;
(xxii) a felony violation of sexual battery, Section 76-5-418;
(xxiii) a felony violation of lewdness involving a child, Section 76-5-420;
(xxiv) a felony violation of abuse or desecration of a dead human body, Section 76-5-802;
(xxv) manufacture, possession, sale, or use of a weapon of mass destruction, Section 76-15-302;
(xxvi) manufacture, possession, sale, or use of a hoax weapon of mass destruction, Section 76-15-303;
(xxvii) possession of a concealed firearm in the commission of a violent felony, Subsection 76-11-202(3)(c);
(xxviii) assault with the intent to commit bus hijacking with a dangerous weapon as described in Subsection 76-9-1503(3)(b);
(xxix) aggravated commercial obstruction, Section 76-9-114;
(xxx) a felony violation of failure to register as a sex or kidnap offender, Section 53-29-305;
(xxxi) repeat violation of a protective order, Subsection 77-36-1.1(4); or
(xxxii) violation of condition for release after arrest under Section 78B-7-802.

Section 22. Section 53-22-106 is amended to read:
53-22-106 Effective 05/06/26. Substantial threats against a school reporting requirements -- Exceptions.
(1) As used in this section, "substantial threat" means a threat made with serious intent to cause harm.
(2) Except as provided in Subsection (3), if a state employee or person in a position of special trust as defined in Section 76-5-404.1, including an individual licensed under Title 58, Chapter 31b, Nurse Practice Act, or Title 58, Chapter 67, Utah Medical Practice Act, has reason to believe a substantial threat against a school, school employee, or student attending a school or is aware of circumstances that would reasonably result in a substantial threat against a school, school employee, or student attending a school, the state employee or person in a position of special trust shall immediately report the suspected substantial threat to: (a) the local education agency that the substantial threat would impact;
(b) the nearest peace officer or law enforcement agency; and
(c) the state security chief.

(3) (a) (i) If the state security chief, a peace officer, or law enforcement agency receives a report under Subsection (2), the state security chief, peace officer, or law enforcement agency shall immediately notify the local education agency that the substantial threat would impact.
(ii) If the local education agency that the substantial threat would impact receives a report under Subsection (2), the local education agency that the substantial threat would impact shall immediately notify the appropriate local law enforcement agency and the state security chief.

(b) (i) A local education agency that the substantial threat would impact shall coordinate with the law enforcement agency on the law enforcement agency's investigation of the report described in Subsection [(1)] (2).
(ii) If a law enforcement agency undertakes an investigation of a report under Subsection (2), the law enforcement agency shall provide a final investigatory report to the local education agency that the substantial threat would impact upon request.

(4) Subject to Subsection (5), the reporting requirement described in Subsection (2) does not apply to: (a) a member of the clergy with regard to any confession an individual makes to the member of the clergy while functioning in the ministerial capacity of the member of the clergy if: (i) the individual made the confession directly to the member of the clergy;
(ii) the member of the clergy is, under canon law or church doctrine or practice, bound to maintain the confidentiality of the confession; and
(iii) the member of the clergy does not have the consent of the individual making the confession to disclose the content of the confession; or

(b) an attorney, or an individual whom the attorney employs, if: (i) the knowledge or belief of the substantial threat arises from the representation of a client; and
(ii) if disclosure of the substantial threat would not reveal the substantial threat to prevent reasonably certain death or substantial bodily harm in accordance with Utah Rules of Professional Conduct, Rule 1.6.

(5) (a) When a member of the clergy receives information about the substantial threat from any source other than a confession, the member of the clergy shall report the information even if the member of the clergy also received information about the substantial threat from the confession of the perpetrator.
(b) Exemption of the reporting requirement for an individual described in Subsection (4) does not exempt the individual from any other actions required by law to prevent further substantial threats or actual harm related to the substantial threat.

(6) The physician-patient privilege does not: (a) excuse an individual who is licensed under Title 58, Chapter 67, Utah Medical Practice Act, or Title 58, Chapter 68, Utah Osteopathic Medical Practice Act, from reporting under this section; or
(b) constitute grounds for excluding evidence in a judicial or administrative proceeding resulting from a report under this section.

Section 23. Section 58-60-107 is amended to read:
58-60-107 Effective 05/06/26. Exemptions from licensure.
(1) Except as modified in Section 58-60-103, the exemptions from licensure in Section 58-1-307 apply to this chapter.
(2) In addition to the exemptions from licensure in Section 58-1-307, the following may engage in acts included within the definition of practice as a mental health therapist, subject to the stated circumstances and limitations, without being licensed under this chapter: (a) the following when practicing within the scope of the license held: (i) a physician and surgeon or osteopathic physician and surgeon licensed under Chapter 67, Utah Medical Practice Act, or Chapter 68, Utah Osteopathic Medical Practice Act;
(ii) an advanced practice registered nurse, specializing in psychiatric mental health nursing, licensed under Chapter 31b, Nurse Practice Act;
(iii) a psychologist licensed under Chapter 61, Psychologist Licensing Act; and
(iv) a physician assistant licensed under Chapter 70a, Utah Physician Assistant Act, and specializing in mental health care under Section 58-70a-501.1;

(b) a recognized member of the clergy while functioning in a ministerial capacity as long as the member of the clergy does not represent that the member of the clergy is, or use the title of, a license classification in Subsection [58-60-102(5)] 58-60-102(15);
(c) an individual who is offering expert testimony in a proceeding before a court, administrative hearing, deposition upon the order of a court or other body having power to order the deposition, or a proceeding before a master, referee, or alternative dispute resolution provider;
(d) an individual engaged in performing hypnosis who is not licensed under this title in a profession which includes hypnosis in its scope of practice, and who: (i) (A) induces a hypnotic state in a client for the purpose of increasing motivation or altering lifestyles or habits, such as eating or smoking, through hypnosis;
(B) consults with a client to determine current motivation and behavior patterns;
(C) prepares the client to enter hypnotic states by explaining how hypnosis works and what the client will experience;
(D) tests clients to determine degrees of suggestibility;
(E) applies hypnotic techniques based on interpretation of consultation results and analysis of client's motivation and behavior patterns; and
(F) trains clients in self-hypnosis conditioning;

(ii) may not: (A) engage in the practice of mental health therapy;
(B) use the title of a license classification in Subsection [58-60-102(5)] 58-60-102(15); or
(C) use hypnosis with or treat a medical, psychological, or dental condition defined in generally recognized diagnostic and statistical manuals of medical, psychological, or dental disorders;

(e) an individual's exemption from licensure under Subsection 58-1-307(1)(b) terminates when the student's training is no longer supervised by qualified faculty or staff and the activities are no longer a defined part of the degree program;
(f) an individual holding an earned doctoral degree or master's degree in social work, marriage and family therapy, or clinical mental health counseling, who is employed by an accredited institution of higher education and who conducts research and teaches in that individual's professional field, but only if the individual does not engage in providing or supervising professional services regulated under this chapter to individuals or groups regardless of whether there is compensation for the services;
(g) an individual in an on-the-job training program approved by the division while under the supervision of qualified persons;
(h) an individual providing general education in the subjects of alcohol, drug use, or substance use disorders, including prevention;
(i) an individual providing advice or counsel to another individual in a setting of their association as friends or relatives and in a nonprofessional and noncommercial relationship, if there is no compensation paid for the advice or counsel; and
(j) an individual who is licensed, in good standing, to practice mental health therapy or substance use disorder counseling in a state or territory of the United States outside of Utah may provide short term transitional mental health therapy remotely or short term transitional substance use disorder counseling remotely to a client in Utah if: (i) the individual is present in the state or territory where the individual is licensed to practice mental health therapy or substance use disorder counseling;
(ii) the client relocates to Utah;
(iii) the client is a client of the individual immediately before the client relocates to Utah;
(iv) the individual provides the short term transitional mental health therapy or short term transitional substance use disorder counseling remotely to the client only during the 90 day period beginning on the day on which the client relocates to Utah;
(v) within one day after the day on which the individual first provides mental health therapy or substance use disorder counseling remotely to the client in Utah, the individual provides written notice to the division of the individual's intent to provide short term transitional mental health therapy or short term transitional substance use disorder counseling remotely to the client; and
(vi) the individual does not engage in unlawful conduct or unprofessional conduct.

(3) (a) As used in this Subsection (3): (i) "Prescribe" means the same as that term is defined in Section 58-17b-102.
(ii) "Prescription drug" means the same as that term is defined in Section 58-17b-102.

(b) Except as otherwise provided in an interstate compact enacted under this title, an individual who is licensed, in good standing, to practice mental health therapy or substance use disorder counseling in a state or territory of the United States outside of Utah, and who provides mental health therapy remotely or substance use disorder counseling remotely to a client in Utah: (i) may not prescribe a prescription drug for a client in Utah unless the individual is licensed in Utah to prescribe the prescription drug;
(ii) shall, before providing mental health therapy remotely or substance use disorder counseling remotely to a client in Utah, be aware of: (A) how to access emergency services and resources in Utah; and
(B) all applicable laws and rules regarding the required or permitted reporting or disclosing of confidential client communications;

(iii) shall, within one day after the day on which the individual first provides mental health therapy remotely or substance use disorder counseling remotely to a client in Utah, submit to the division a signed notice, in the form required by the division, notifying the division that the individual is providing therapy or counseling under the exemption in this Subsection (3); and
(iv) shall obtain a Utah license: (A) within nine months after the day on which the individual first provides mental health therapy remotely or substance use disorder counseling remotely to a client in Utah; or
(B) if at any time the individual provides mental health therapy remotely or substance use disorder counseling remotely to more than one client in Utah.

(4) The division shall report to the Health and Human Services Interim Committee at or before the committee's October 2026 meeting regarding the exemption described in Subsection (3), including information about any complaints the division has received concerning individuals who have provided therapy or counseling under that exemption.

Section 24. Section 58-61-307 is amended to read:
58-61-307 Effective 05/06/26. Exemptions from licensure.
(1) Except as modified in Section 58-61-301, the exemptions from licensure in Section 58-1-307 apply to this chapter.
(2) In addition to the exemptions from licensure in Section 58-1-307, the following when practicing within the scope of the license held, may engage in acts included within the definition of practice as a psychologist, subject to the stated circumstances and limitations, without being licensed under this chapter: (a) a physician and surgeon or osteopathic physician licensed under Chapter 67, Utah Medical Practice Act, or Chapter 68, Utah Osteopathic Medical Practice Act;
(b) a registered psychiatric mental health nurse specialist licensed under Chapter 31b, Nurse Practice Act;
(c) a recognized member of the clergy while functioning in his ministerial capacity as long as he does not represent himself as or use the title of psychologist;
(d) an individual who is offering expert testimony in any proceeding before a court, administrative hearing, deposition upon the order of any court or other body having power to order the deposition, or proceedings before any master, referee, or alternative dispute resolution provider;
(e) an individual engaged in performing hypnosis who is not licensed under this title in a profession which includes hypnosis in its scope of practice, and who: (i) (A) induces a hypnotic state in a client for the purpose of increasing motivation or altering lifestyles or habits, such as eating or smoking, through hypnosis;
(B) consults with a client to determine current motivation and behavior patterns;
(C) prepares the client to enter hypnotic states by explaining how hypnosis works and what the client will experience;
(D) tests clients to determine degrees of suggestibility;
(E) applies hypnotic techniques based on interpretation of consultation results and analysis of client's motivation and behavior patterns; and
(F) trains clients in self-hypnosis conditioning;

(ii) may not: (A) engage in the practice of mental health therapy;
(B) represent himself using the title of a license classification in Subsection [58-60-102(5)] 58-60-102(15); or
(C) use hypnosis with or treat a medical, psychological, or dental condition defined in generally recognized diagnostic and statistical manuals of medical, psychological, or dental disorders;

(f) an individual's exemption from licensure under Subsection 58-1-307(1)(b) terminates when the student's training is no longer supervised by qualified faculty or staff and the activities are no longer a defined part of the degree program;
(g) an individual holding an earned doctoral degree in psychology who is employed by an accredited institution of higher education and who conducts research and teaches in that individual's professional field, but only if the individual does not engage in providing delivery or supervision of professional services regulated under this chapter to individuals or groups regardless of whether there is compensation for the services;
(h) any individual who was employed as a psychologist by a state, county, or municipal agency or other political subdivision of the state prior to July 1, 1981, and who subsequently has maintained employment as a psychologist in the same state, county, or municipal agency or other political subdivision while engaged in the performance of his official duties for that agency or political subdivision;
(i) an individual licensed as a school psychologist under Section 53E-6-201: (i) may represent himself as and use the terms "school psychologist" or "licensed school psychologist"; and
(ii) is restricted in his practice to employment within settings authorized by the State Board of Education;

(j) an individual providing advice or counsel to another individual in a setting of their association as friends or relatives and in a nonprofessional and noncommercial relationship, if there is no compensation paid for the advice or counsel; and
(k) an individual who is licensed, in good standing, to practice mental health therapy in a state or territory of the United States outside of Utah may provide short term transitional mental health therapy remotely to a client in Utah only if: (i) the individual is present in the state or territory where the individual is licensed to practice mental health therapy;
(ii) the client relocates to Utah;
(iii) the client is a client of the individual immediately before the client relocates to Utah;
(iv) the individual provides the short term transitional mental health therapy to the client only during the 45 day period beginning on the day on which the client relocates to Utah;
(v) within 10 days after the day on which the client relocates to Utah, the individual provides written notice to the division of the individual's intent to provide short term transitional mental health therapy remotely to the client; and
(vi) the individual does not engage in unlawful conduct or unprofessional conduct.

Section 25. Section 59-1-306 is amended to read:
59-1-306 Effective 05/06/26. Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenue into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account.
(1) As used in this section, "qualifying tax, fee, or charge" means a tax, fee, or charge the commission administers under: (a) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(b) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(c) Section 19-6-714;
(d) Section 19-6-805;
(e) Chapter 12, Sales and Use Tax Act, other than a tax under Chapter 12, Part 1, Tax Collection, or Chapter 12, Part 18, Additional State Sales and Use Tax Act;
(f) Section 59-27-105;
(g) Chapter 31, Cannabinoid Licensing and Tax Act;
(h) Chapter 32, Local Impact Mitigation Tax Act;
(i) Chapter 33, Wind or Solar Electric Generation Facility Capacity Tax;
(j) Section 63H-1-205;
(k) Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act;[or]
(l) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or
(m) Title 79, Chapter 6, Part [11] 14, Energy Project Assessment.

(2) There is created a restricted account within the General Fund known as the "State Tax Commission Administrative Charge Account."
(3) Subject to the other provisions of this section, the restricted account shall consist of administrative charges the commission retains and deposits in accordance with this section.
(4) For purposes of this section, the administrative charge is a percentage of revenue the commission collects from each qualifying tax, fee, or charge of not to exceed the lesser of: (a) 1.5%; or
(b) an equal percentage of revenue the commission collects from each qualifying tax, fee, or charge sufficient to cover the cost to the commission of administering the qualifying taxes, fees, or charges.

(5) The commission shall deposit an administrative charge into the restricted account.
(6) Interest earned on the restricted account shall be deposited into the General Fund.
(7) The commission shall expend money appropriated by the Legislature to the commission from the restricted account to administer qualifying taxes, fees, or charges or to offset general operational expenses.

Section 26. Section 59-2-102 is amended to read:
59-2-102 Effective 05/06/26. Definitions.
As used in this chapter: (1) (a) "Acquisition cost" means any cost required to put an item of tangible personal property into service.
(b) "Acquisition cost" includes: (i) the purchase price of a new or used item;
(ii) the cost of freight, shipping, loading at origin, unloading at destination, crating, skidding, or any other applicable cost of shipping;
(iii) the cost of installation, engineering, rigging, erection, or assembly, including foundations, pilings, utility connections, or similar costs; and
(iv) sales and use taxes.

(2) "Aerial applicator" means aircraft or rotorcraft used exclusively for the purpose of engaging in dispensing activities directly affecting agriculture or horticulture with an airworthiness certificate from the Federal Aviation Administration certifying the aircraft or rotorcraft's use for agricultural and pest control purposes.
(3) "Air charter service" means an air carrier operation that requires the customer to hire an entire aircraft rather than book passage in whatever capacity is available on a scheduled trip.
(4) "Air contract service" means an air carrier operation available only to customers that engage the services of the carrier through a contractual agreement and excess capacity on any trip and is not available to the public at large.
(5) "Aircraft" means the same as that term is defined in Section 72-10-102.
(6) (a) [Except as provided in Subsection (6)(b), "airline"] "Airline" means an air carrier that: (i) operates: (A) on an interstate route; and
(B) on a scheduled basis; and

(ii) offers to fly one or more passengers or cargo on the basis of available capacity on a regularly scheduled route.

(b) "Airline" does not include an: (i) air charter service; or
(ii) air contract service.

(7) "Assessment roll" or "assessment book" means a permanent record of the assessment of property as assessed by the county assessor and the commission and may be maintained manually or as a computerized file as a consolidated record or as multiple records by type, classification, or categories.
(8) "Base parcel" means a parcel of property that was legally: (a) subdivided into two or more lots, parcels, or other divisions of land; or
(b) (i) combined with one or more other parcels of property; and
(ii) subdivided into two or more lots, parcels, or other divisions of land.

(9) (a) "Certified revenue levy" means a property tax levy that provides an amount of ad valorem property tax revenue equal to the sum of: (i) the amount of ad valorem property tax revenue to be generated statewide in the previous year from imposing a multicounty assessing and collecting levy, as specified in Section 59-2-1602; and
(ii) the product of: (A) eligible new growth, as defined in Section 59-2-924; and
(B) the multicounty assessing and collecting levy certified by the commission for the previous year.

(b) For purposes of this Subsection (9), "ad valorem property tax revenue" does not include property tax revenue received by a taxing entity from personal property that is: (i) assessed by a county assessor in accordance with Part 3, County Assessment; and
(ii) semiconductor manufacturing equipment.

(c) For purposes of calculating the certified revenue levy described in this Subsection (9), the commission shall use: (i) the taxable value of real property assessed by a county assessor contained on the assessment roll;
(ii) the taxable value of real and personal property assessed by the commission; and
(iii) the taxable year end value of personal property assessed by a county assessor contained on the prior year's assessment roll.

(10) "County-assessed commercial vehicle" means: (a) any commercial vehicle, trailer, or semitrailer that is not apportioned under Section 41-1a-301 and is not operated interstate to transport the vehicle owner's goods or property in furtherance of the owner's commercial enterprise;
(b) any passenger vehicle owned by a business and used by its employees for transportation as a company car or vanpool vehicle; and
(c) vehicles that are: (i) especially constructed for towing or wrecking, and that are not otherwise used to transport goods, merchandise, or people for compensation;
(ii) used or licensed as taxicabs or limousines;
(iii) used as rental passenger cars, travel trailers, or motor homes;
(iv) used or licensed in this state for use as ambulances or hearses;
(v) especially designed and used for garbage and rubbish collection; or
(vi) used exclusively to transport students or their instructors to or from any private, public, or religious school or school activities.

(11) "Eligible judgment" means a final and unappealable judgment or order under Section 59-2-1330: (a) that became a final and unappealable judgment or order no more than 14 months before the day on which the notice described in Section 59-2-919.1 is required to be provided; and
(b) for which a taxing entity's share of the final and unappealable judgment or order is greater than or equal to the lesser of: (i) $5,000; or
(ii) 2.5% of the total ad valorem property taxes collected by the taxing entity in the previous fiscal year.

(12) (a) "Escaped property" means any property, whether personal, land, or any improvements to the property, that is subject to taxation and is: (i) inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or assessed to the wrong taxpayer by the assessing authority;
(ii) undervalued or omitted from the tax rolls because of the failure of the taxpayer to comply with the reporting requirements of this chapter; or
(iii) undervalued because of errors made by the assessing authority based upon incomplete or erroneous information furnished by the taxpayer.

(b) "Escaped property" does not include property that is undervalued because of the use of a different valuation methodology or because of a different application of the same valuation methodology.

(13) (a) "Fair market value" means the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts.
(b) For purposes of taxation, "fair market value" shall be determined using the current zoning laws applicable to the property in question, except in cases where there is a reasonable probability of a change in the zoning laws affecting that property in the tax year in question and the change would have an appreciable influence upon the value.

(14) "Geothermal fluid" means water in any form at temperatures greater than 120 degrees centigrade naturally present in a geothermal system.
(15) "Geothermal resource" means: (a) the natural heat of the earth at temperatures greater than 120 degrees centigrade; and
(b) the energy, in whatever form, including pressure, present in, resulting from, created by, or which may be extracted from that natural heat, directly or through a material medium.

(16) (a) "Goodwill" means: (i) acquired goodwill that is reported as goodwill on the books and records that a taxpayer maintains for financial reporting purposes; or
(ii) the ability of a business to: (A) generate income that exceeds a normal rate of return on assets and that results from a factor described in Subsection (16)(b); or
(B) obtain an economic or competitive advantage resulting from a factor described in Subsection (16)(b).

(b) The following factors apply to Subsection (16)(a)(ii): (i) superior management skills;
(ii) reputation;
(iii) customer relationships;
(iv) patronage; or
(v) a factor similar to Subsections (16)(b)(i) through (iv).

(c) "Goodwill" does not include: (i) the intangible property described in Subsection (20)(a) or (b);
(ii) locational attributes of real property, including: (A) zoning;
(B) location;
(C) view;
(D) a geographic feature;
(E) an easement;
(F) a covenant;
(G) proximity to raw materials;
(H) the condition of surrounding property; or
(I) proximity to markets;

(iii) value attributable to the identification of an improvement to real property, including: (A) reputation of the designer, builder, or architect of the improvement;
(B) a name given to, or associated with, the improvement; or
(C) the historic significance of an improvement; or

(iv) the enhancement or assemblage value specifically attributable to the interrelation of the existing tangible property in place working together as a unit.

(17) "Governing body" means: (a) for a county, city, or town, the legislative body of the county, city, or town;
(b) for a special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, the special district's board of trustees;
(c) for a school district, the local board of education;
(d) for a special service district under Title 17D, Chapter 1, Special Service District Act: (i) the legislative body of the county or municipality that created the special service district, to the extent that the county or municipal legislative body has not delegated authority to an administrative control board established under Section 17D-1-301; or
(ii) the administrative control board, to the extent that the county or municipal legislative body has delegated authority to an administrative control board established under Section 17D-1-301; or

(e) for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, the public infrastructure district's board of trustees.

(18) "Gross vehicle weight rating" means the maximum gross vehicle weight rating as reported by the manufacturer of the motor vehicle for the vehicle identification number.
(19) (a) [Except as provided in Subsection (19)(c), "improvement"] "Improvement" means a building, structure, fixture, fence, or other item that is permanently attached to land, regardless of whether the title has been acquired to the land, if: (i) (A) attachment to land is essential to the operation or use of the item; and
(B) the manner of attachment to land suggests that the item will remain attached to the land in the same place over the useful life of the item; or

(ii) removal of the item would: (A) cause substantial damage to the item; or
(B) require substantial alteration or repair of a structure to which the item is attached.

(b) "Improvement" includes: (i) an accessory to an item described in Subsection (19)(a) if the accessory is: (A) essential to the operation of the item described in Subsection (19)(a); and
(B) installed solely to serve the operation of the item described in Subsection (19)(a); and

(ii) an item described in Subsection (19)(a) that is temporarily detached from the land for repairs and remains located on the land.

(c) "Improvement" does not include: (i) an item considered to be personal property [pursuant to rules made]in accordance with rules made under Section 59-2-107;
(ii) a moveable item that is attached to land for stability only or for an obvious temporary purpose;
(iii) (A) manufacturing equipment and machinery; or
(B) essential accessories to manufacturing equipment and machinery;

(iv) an item attached to the land in a manner that facilitates removal without substantial damage to the land or the item; or
(v) a transportable factory-built housing unit as defined in Section 59-2-1502 if that transportable factory-built housing unit is considered to be personal property under Section 59-2-1503.

(20) "Intangible property" means: (a) property that is capable of private ownership separate from tangible property, including: (i) money;
(ii) credits;
(iii) bonds;
(iv) stocks;
(v) representative property;
(vi) franchises;
(vii) licenses;
(viii) trade names;
(ix) copyrights; and
(x) patents;

(b) a low-income housing tax credit;
(c) goodwill; or
(d) a clean or renewable energy tax credit or incentive, including: (i) a federal renewable energy production tax credit under Section 45, Internal Revenue Code;
(ii) a federal energy credit for qualified renewable electricity production facilities under Section 48, Internal Revenue Code;
(iii) a federal grant for a renewable energy property under American Recovery and Reinvestment Act of 2009, Pub. L. No. 111-5, Section 1603; and
(iv) a tax credit under Subsection 59-7-614(5).

(21) "Livestock" means: (a) a domestic animal;
(b) a fish;
(c) a fur-bearing animal;
(d) a honeybee; or
(e) poultry.

(22) "Low-income housing tax credit" means: (a) a federal low-income housing tax credit under Section 42, Internal Revenue Code; or
(b) a low-income housing tax credit under Section 59-7-607 or Section 59-10-1010.

(23) "Metalliferous minerals" includes gold, silver, copper, lead, zinc, and uranium.
(24) "Mine" means a natural deposit of either metalliferous or nonmetalliferous valuable mineral.
(25) "Mining" means the process of producing, extracting, leaching, evaporating, or otherwise removing a mineral from a mine.
(26) (a) "Mobile flight equipment" means tangible personal property that is owned or operated by an air charter service, air contract service, or airline and: (i) is capable of flight or is attached to an aircraft that is capable of flight; or
(ii) is contained in an aircraft that is capable of flight if the tangible personal property is intended to be used: (A) during multiple flights;
(B) during a takeoff, flight, or landing; and
(C) as a service provided by an air charter service, air contract service, or airline.

(b) (i) "Mobile flight equipment" does not include a spare part other than a spare engine that is rotated at regular intervals with an engine that is attached to the aircraft.
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining the term "regular intervals."

(27) "Nonmetalliferous minerals" includes[, but is not limited to,] oil, gas, coal, salts, sand, rock, gravel, and all carboniferous materials.
(28) "Part-year residential property" means property that is not residential property on January 1 of a calendar year but becomes residential property after January 1 of the calendar year.
(29) "Personal property" includes: (a) every class of property as defined in Subsection (30) that is the subject of ownership and is not real estate or an improvement;
(b) any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement;
(c) bridges and ferries;
(d) livestock; and
(e) outdoor advertising structures as defined in Section 72-7-502.

(30) (a) "Property" means property that is subject to assessment and taxation according to its value.
(b) "Property" does not include intangible property as defined in this section.

(31) (a) "Public utility" means: (i) the operating property of a railroad, gas corporation, oil or gas transportation or pipeline company, coal slurry pipeline company, electrical corporation, sewerage corporation, or heat corporation where the company performs the service for, or delivers the commodity to, the public generally or companies serving the public generally, or in the case of a gas corporation or an electrical corporation, where the gas or electricity is sold or furnished to any member or consumers within the state for domestic, commercial, or industrial use; and
(ii) the operating property of any entity or person defined under Section 54-2-1 except water corporations.

(b) "Public utility" does not include the operating property of a telecommunications service provider.

(32) (a) Subject to Subsection (32)(b), "qualifying exempt primary residential rental personal property" means household furnishings, furniture, and equipment that: (i) are used exclusively within a dwelling unit that is the primary residence of a tenant;
(ii) are owned by the owner of the dwelling unit that is the primary residence of a tenant; and
(iii) after applying the residential exemption described in Section 59-2-103, are exempt from taxation under this chapter in accordance with Subsection 59-2-1115(2).

(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "dwelling unit" for purposes of this Subsection (32) and Subsection (35).

(33) "Real estate" or "real property" includes: (a) the possession of, claim to, ownership of, or right to the possession of land;
(b) all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and
(c) improvements.

(34) (a) "Relationship with an owner of the property's land surface rights" means a relationship described in Subsection 267(b), Internal Revenue Code, except that the term 25% shall be substituted for the term 50% in Subsection 267(b), Internal Revenue Code.
(b) For purposes of determining if a relationship described in Subsection 267(b), Internal Revenue Code, exists, the ownership of stock shall be determined using the ownership rules in Subsection 267(c), Internal Revenue Code.

(35) (a) "Residential property," for purposes of the reductions and adjustments under this chapter, means any property used for residential purposes as a primary residence.
(b) "Residential property" includes: (i) [except as provided in Subsection (35)(b)(ii), includes]household furnishings, furniture, and equipment if the household furnishings, furniture, and equipment are: (A) used exclusively within a dwelling unit that is the primary residence of a tenant; and
(B) owned by the owner of the dwelling unit that is the primary residence of a tenant; and

(ii) if the county assessor determines that the property will be used for residential purposes as a primary residence: (A) property under construction; or
(B) unoccupied property.

(c) "Residential property" does not include property used for transient residential use.
(d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "dwelling unit" for purposes of Subsection (32) and this Subsection (35).

(36) "Split estate mineral rights owner" means a person that: (a) has a legal right to extract a mineral from property;
(b) does not hold more than a 25% interest in: (i) the land surface rights of the property where the wellhead is located; or
(ii) an entity with an ownership interest in the land surface rights of the property where the wellhead is located;

(c) is not an entity in which the owner of the land surface rights of the property where the wellhead is located holds more than a 25% interest; and
(d) does not have a relationship with an owner of the land surface rights of the property where the wellhead is located.

(37) (a) "State-assessed commercial vehicle" means: (i) any commercial vehicle, trailer, or semitrailer that operates interstate or intrastate to transport passengers, freight, merchandise, or other property for hire; or
(ii) any commercial vehicle, trailer, or semitrailer that operates interstate and transports the vehicle owner's goods or property in furtherance of the owner's commercial enterprise.

(b) "State-assessed commercial vehicle" does not include vehicles used for hire that are specified in Subsection (10)(c) as county-assessed commercial vehicles.

(38) "Subdivided lot" means a lot, parcel, or other division of land, that is a division of a base parcel.
(39) "Tax area" means a geographic area created by the overlapping boundaries of one or more taxing entities.
(40) "Taxable value" means fair market value less any applicable reduction allowed for residential property under Section 59-2-103.
(41) "Taxing entity" means any county, city, town, school district, special taxing district, special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or other political subdivision of the state with the authority to levy a tax on property.
(42) (a) "Tax roll" means a permanent record of the taxes charged on property, as extended on the assessment roll, and may be maintained on the same record or records as the assessment roll or may be maintained on a separate record properly indexed to the assessment roll.
(b) "Tax roll" includes tax books, tax lists, and other similar materials.

(43) "Telecommunications service provider" means the same as that term is defined in Section 59-12-102.

Section 27. Section 59-2-208 is amended to read:
59-2-208 Effective 05/06/26. Duties of commission and county auditors relative to mines.
The duties of the commission and county auditors relative to the following shall be the same as provided for the assessment of public utilities: (1) the assessment of mines, mining claims, and mining property;
(2) the statements and returns to be made; and
(3) the equalization [thereof are the same as those provided for the assessment of public utilities] of the assessments described in this section.

Section 28. Section 59-2-919 is amended to read:
59-2-919 Effective 05/06/26. Notice and public hearing requirements for certain tax increases -- Exceptions -- Audit.
(1) As used in this section: (a) "Additional ad valorem tax revenue" means ad valorem property tax revenue generated by the portion of the tax rate that exceeds the taxing entity's certified tax rate.
(b) "Ad valorem tax revenue" means ad valorem property tax revenue not including revenue from: (i) eligible new growth; or
(ii) personal property that is: (A) assessed by a county assessor in accordance with Part 3, County Assessment; and
(B) semiconductor manufacturing equipment.

(c) "Base year" means a taxing entity's fiscal year that immediately precedes the fiscal year in which the taxing entity first adopted a budget below last year's property tax budgeted revenue.
(d) "Base year budgeted revenue" means the property tax budgeted revenue, excluding eligible new growth, for the base year.
(e) "Calendar year taxing entity" means a taxing entity that operates under a fiscal year that begins on January 1 and ends on December 31.
(f) "County executive calendar year taxing entity" means a calendar year taxing entity that operates under the county executive-council form of government described in Section 17-62-203.
(g) "Current calendar year" means the calendar year immediately preceding the calendar year for which a calendar year taxing entity seeks to levy a tax rate that exceeds the calendar year taxing entity's certified tax rate.
(h) "Eligible new growth" means the same as that term is defined in Section 59-2-924.
(i) "Fiscal year taxing entity" means a taxing entity that operates under a fiscal year that begins on July 1 and ends on June 30.
[(j) "Meeting" means the same as that term is defined in Section 52-4-103.]
[(k)] (j) "Last year's property tax budgeted revenue" does not include: (i) revenue received by a taxing entity from a debt service levy voted on by the public;
(ii) revenue generated by the [combined] minimum basic tax rate as defined in Section 53F-2-301; or
(iii) revenue generated by the charter school levy described in Section 53F-2-703.

(k) "Meeting" means the same as that term is defined in Section 52-4-103.
(l) "Truth-in-taxation exemption period" means a six-year period that begins with the base year.

(2) Except as provided in Subsection (11), a taxing entity may not levy a tax rate that exceeds the taxing entity's certified tax rate unless the taxing entity meets: (a) the requirements of this section that apply to the taxing entity; and
(b) all other requirements as may be required by law.

(3) (a) Subject to Subsection (3)(b) and except as provided in Subsection (5), a calendar year taxing entity may levy a tax rate that exceeds the calendar year taxing entity's certified tax rate if the calendar year taxing entity: (i) 14 or more days before the date of the regular general election or municipal general election held in the current calendar year, states at a public meeting: (A) that the calendar year taxing entity intends to levy a tax rate that exceeds the calendar year taxing entity's certified tax rate;
(B) the dollar amount of and purpose for additional ad valorem tax revenue that would be generated by the proposed increase in the certified tax rate; and
(C) the approximate percentage increase in ad valorem tax revenue for the taxing entity based on the proposed increase described in Subsection (3)(a)(i)(B);

(ii) provides notice for the public meeting described in Subsection (3)(a)(i) in accordance with Title 52, Chapter 4, Open and Public Meetings Act, including providing a separate item on the meeting agenda that notifies the public that the calendar year taxing entity intends to make the statement described in Subsection (3)(a)(i);
(iii) meets the advertisement requirements of Subsections (6) and (7) before the calendar year taxing entity conducts the public hearing required by Subsection (3)(a)(v);
(iv) provides notice by mail: (A) seven or more days before the regular general election or municipal general election held in the current calendar year; and
(B) as provided in Subsection (3)(c); and

(v) conducts a public hearing that is held: (A) in accordance with Subsections (8) and (9); and
(B) in conjunction with the public hearing required by Section 17-63-304 or 17B-1-610.

(b) (i) For a county executive calendar year taxing entity, the statement described in Subsection (3)(a)(i) shall be made by the: (A) county council;
(B) county executive; or
(C) both the county council and county executive.

(ii) If the county council makes the statement described in Subsection (3)(a)(i) or the county council states a dollar amount of additional ad valorem tax revenue that is greater than the amount of additional ad valorem tax revenue previously stated by the county executive in accordance with Subsection (3)(a)(i), the county executive calendar year taxing entity shall: (A) make the statement described in Subsection (3)(a)(i) 14 or more days before the county executive calendar year taxing entity conducts the public hearing under Subsection (3)(a)(v); and
(B) provide the notice required by Subsection (3)(a)(iv) 14 or more days before the county executive calendar year taxing entity conducts the public hearing required by Subsection (3)(a)(v).

(c) The notice described in Subsection (3)(a)(iv): (i) shall be mailed to each owner of property: (A) within the calendar year taxing entity; and
(B) listed on the assessment roll;

(ii) shall be printed on a separate form that: (A) is developed by the commission;
(B) states at the top of the form, in bold upper-case type no smaller than 18 point "NOTICE OF PROPOSED TAX INCREASE"; and
(C) may be mailed with the notice required by Section 59-2-1317;

(iii) shall contain for each property described in Subsection (3)(c)(i): (A) the value of the property for the current calendar year;
(B) the tax on the property for the current calendar year; and
(C) subject to Subsection (3)(d), for the calendar year for which the calendar year taxing entity seeks to levy a tax rate that exceeds the calendar year taxing entity's certified tax rate, the estimated tax on the property;

(iv) shall contain the following statement: "[Insert name of taxing entity] is proposing a tax increase for [insert applicable calendar year]. This notice contains estimates of the tax on your property and the proposed tax increase on your property as a result of this tax increase. These estimates are calculated on the basis of [insert previous applicable calendar year] data. The actual tax on your property and proposed tax increase on your property may vary from this estimate.";
(v) shall state the dollar amount of additional ad valorem tax revenue that would be generated each year by the proposed increase in the certified tax rate;
(vi) shall include a brief statement of the primary purpose for the proposed tax increase, including the taxing entity's intended use of additional ad valorem tax revenue described in Subsection (3)(c)(v);
(vii) shall state the date, time, and place of the public hearing described in Subsection (3)(a)(v);
(viii) shall state the Internet address for the taxing entity's public website;
(ix) may contain other information approved by the commission; and
(x) if sent in calendar year 2024, 2025, or 2026, shall contain: (A) notice that the taxpayer may request electronic notice as described in Subsection 17-71-302(1)(m); and
(B) instructions describing how to elect to receive a notice as described in Subsection 17-71-302(1)(m).

(d) For purposes of Subsection (3)(c)(iii)(C), a calendar year taxing entity shall calculate the estimated tax on property on the basis of: (i) data for the current calendar year; and
(ii) the amount of additional ad valorem tax revenue stated in accordance with this section.

(4) Except as provided in Subsection (5), a fiscal year taxing entity may levy a tax rate that exceeds the fiscal year taxing entity's certified tax rate if the fiscal year taxing entity: (a) provides notice by meeting the advertisement requirements of Subsections (6) and (7) before the fiscal year taxing entity conducts the public meeting at which the fiscal year taxing entity's annual budget is adopted; and
(b) conducts a public hearing in accordance with Subsections (8) and (9) before the fiscal year taxing entity's annual budget is adopted.

(5) (a) A taxing entity is not required to meet the notice or public hearing requirements of Subsection (3) or (4) if the taxing entity is expressly exempted by law from complying with the requirements of this section.
(b) A taxing entity is not required to meet the notice requirements of Subsection (3) or (4) if: (i) Section 53F-8-301 allows the taxing entity to levy a tax rate that exceeds that certified tax rate without having to comply with the notice provisions of this section; or
(ii) the taxing entity: (A) budgeted less than $20,000 in ad valorem tax revenue for the previous fiscal year; and
(B) sets a budget during the current fiscal year of less than $20,000 of ad valorem tax revenue.

(6) (a) Before holding the public hearing described in Subsection (3)(a)(v) or (4)(b), a taxing entity proposing a tax rate increase under this section shall publish an advertisement regarding the proposed tax increase: (i) electronically in accordance with Section 45-1-101; and
(ii) as a class A notice under Section 63G-30-102.

(b) The advertisement described in Subsection (6)(a) shall: (i) be published for at least 14 days before the day on which the taxing entity conducts the public hearing described in Subsection (3)(a)(v) or (4)(b); and
(ii) substantially be in the following form and content: "NOTICE OF PROPOSED TAX INCREASE (NAME OF TAXING ENTITY) The (name of the taxing entity) is proposing to increase its property tax revenue. The (name of the taxing entity) tax on a (insert the average value of a residence in the taxing entity rounded to the nearest thousand dollars) residence would increase from $______ to $________, which is $_______ per year. The (name of the taxing entity) tax on a (insert the value of a business having the same value as the average value of a residence in the taxing entity) business would increase from $________ to $_______, which is $______ per year. If the proposed budget is approved, (name of the taxing entity) would receive an additional $______ in property tax revenue per year as a result of the tax increase. If the proposed budget is approved, (name of the taxing entity) would increase its property tax budgeted revenue by ___% above last year's property tax budgeted revenue excluding eligible new growth. The (name of the taxing entity) invites all concerned citizens to a public hearing for the purpose of hearing comments regarding the proposed tax increase and to explain the reasons for the proposed tax increase. You have the option to attend or participate in the public hearing in person or online. PUBLIC HEARING Date/Time: (date) (time) Location: (name of meeting place and address of meeting place) Virtual Meeting Link: (Internet address for remote participation and live streaming options) To obtain more information regarding the tax increase, citizens may contact the (name of the taxing entity) at (phone number of taxing entity) or visit (Internet address for the taxing entity's public website)."

(7) The commission: (a) shall adopt rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, governing the joint use of one advertisement described in Subsection (6) by two or more taxing entities; and
(b) subject to Section 45-1-101, may authorize a taxing entity's use of a commission-approved direct notice to each taxpayer if: (i) the direct notice is different and separate from the notice required under Section 59-2-919.1; and
(ii) the taxing entity petitions the commission for the use of a commission-approved direct notice.

(8) (a) (i) On or before June 1, a fiscal year taxing entity shall notify the commission and the county auditor of the date, time, and place of the public hearing described in Subsection (4)(b).
(ii) On or before October 1 of the current calendar year, a calendar year taxing entity shall notify the commission and the county auditor of the date, time, and place of the public hearing described in Subsection (3)(a)(v).

(b) (i) A public hearing described in Subsection (3)(a)(v) or (4)(b) shall be: (A) open to the public;
(B) held at a meeting of the taxing entity with no items on the agenda other than discussion and action on the taxing entity's intent to levy a tax rate that exceeds the taxing entity's certified tax rate, the taxing entity's budget, a special district's or special service district's fee implementation or increase, or a combination of these items; and
(C) available for individuals to attend or participate either in person or remotely through electronic means.

(ii) The governing body of a taxing entity conducting a public hearing described in Subsection (3)(a)(v) or (4)(b) shall: (A) state the dollar amount of additional ad valorem tax revenue that would be generated each year by the proposed increase in the certified tax rate;
(B) explain the reasons for the proposed tax increase, including the taxing entity's intended use of additional ad valorem tax revenue described in Subsection (8)(b)(ii)(A);
(C) if the county auditor compiles the list required by Section 59-2-919.2, present the list at the public hearing and make the list available on the taxing entity's public website; and
(D) provide an interested party desiring to be heard an opportunity to present oral testimony within reasonable time limits and without unreasonable restriction on the number of individuals allowed to make public comment.

(c) (i) Except as provided in Subsection (8)(c)(ii), a taxing entity may not schedule a public hearing described in Subsection (3)(a)(v) or (4)(b) at the same time as the public hearing of another overlapping taxing entity in the same county.
(ii) The taxing entities in which the power to set tax levies is vested in the same governing board or authority may consolidate the public hearings described in Subsection (3)(a)(v) or (4)(b) into one public hearing.

(d) The county auditor shall resolve any conflict in public hearing dates and times after consultation with each affected taxing entity.
(e) (i) A taxing entity shall hold a public hearing described in Subsection (3)(a)(v) or (4)(b) beginning at or after 6 p.m.
(ii) If a taxing entity holds a public meeting for the purpose of addressing general business of the taxing entity on the same date as a public hearing described in Subsection (3)(a)(v) or (4)(b), the public meeting addressing general business items shall conclude before the beginning of the public hearing described in Subsection (3)(a)(v) or (4)(b).

(f) (i) Except as provided in Subsection (8)(f)(ii), a taxing entity may not hold the public hearing described in Subsection (3)(a)(v) or (4)(b) on the same date as another public hearing of the taxing entity.
(ii) A taxing entity may hold the following hearings on the same date as a public hearing described in Subsection (3)(a)(v) or (4)(b): (A) a budget hearing;
(B) if the taxing entity is a special district or a special service district, a fee hearing described in Section 17B-1-643;
(C) if the taxing entity is a town, an enterprise fund hearing described in Section 10-5-107.5; or
(D) if the taxing entity is a city, an enterprise fund hearing described in Section 10-6-135.5.

(9) (a) If a taxing entity does not make a final decision on budgeting additional ad valorem tax revenue at a public hearing described in Subsection (3)(a)(v) or (4)(b), the taxing entity shall: (i) announce at that public hearing the scheduled time and place of the next public meeting at which the taxing entity will consider budgeting the additional ad valorem tax revenue; and
(ii) if the taxing entity is a fiscal year taxing entity, hold the public meeting described in Subsection (9)(a)(i) before September 1.

(b) A calendar year taxing entity may not adopt a final budget that budgets an amount of additional ad valorem tax revenue that exceeds the largest amount of additional ad valorem tax revenue stated at a public meeting under Subsection (3)(a)(i).
(c) A public hearing on levying a tax rate that exceeds a fiscal year taxing entity's certified tax rate may coincide with a public hearing on the fiscal year taxing entity's proposed annual budget.

(10) (a) A county auditor may conduct an audit to verify a taxing entity's compliance with Subsection (8).
(b) If the county auditor, after completing an audit, finds that a taxing entity has failed to meet the requirements of Subsection (8), the county auditor shall prepare and submit a report of the auditor's findings to the commission.
(c) The commission may not certify a tax rate that exceeds a taxing entity's certified tax rate if, on or before September 15 of the year in which the taxing entity is required to hold the public hearing described in Subsection (3)(a)(v) or (4)(b), the commission determines that the taxing entity has failed to meet the requirements of Subsection (8).

(11) For a fiscal year within a truth-in-taxation exemption period, a taxing entity may adopt a budget that is equal to or less than the base year budgeted revenue without complying with this section.

Section 29. Section 59-2-919.1 is amended to read:
59-2-919.1 Effective 05/06/26 Superseded 07/01/26. Notice of property valuation and tax changes.
(1) In addition to the notice requirements of Section 59-2-919, the county auditor, on or before July 22 of each year, shall notify each owner of real estate who is listed on the assessment roll.
(2) The notice described in Subsection (1) shall: (a) except as provided in Subsection (5), be sent to all owners of real property by mail 10 or more days before the day on which: (i) the county board of equalization meets; and
(ii) the taxing entity holds a public hearing on the proposed increase in the certified tax rate;

(b) be on a form that is: (i) approved by the commission; and
(ii) uniform in content in all counties in the state; and

(c) contain for each property: (i) the assessor's determination of the value of the property;
(ii) the taxable value of the property;
(iii) for property assessed by the county assessor: (A) instructions on how the taxpayer may file an application with the county board of equalization to appeal the valuation or equalization of the property under Section 59-2-1004, including instructions for filing an application through electronic means; and
(B) the deadline for the taxpayer to make an application to appeal the valuation or equalization of the property under Section 59-2-1004;

(iv) for property assessed by the commission: (A) instructions on how the taxpayer may file an application with the commission for a hearing on an objection to the valuation or equalization of the property under Section 59-2-1007;
(B) the deadline for the taxpayer to apply to the commission for a hearing on an objection to the valuation or equalization of the property under Section 59-2-1007; and
(C) a statement that the taxpayer may not appeal the valuation or equalization of the property to the county board of equalization;

(v) itemized tax information for all applicable taxing entities, including: (A) the dollar amount of the taxpayer's tax liability for the property in the prior year; and
(B) the dollar amount of the taxpayer's tax liability under the current rate;

(vi) the following, stated separately: (A) the charter school levy described in Section 53F-2-703;
(B) the multicounty assessing and collecting levy described in Subsection 59-2-1602(2);
(C) the county assessing and collecting levy described in Subsection 59-2-1602(4);
(D) levies for debt service voted on by the public;
(E) levies imposed for special purposes under Section 10-6-133.4;
(F) the combined basic rate as defined in Section 53F-2-301; and
(G) if applicable, the annual payment described in Subsection 63H-1-501(4)(a);

(vii) the tax impact on the property;
(viii) the date, time, and place of the required public hearing for each entity;
(ix) property tax information pertaining to: (A) taxpayer relief; and
(B) the residential exemption described in Section 59-2-103;

(x) information specifically authorized to be included on the notice under this chapter;
(xi) the last property review date of the property as [described in Subsection 59-2-303.1(1)(c)] defined in Section 59-2-303.1;
(xii) instructions on how the taxpayer may obtain additional information regarding the valuation of the property, including the characteristics and features of the property, from: (A) a website maintained by the county; or
(B) the statewide web portal developed and maintained by the Multicounty Appraisal Trust under Subsection 59-2-1606 (5)(a) for uniform access to property characteristics and features; and

(xiii) other information approved by the commission.

(3) If a taxing entity that is subject to the notice and hearing requirements of Subsection 59-2-919(4) proposes a tax increase, the notice described in Subsection (1) shall state, in addition to the information required by Subsection (2): (a) the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
(b) the difference between the dollar amount of the taxpayer's tax liability if the proposed increase is approved and the dollar amount of the taxpayer's tax liability under the current rate, placed in close proximity to the information described in Subsection (2)(c)(viii);
(c) the percentage increase that the dollar amount of the taxpayer's tax liability under the proposed tax rate represents as compared to the dollar amount of the taxpayer's tax liability under the current tax rate; and
(d) for each taxing entity proposing a tax increase, the dollar amount of additional ad valorem tax revenue, as defined in Section 59-2-919, that would be generated each year if the proposed tax increase is approved.

(4) In addition to any other tax relief information required under Subsection (2)(c)(ix)(A), a notice sent to a residential property shall: (a) state, "If you are 65 years old or older, disabled, or experiencing extreme hardship, and this property is your primary residence, you may be eligible to defer payment of this property tax."; and
(b) include a telephone number, or a website address on which a telephone number is prominently listed, that the property owner may call to obtain additional information about applying for a deferral.

(5) (a) Subject to the other provisions of this Subsection (5), a county auditor may provide, at the county auditor's discretion, the notice required by this section to a taxpayer by electronic means if a taxpayer makes an election, according to procedures determined by the county auditor, to receive the notice by electronic means.
(b) (i) If a county auditor sends a notice required by this section by electronic means, the county auditor shall attempt to verify whether a taxpayer receives the notice.
(ii) If the county auditor cannot verify receipt of the notice sent by electronic means 14 days or more before the county board of equalization meets and the taxing entity holds a public hearing on a proposed increase in the certified tax rate, the county auditor shall send the notice required by this section by mail as provided in Subsection (2).

(c) A taxpayer may revoke an election to receive the notice required by this section by electronic means if the taxpayer provides written notice to the county auditor on or before April 30.
(d) An election or a revocation of an election under this Subsection (5): (i) does not relieve a taxpayer of the duty to pay a tax due under this chapter on or before the due date for paying the tax; or
(ii) does not alter the requirement that a taxpayer appealing the valuation or the equalization of the taxpayer's real property submit the application for appeal within the time period provided in Subsection 59-2-1004(3).

(e) A county auditor shall provide the notice required by this section as provided in Subsection (2), until a taxpayer makes a new election in accordance with this Subsection (5), if: (i) the taxpayer revokes an election in accordance with Subsection (5)(c) to receive the notice required by this section by electronic means; or
(ii) the county auditor finds that the taxpayer's electronic contact information is invalid.

(f) A person is considered to be a taxpayer for purposes of this Subsection (5) regardless of whether the property that is the subject of the notice required by this section is exempt from taxation.

Section 30. Section 59-2-919.1 is amended to read:
59-2-919.1 Effective 07/01/26. Notice of property valuation and tax changes.
(1) In addition to the notice requirements of Section 59-2-919, the county auditor, on or before July 22 of each year, shall notify each owner of real estate who is listed on the assessment roll.
(2) The notice described in Subsection (1) shall: (a) except as provided in Subsection (5), be sent to all owners of real property by mail 10 or more days before the day on which: (i) the county board of equalization meets; and
(ii) the taxing entity holds a public hearing on the proposed increase in the certified tax rate;

(b) be on a form that is: (i) approved by the commission; and
(ii) uniform in content in all counties in the state; and

(c) contain for each property: (i) the assessor's determination of the value of the property;
(ii) the taxable value of the property;
(iii) for property assessed by the county assessor: (A) instructions on how the taxpayer may file an application with the county board of equalization to appeal the valuation or equalization of the property under Section 59-2-1004, including instructions for filing an application through electronic means; and
(B) the deadline for the taxpayer to make an application to appeal the valuation or equalization of the property under Section 59-2-1004;

(iv) for property assessed by the commission: (A) instructions on how the taxpayer may file an application with the commission for a hearing on an objection to the valuation or equalization of the property under Section 59-2-1007;
(B) the deadline for the taxpayer to apply to the commission for a hearing on an objection to the valuation or equalization of the property under Section 59-2-1007; and
(C) a statement that the taxpayer may not appeal the valuation or equalization of the property to the county board of equalization;

(v) itemized tax information for all applicable taxing entities, including: (A) the dollar amount of the taxpayer's tax liability for the property in the prior year; and
(B) the dollar amount of the taxpayer's tax liability under the current rate;

(vi) the following, stated separately: (A) the charter school levy described in Section 53F-2-703;
(B) the multicounty assessing and collecting levy described in Subsection 59-2-1602(2);
(C) the county assessing and collecting levy described in Subsection 59-2-1602(4);
(D) levies for debt service voted on by the public;
(E) levies imposed for special purposes under Section 10-6-133.4;
(F) the minimum basic tax rate as defined in Section 53F-2-301; and
(G) if applicable, the annual payment described in Subsection 63H-1-501(4)(a);

(vii) the tax impact on the property;
(viii) the date, time, and place of the required public hearing for each entity;
(ix) property tax information pertaining to: (A) taxpayer relief; and
(B) the residential exemption described in Section 59-2-103;

(x) information specifically authorized to be included on the notice under this chapter;
(xi) the last property review date of the property as [described in Subsection 59-2-303.1(1)(c)] defined in Section 59-2-303.1;
(xii) instructions on how the taxpayer may obtain additional information regarding the valuation of the property, including the characteristics and features of the property, from: (A) a website maintained by the county; or
(B) the statewide web portal developed and maintained by the Multicounty Appraisal Trust under Subsection 59-2-1606 (5)(a) for uniform access to property characteristics and features; and

(xiii) other information approved by the commission.

(3) If a taxing entity that is subject to the notice and hearing requirements of Subsection 59-2-919(4) proposes a tax increase, the notice described in Subsection (1) shall state, in addition to the information required by Subsection (2): (a) the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
(b) the difference between the dollar amount of the taxpayer's tax liability if the proposed increase is approved and the dollar amount of the taxpayer's tax liability under the current rate, placed in close proximity to the information described in Subsection (2)(c)(viii);
(c) the percentage increase that the dollar amount of the taxpayer's tax liability under the proposed tax rate represents as compared to the dollar amount of the taxpayer's tax liability under the current tax rate; and
(d) for each taxing entity proposing a tax increase, the dollar amount of additional ad valorem tax revenue, as defined in Section 59-2-919, that would be generated each year if the proposed tax increase is approved.

(4) In addition to any other tax relief information required under Subsection (2)(c)(ix)(A), a notice sent to a residential property shall: (a) state, "If you are 65 years old or older, disabled, or experiencing extreme hardship, and this property is your primary residence, you may be eligible to defer payment of this property tax."; and
(b) include a telephone number, or a website address on which a telephone number is prominently listed, that the property owner may call to obtain additional information about applying for a deferral.

(5) (a) Subject to the other provisions of this Subsection (5), a county auditor may provide, at the county auditor's discretion, the notice required by this section to a taxpayer by electronic means if a taxpayer makes an election, according to procedures determined by the county auditor, to receive the notice by electronic means.
(b) (i) If a county auditor sends a notice required by this section by electronic means, the county auditor shall attempt to verify whether a taxpayer receives the notice.
(ii) If the county auditor cannot verify receipt of the notice sent by electronic means 14 days or more before the county board of equalization meets and the taxing entity holds a public hearing on a proposed increase in the certified tax rate, the county auditor shall send the notice required by this section by mail as provided in Subsection (2).

(c) A taxpayer may revoke an election to receive the notice required by this section by electronic means if the taxpayer provides written notice to the county auditor on or before April 30.
(d) An election or a revocation of an election under this Subsection (5): (i) does not relieve a taxpayer of the duty to pay a tax due under this chapter on or before the due date for paying the tax; or
(ii) does not alter the requirement that a taxpayer appealing the valuation or the equalization of the taxpayer's real property submit the application for appeal within the time period provided in Subsection 59-2-1004(3).

(e) A county auditor shall provide the notice required by this section as provided in Subsection (2), until a taxpayer makes a new election in accordance with this Subsection (5), if: (i) the taxpayer revokes an election in accordance with Subsection (5)(c) to receive the notice required by this section by electronic means; or
(ii) the county auditor finds that the taxpayer's electronic contact information is invalid.

(f) A person is considered to be a taxpayer for purposes of this Subsection (5) regardless of whether the property that is the subject of the notice required by this section is exempt from taxation.

Section 31. Section 59-2-924 is amended to read:
59-2-924 Effective 05/06/26. Definitions -- Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Calculation of certified tax rate -- Rulemaking authority -- Adoption of tentative budget -- Notice provided by the commission.
(1) As used in this section: (a) (i) "Ad valorem property tax revenue" means revenue collected in accordance with this chapter.
(ii) "Ad valorem property tax revenue" does not include: (A) interest;
(B) penalties;
(C) collections from redemptions; or
(D) revenue received by a taxing entity from personal property that is semiconductor manufacturing equipment assessed by a county assessor in accordance with Part 3, County Assessment.

(b) "Adjusted tax increment" means the same as that term is defined in Section 17C-1-102.
(c) (i) "Aggregate taxable value of all property taxed" means: (A) the aggregate taxable value of all real property a county assessor assesses in accordance with Part 3, County Assessment, for the current year;
(B) the aggregate taxable value of all real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the current year; and
(C) the aggregate year end taxable value of all personal property a county assessor assesses in accordance with Part 3, County Assessment, contained on the prior year's tax rolls of the taxing entity.

(ii) "Aggregate taxable value of all property taxed" does not include the aggregate year end taxable value of personal property that is: (A) semiconductor manufacturing equipment assessed by a county assessor in accordance with Part 3, County Assessment; and
(B) contained on the prior year's tax rolls of the taxing entity.

(d) "Base taxable value" means: (i) for an authority created under Section 11-58-201, the same as that term is defined in Section 11-58-102;
(ii) for the Point of the Mountain State Land Authority created in Section 11-59-201, the same as that term is defined in Section [11-59-207] 11-59-208;
(iii) for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the same as that term is defined in Section 11-70-101;
(iv) for an agency created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102;
(v) for an authority created under Section 63H-1-201, the same as that term is defined in Section 63H-1-102;
(vi) for a host local government, the same as that term is defined in Section 63N-2-502;
(vii) for a housing and transit reinvestment zone or convention center reinvestment zone created under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, the same as that term is defined in Section 63N-3-602;
(viii) for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, a property's taxable value as shown upon the assessment roll last equalized during the base year, as that term is defined in Section 10-21-101 or Section 17-80-101;
(ix) for a first home investment zone created under Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, a property's taxable value as shown upon the assessment roll last equalized during the base year, as that term is defined in Section 63N-3-1601;
(x) for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, a property's taxable value as shown upon the assessment roll last equalized during the property tax base year, as that term is defined in Section 63N-3-1701; or
(xi) for an electrical energy development zone [created] designated under Section 79-6-1104, the value of the property within an electrical energy development zone, as shown on the assessment roll last equalized before the [creation] designation of the electrical development zone[, as that term is defined in Section 79-6-1104].

(e) "Centrally assessed benchmark value" means an amount equal to the average year end taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous three calendar years, adjusted for taxable value attributable to: (i) an annexation to a taxing entity;
(ii) an incorrect allocation of taxable value of real or personal property the commission assesses in accordance with Part 2, Assessment of Property; or
(iii) a change in value as a result of a change in the method of apportioning the value prescribed by the Legislature, a court, or the commission in an administrative rule or administrative order.

(f) "Centrally assessed industry" means the following industry classes the commission assesses in accordance with Part 2, Assessment of Property: (i) air carrier;
(ii) coal;
(iii) coal load out property;
(iv) electric generation;
(v) electric rural;
(vi) electric utility;
(vii) gas utility;
(viii) ground access property;
(ix) land only property;
(x) liquid pipeline;
(xi) metalliferous mining;
(xii) nonmetalliferous mining;
(xiii) oil and gas gathering;
(xiv) oil and gas production;
(xv) oil and gas water disposal;
(xvi) railroad;
(xvii) sand and gravel; and
(xviii) uranium.

(g) (i) "Centrally assessed new growth" means the greater of: (A) for each centrally assessed industry, zero; or
(B) the amount calculated by subtracting the centrally assessed benchmark value for each centrally assessed industry, adjusted for prior year end incremental value, from the taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for each centrally assessed industry for the current year, adjusted for current year incremental value.

(ii) "Centrally assessed new growth" does not include a change in value for a centrally assessed industry as a result of a change in the method of apportioning the value prescribed by the Legislature, a court, or the commission in an administrative rule or administrative order.

(h) "Certified tax rate" means a tax rate that will provide the same ad valorem property tax revenue for a taxing entity as was budgeted by that taxing entity for the prior year.
(i) "Community reinvestment agency" means the same as that term is defined in Section 17C-1-102.
(j) "Eligible new growth" means the greater of: (i) zero; or
(ii) the sum of: (A) locally assessed new growth;
(B) centrally assessed new growth; and
(C) project area new growth or hotel property new growth.

(k) "Host local government" means the same as that term is defined in Section 63N-2-502.
(l) "Hotel property" means the same as that term is defined in Section 63N-2-502.
(m) "Hotel property new growth" means an amount equal to the incremental value that is no longer provided to a host local government as incremental property tax revenue.
(n) "Incremental property tax revenue" means the same as that term is defined in Section 63N-2-502.
(o) "Incremental value" means: (i) for an authority created under Section 11-58-201, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within a project area and on which property tax differential is collected; and
(B) the number that represents the percentage of the property tax differential that is paid to the authority;

(ii) for the Point of the Mountain State Land Authority created in Section 11-59-201, an amount calculated by multiplying: (A) the difference between the current assessed value of the property and the base taxable value; and
(B) the number that represents the percentage of the property tax augmentation, as defined in Section [11-59-207] 11-59-208, that is paid to the Point of the Mountain State Land Authority;

(iii) for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the amount calculated by multiplying: (A) the difference between the taxable value for the current year and the base taxable value of the property that is located within a project area; and
(B) the number that represents the percentage of enhanced property tax revenue, as defined in Section 11-70-101;

(iv) for an agency created under Section 17C-1-201.5, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property located within a project area and on which tax increment is collected; and
(B) the number that represents the adjusted tax increment from that project area that is paid to the agency;

(v) for an authority created under Section 63H-1-201, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property located within a project area and on which property tax allocation is collected; and
(B) the number that represents the percentage of the property tax allocation from that project area that is paid to the authority;

(vi) for a housing and transit reinvestment zone or convention center reinvestment zone created in accordance with Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within a housing and transit reinvestment zone or convention center reinvestment zone and on which tax increment is collected; and
(B) the number that represents the percentage of the tax increment that is paid to the housing and transit reinvestment zone or convention center reinvestment zone;

(vii) for a host local government, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the hotel property on which incremental property tax revenue is collected; and
(B) the number that represents the percentage of the incremental property tax revenue from that hotel property that is paid to the host local government;

(viii) for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within a home ownership promotion zone and on which tax increment is collected; and
(B) the number that represents the percentage of the tax increment that is paid to the home ownership promotion zone;

(ix) for a first home investment zone created in accordance with Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within a first home investment zone and on which tax increment is collected; and
(B) the number that represents the percentage of the tax increment that is paid to the first home investment zone;

(x) for a major sporting event venue zone created pursuant to Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property located within a qualified development zone for a major sporting event venue zone and upon which property tax increment is collected; and
(B) the number that represents the percentage of tax increment that is paid to the major sporting event venue zone, as approved by a major sporting event venue zone committee described in Section 63N-1a-1706; or

(xi) for an electrical energy development zone [created] designated under Section 79-6-1104, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within the electrical energy developmental zone; and
(B) the number that represents the percentage of the tax increment that is paid to a community reinvestment agency and the Electrical Energy Development Investment Fund created in Section 79-6-1105.

(p) (i) "Locally assessed new growth" means the greater of: (A) zero; or
(B) the amount calculated by subtracting the year end taxable value of real property the county assessor assesses in accordance with Part 3, County Assessment, for the previous year, adjusted for prior year end incremental value from the taxable value of real property the county assessor assesses in accordance with Part 3, County Assessment, for the current year, adjusted for current year incremental value.

(ii) "Locally assessed new growth" does not include a change in: (A) value as a result of factoring in accordance with Section 59-2-704, reappraisal, or another adjustment;
(B) assessed value based on whether a property is allowed a residential exemption for a primary residence under Section 59-2-103;
(C) assessed value based on whether a property is assessed under Part 5, Farmland Assessment Act; or
(D) assessed value based on whether a property is assessed under Part 17, Urban Farming Assessment Act.

(q) "Project area" means: (i) for an authority created under Section 11-58-201, the same as that term is defined in Section 11-58-102;
(ii) for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the same as that term is defined in Section 11-70-101;
(iii) for an agency created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102;
(iv) for an authority created under Section 63H-1-201, the same as that term is defined in Section 63H-1-102;
(v) for a housing and transit reinvestment zone [or convention center reinvestment zone]created under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, the [same as that term is] housing and transit reinvestment zone, as defined in Section 63N-3-602;
(vi) for a convention center reinvestment zone created under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, the convention center reinvestment zone, as defined in Section 63N-3-602;
[(vi)] (vii) for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, the [same as that term is] home ownership promotion zone, as defined in Section 10-21-101 or Section 17-80-101;
[(vii)] (viii) for a first home investment zone created under Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, the same as that term is defined in Section 63N-3-1601; or
[(viii)] (ix) for a major sporting event venue zone established under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, the qualified development zone, as defined in Section 63N-3-1701.

(r) "Project area new growth" means: (i) for an authority created under Section 11-58-201, an amount equal to the incremental value that is no longer provided to an authority as property tax differential;
(ii) for the Point of the Mountain State Land Authority created in Section 11-59-201, an amount equal to the incremental value that is no longer provided to the Point of the Mountain State Land Authority as property tax augmentation, as defined in Section [11-59-207] 11-59-208;
(iii) for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, an amount equal to the incremental value that is no longer provided to the Utah Fairpark Area Investment and Restoration District;
(iv) for an agency created under Section 17C-1-201.5, an amount equal to the incremental value that is no longer provided to an agency as tax increment;
(v) for an authority created under Section 63H-1-201, an amount equal to the incremental value that is no longer provided to an authority as property tax allocation;
(vi) for a housing and transit reinvestment zone or convention center reinvestment zone created under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, an amount equal to the incremental value that is no longer provided to a housing and transit reinvestment zone or convention center reinvestment zone as tax increment;
(vii) for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, an amount equal to the incremental value that is no longer provided to a home ownership promotion zone as tax increment;
(viii) for a first home investment zone created under Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, an amount equal to the incremental value that is no longer provided to a first home investment zone as tax increment; or
(ix) for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, an amount equal to the incremental value that is no longer provided to the creating entity of a major sporting event venue zone as property tax increment.

(s) "Project area incremental revenue" means the same as that term is defined in Section 17C-1-1001.
(t) "Property tax allocation" means the same as that term is defined in Section 63H-1-102.
(u) "Property tax differential" means the same as that term is defined in Sections 11-58-102 and 79-6-1104.
(v) "Tax increment" means: (i) for a project created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102;
(ii) for a housing and transit reinvestment zone or convention center reinvestment zone created under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act, the same as the term "property tax increment" is defined in Section 63N-3-602;
(iii) for a home ownership promotion zone created under Title 10, Chapter 21, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part 5, Home Ownership Promotion Zone, the same as that term is defined in Section 10-21-101 or Section 17-80-101;
(iv) for a first home investment zone created under Title 63N, Chapter 3, Part 16, First Home Investment Zone Act, the same as that term is defined in Section 63N-3-1601; or
(v) for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, property tax increment, as that term is defined in Section 63N-3-1701.

(2) Before June 1 of each year, each county assessor shall deliver to the county auditor and the commission the following statements: (a) a statement containing the aggregate valuation of all taxable real property a county assessor assesses in accordance with Part 3, County Assessment, for each taxing entity; and
(b) a statement containing the taxable value of all personal property a county assessor assesses in accordance with Part 3, County Assessment, from the prior year end values.

(3) The county auditor shall, on or before June 8, transmit to the governing body of each taxing entity: (a) the statements described in Subsections (2)(a) and (b);
(b) an estimate of the revenue from personal property;
(c) the certified tax rate; and
(d) all forms necessary to submit a tax levy request.

(4) (a) Except as otherwise provided in this section, the certified tax rate shall be calculated by dividing the ad valorem property tax revenue that a taxing entity budgeted for the prior year by the amount calculated under Subsection (4)(b).
(b) For purposes of Subsection (4)(a), the legislative body of a taxing entity shall calculate an amount as follows: (i) calculate for the taxing entity the difference between: (A) the aggregate taxable value of all property taxed; and
(B) any adjustments for current year incremental value;

(ii) after making the calculation required by Subsection (4)(b)(i), calculate an amount determined by increasing or decreasing the amount calculated under Subsection (4)(b)(i) by the average of the percentage net change in the value of taxable property for the equalization period for the three calendar years immediately preceding the current calendar year;
(iii) after making the calculation required by Subsection (4)(b)(ii), calculate the product of: (A) the amount calculated under Subsection (4)(b)(ii); and
(B) the percentage of property taxes collected for the five calendar years immediately preceding the current calendar year; and

(iv) after making the calculation required by Subsection (4)(b)(iii), calculate an amount determined by: (A) multiplying the percentage of property taxes collected for the five calendar years immediately preceding the current calendar year by eligible new growth; and
(B) subtracting the amount calculated under Subsection (4)(b)(iv)(A) from the amount calculated under Subsection (4)(b)(iii).

(5) A certified tax rate for a taxing entity described in this Subsection (5) shall be calculated as follows: (a) except as provided in Subsection (5)(b) or (c), for a new taxing entity, the certified tax rate is zero;
(b) for a municipality incorporated on or after July 1, 1996, the certified tax rate is: (i) in a county of the first, second, or third class, the levy imposed for municipal-type services under Title 17, Chapter 78, Part 5, Provision of Municipal-Type Services to Unincorporated Areas; and
(ii) in a county of the fourth, fifth, or sixth class, the levy imposed for general county purposes and such other levies imposed solely for the municipal-type services identified in Section 17-78-501 and Subsection 17-63-101(23);

(c) for a community reinvestment agency that received all or a portion of a taxing entity's project area incremental revenue in the prior year under Title 17C, Chapter 1, Part 10, Agency Taxing Authority, the certified tax rate is calculated as described in Subsection (4) except that the commission shall treat the total revenue transferred to the community reinvestment agency as ad valorem property tax revenue that the taxing entity budgeted for the prior year; and
(d) for debt service voted on by the public, the certified tax rate is the actual levy imposed by that section, except that a certified tax rate for the following levies shall be calculated in accordance with Section 59-2-913 and this section: (i) a school levy provided for under Section 53F-8-301, 53F-8-302, or 53F-8-303; and
(ii) a levy to pay for the costs of state legislative mandates or judicial or administrative orders under Section 59-2-1602.

(6) (a) A taxing entity may impose a judgment levy under Section 59-2-1328 or 59-2-1330 at a rate that is sufficient to generate only the revenue required to satisfy one or more eligible judgments.
(b) The ad valorem property tax revenue generated by a judgment levy described in Subsection (6)(a) may not be considered in establishing a taxing entity's aggregate certified tax rate.

(7) (a) For the purpose of calculating the certified tax rate, the county auditor shall use: (i) the taxable value of real property: (A) the county assessor assesses in accordance with Part 3, County Assessment; and
(B) contained on the assessment roll;

(ii) the year end taxable value of personal property: (A) a county assessor assesses in accordance with Part 3, County Assessment; and
(B) contained on the prior year's assessment roll; and

(iii) the taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property.

(b) For purposes of Subsection (7)(a), taxable value does not include eligible new growth.

(8) (a) On or before June 30 of each year, a taxing entity shall adopt a tentative budget.
(b) If a taxing entity intends to exceed the certified tax rate, the taxing entity shall notify the county auditor of: (i) the taxing entity's intent to exceed the certified tax rate; and
(ii) the amount by which the taxing entity proposes to exceed the certified tax rate.

(c) The county auditor shall notify property owners of any intent to levy a tax rate that exceeds the certified tax rate in accordance with Sections 59-2-919 and 59-2-919.1.

(9) (a) Subject to Subsection (9)(d), the commission shall provide notice, through electronic means on or before July 31, to a taxing entity and the Revenue and Taxation Interim Committee if: (i) the amount calculated under Subsection (9)(b) is 10% or more of the year end taxable value of the real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous year, adjusted for prior year end incremental value; and
(ii) the amount calculated under Subsection (9)(c) is 50% or more of the total year end taxable value of the real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the previous year.

(b) For purposes of Subsection (9)(a)(i), the commission shall calculate an amount by subtracting the taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the current year, adjusted for current year incremental value, from the year end taxable value of the real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous year, adjusted for prior year end incremental value.
(c) For purposes of Subsection (9)(a)(ii), the commission shall calculate an amount by subtracting the total taxable value of real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the current year, from the total year end taxable value of the real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the previous year.
(d) The notification under Subsection (9)(a) shall include a list of taxpayers that meet the requirement under Subsection (9)(a)(ii).

Section 32. Section 59-2-926 is amended to read:
59-2-926 Effective 05/06/26 Superseded 07/01/26. Proposed tax increase by state -- Notice -- Contents -- Dates.
If the state authorizes a tax rate that exceeds the combined basic rate described in Section 53F-2-301, or authorizes a levy pursuant to Section 59-2-1602 that exceeds the certified revenue levy[as defined in Section 59-2-102], the state shall publish a notice no later than 10 days after the last day of the annual legislative general session that meets the following requirements: (1) (a) The Office of the Legislative Fiscal Analyst shall advertise that the state authorized a levy that generates revenue in excess of the previous year's ad valorem tax revenue, plus eligible new growth as defined in Section 59-2-924, but exclusive of revenue from collections from redemptions, interest, and penalties: (i) in a newspaper of general circulation in the state; and
(ii) as required in Section 45-1-101.

(b) Except an advertisement published on a website, the advertisement described in Subsection (1)(a): (i) shall be no less than 1/4 page in size and the type used shall be no smaller than 18 point, and surrounded by a 1/4-inch border;
(ii) may not be placed in that portion of the newspaper where legal notices and classified advertisements appear; and
(iii) shall be run once.

(2) The form and content of the notice shall be substantially as follows: "NOTICE OF TAX INCREASE The state has budgeted an increase in its property tax revenue from $__________ to $__________ or ____%. The increase in property tax revenues will come from the following sources (include all of the following provisions): (a) $__________ of the increase will come from (provide an explanation of the cause of adjustment or increased revenues, such as reappraisals or factoring orders);
(b) $__________ of the increase will come from natural increases in the value of the tax base due to (explain cause of eligible new growth, such as new building activity, annexation, etc.); and
(c) a home valued at $100,000 in the state of Utah which based on last year's (levy for the basic state-supported school program, applicable tax rate for the Property Tax Valuation Fund, or both) paid $____________ in property taxes would pay the following: (i) $__________ if the state of Utah did not budget an increase in property tax revenue exclusive of eligible new growth; and
(ii) $__________ under the increased property tax revenues exclusive of eligible new growth budgeted by the state of Utah."

Section 33. Section 59-2-926 is amended to read:
59-2-926 Effective 07/01/26. Proposed tax increase by state -- Notice -- Contents -- Dates.
If the state authorizes a tax rate that exceeds the minimum basic tax rate described in Section 53F-2-301, or authorizes a levy pursuant to Section 59-2-1602 that exceeds the certified revenue levy as defined in Section 59-2-102, the state shall publish a notice no later than 10 days after the last day of the annual legislative general session that meets the following requirements: (1) (a) The Office of the Legislative Fiscal Analyst shall advertise that the state authorized a levy that generates revenue in excess of the previous year's ad valorem tax revenue, plus eligible new growth[as defined in Section 59-2-924], but exclusive of revenue from collections from redemptions, interest, and penalties: (i) in a newspaper of general circulation in the state; and
(ii) as required in Section 45-1-101.

(b) Except an advertisement published on a website, the advertisement described in Subsection (1)(a): (i) shall be no less than 1/4 page in size and the type used shall be no smaller than 18 point, and surrounded by a 1/4-inch border;
(ii) may not be placed in that portion of the newspaper where legal notices and classified advertisements appear; and
(iii) shall be run once.

(2) The form and content of the notice shall be substantially as follows: "NOTICE OF TAX INCREASE The state has budgeted an increase in its property tax revenue from $__________ to $__________ or ____%. The increase in property tax revenues will come from the following sources (include all of the following provisions): (a) $__________ of the increase will come from (provide an explanation of the cause of adjustment or increased revenues, such as reappraisals or factoring orders);
(b) $__________ of the increase will come from natural increases in the value of the tax base due to (explain cause of eligible new growth, such as new building activity, annexation, etc.); and
(c) a home valued at $100,000 in the state of Utah which based on last year's (levy for the basic state-supported school program, applicable tax rate for the Property Tax Valuation Fund, or both) paid $____________ in property taxes would pay the following: (i) $__________ if the state of Utah did not budget an increase in property tax revenue exclusive of eligible new growth; and
(ii) $__________ under the increased property tax revenues exclusive of eligible new growth budgeted by the state of Utah."

Section 34. Section 59-10-1028 is amended to read:
59-10-1028 Effective 05/06/26. Nonrefundable tax credit for capital gain transactions on the exchange of one form of legal tender for another form of legal tender.
(1) As used in this section: (a) "Capital gain transaction" means a transaction that results in a: (i) short-term capital gain; or
(ii) long-term capital gain.

(b) "Long-term capital gain" [is as] means the same as that term is defined in Section 1222, Internal Revenue Code.
(c) "Long-term capital loss" [is as] means the same as that term is defined in Section 1222, Internal Revenue Code.
(d) "Net capital gain" means the amount by which the sum of long-term capital gains and short-term capital gains on a claimant's, estate's, or trust's transactions from exchanges made for a taxable year of one form of legal tender for another form of legal tender exceeds the sum of long-term capital losses and short-term capital losses on those transactions for that taxable year.
[(e) "Short-term capital loss" is as defined in Section 1222, Internal Revenue Code.]
[(f)] (e) "Short-term capital gain" [is as] means the same as that term is defined in Section 1222, Internal Revenue Code.
(f) "Short-term capital loss" means the same as that term is defined in Section 1222, Internal Revenue Code.

(2) Except as provided in Section 59-10-1002.2, for taxable years beginning on or after January 1, 2012, a claimant, estate, or trust may claim a nonrefundable tax credit equal to the product of: (a) to the extent a net capital gain is included in taxable income, the amount of the claimant's, estate's, or trust's net capital gain on capital gain transactions from exchanges made on or after January 1, 2012, for a taxable year, of one form of legal tender for another form of legal tender; and
(b) the percentage listed in Subsection 59-10-104(2).

(3) A claimant, estate, or trust may not carry forward or carry back a tax credit under this section.
(4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.

Section 35. Section 59-10-1106 is amended to read:
59-10-1106 Effective 05/06/26. Refundable clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority.
(1) As used in this section: (a) "Active solar system" means the same as that term is defined in Section 59-10-1014.
(b) "Adequate energy storage" means the same as that term is defined in Section 59-7-614.
(c) "Biomass system" means the same as that term is defined in Section 59-10-1014.
(d) "Commercial energy system" means the same as that term is defined in Section 59-7-614.
(e) "Commercial enterprise" means the same as that term is defined in Section 59-7-614.
(f) "Commercial unit" means the same as that term is defined in Section 59-7-614.
(g) "Direct use geothermal system" means the same as that term is defined in Section 59-10-1014.
(h) "Dispatchable" means the same as that term is defined in Section 79-6-102.
(i) "Geothermal electricity" means the same as that term is defined in Section 59-10-1014.
(j) "Geothermal energy" means the same as that term is defined in Section 59-10-1014.
(k) "Geothermal heat pump system" means the same as that term is defined in Section 59-10-1014.
(l) "Hydroenergy system" means the same as that term is defined in Section 59-10-1014.
(m) "Hydrogen production system" means the same as that term is defined in Section 59-7-614.
(n) "Interconnection queue" means the same as that term is defined in Section 59-7-614.
(o) "Office" means the Office of Energy Development created in Section 79-6-401.
(p) "Passive solar system" means the same as that term is defined in Section 59-10-1014.
(q) "Peak daily generation" means the same as that term is defined in Section 59-7-614.
(r) "Principal recovery portion" means the same as that term is defined in Section 59-10-1014.
(s) "Reliable" means the same as that term is defined in Section 79-6-102.
(t) "Wind system" means the same as that term is defined in Section 59-10-1014.

(2) A claimant, estate, or trust may claim an energy system tax credit as provided in this section against a tax due under this chapter for an energy system that is completed and placed in service before January 1, 2028.
(3) (a) Subject to the other provisions of this Subsection (3), a claimant, estate, or trust may claim a refundable tax credit under this Subsection (3) with respect to a commercial energy system if: (i) the commercial energy system does not use: (A) wind, geothermal electricity, solar, or biomass equipment capable of producing a total of 660 or more kilowatts of electricity; or
(B) solar equipment capable of producing 2,000 or more kilowatts of electricity;

(ii) the claimant, estate, or trust purchases or participates in the financing of the commercial energy system;
(iii) (A) the commercial energy system supplies all or part of the energy required by commercial units owned or used by the claimant, estate, or trust; or
(B) the claimant, estate, or trust sells all or part of the energy produced by the commercial energy system as a commercial enterprise;

(iv) the claimant, estate, or trust has not claimed and will not claim a tax credit under Subsection (6) for hydrogen production using electricity for which the claimant, estate, or trust claims a tax credit under this Subsection (3); and
(v) the claimant, estate, or trust obtains a written certification from the office in accordance with Subsection (7).

(b) (i) Subject to Subsections (3)(b)(ii) through (iv), the tax credit is equal to 10% of the reasonable costs of the commercial energy system.
(ii) A tax credit under this Subsection (3) may include installation costs.
(iii) A claimant, estate, or trust is eligible to claim a tax credit under this Subsection (3) for the taxable year in which the commercial energy system is completed and placed in service.
(iv) The total amount of tax credit a claimant, estate, or trust may claim under this Subsection (3) may not exceed $50,000 per commercial unit.

(c) (i) Subject to Subsections (3)(c)(ii) and (iii), a claimant, estate, or trust that is a lessee of a commercial energy system installed on a commercial unit may claim a tax credit under this Subsection (3) if the claimant, estate, or trust confirms that the lessor irrevocably elects not to claim the tax credit.
(ii) A claimant, estate, or trust described in Subsection (3)(c)(i) may claim as a tax credit under this Subsection (3) only the principal recovery portion of the lease payments.
(iii) A claimant, estate, or trust described in Subsection (3)(c)(i) may claim a tax credit under this Subsection (3) for a period that does not exceed seven taxable years after the day on which the lease begins, as stated in the lease agreement.

(4) (a) Subject to the other provisions of this Subsection (4), a claimant, estate, or trust may claim a refundable tax credit under this Subsection (4) with respect to a commercial energy system if: (i) the commercial energy system uses wind, geothermal electricity, or biomass equipment capable of producing a total of 660 or more kilowatts of electricity;
(ii) (A) the commercial energy system supplies all or part of the energy required by commercial units owned or used by the claimant, estate, or trust; or
(B) the claimant, estate, or trust sells all or part of the energy produced by the commercial energy system as a commercial enterprise;

(iii) for a commercial energy system using wind, the system includes adequate energy storage;
(iv) the claimant, estate, or trust has not claimed and will not claim a tax credit under Subsection (6) for hydrogen production using electricity for which the claimant, estate, or trust claims a tax credit under this Subsection (4); and
(v) the claimant, estate, or trust obtains a written certification from the office in accordance with Subsection (7).

(b) (i) Subject to Subsection (4)(b)(ii), a tax credit under this Subsection (4) is equal to the product of: (A) 0.35 cents; and
(B) the kilowatt hours of electricity produced and used or sold during the taxable year.

(ii) A claimant, estate, or trust is eligible to claim a tax credit under this Subsection (4) for production occurring during a period of 48 months beginning with the month in which the commercial energy system is placed in commercial service.

(c) For purposes of calculating the tax credit under this Subsection (4), electricity that is stored and later sold may only be counted at the time the electricity is sold from storage.
(d) A claimant, estate, or trust that is a lessee of a commercial energy system installed on a commercial unit may claim a tax credit under this Subsection (4) if the claimant, estate, or trust confirms that the lessor irrevocably elects not to claim the tax credit.
(e) Notwithstanding Subsection (4)(a)(iii), a commercial energy system is exempt from the energy storage requirement if the system had a position in an interconnection queue or a signed agreement with a transmission provider before January 1, 2025.

(5) (a) Subject to the other provisions of this Subsection (5), a claimant, estate, or trust may claim a refundable tax credit as provided in this Subsection (5) if: (i) the claimant, estate, or trust owns a commercial energy system that: (A) uses solar equipment capable of producing a total of 660 or more kilowatts of electricity; and
(B) includes adequate energy storage;

(ii) (A) the commercial energy system supplies all or part of the energy required by commercial units owned or used by the claimant, estate, or trust; or
(B) the claimant, estate, or trust sells all or part of the energy produced by the commercial energy system as a commercial enterprise;

(iii) the claimant, estate, or trust does not claim a tax credit under Subsection (3);
(iv) the claimant, estate, or trust has not claimed and will not claim a tax credit under Subsection (6) for hydrogen production using electricity for which a taxpayer claims a tax credit under this Subsection (5); and
(v) the claimant, estate, or trust obtains a written certification from the office in accordance with Subsection (7).

(b) (i) Subject to Subsection (5)(b)(ii), a tax credit under this Subsection (5) is equal to the product of: (A) 0.35 cents; and
(B) the kilowatt hours of electricity produced and used or sold during the taxable year.

(ii) A claimant, estate, or trust is eligible to claim a tax credit under this Subsection (5) for production occurring during a period of 48 months beginning with the month in which the commercial energy system is placed in commercial service.

(c) For purposes of calculating the tax credit under this Subsection (5), electricity that is stored and later sold may only be counted at the time the electricity is sold from storage.
(d) A claimant, estate, or trust that is a lessee of a commercial energy system installed on a commercial unit may claim a tax credit under this Subsection (5) if the claimant, estate, or trust confirms that the lessor irrevocably elects not to claim the tax credit.
(e) Notwithstanding Subsection (5)(a)(i)(B), a commercial energy system is exempt from the energy storage requirement if the system had a position in an interconnection queue or a signed agreement with a transmission provider before January 1, 2025.

(6) (a) A claimant, estate, or trust may claim a refundable tax credit as provided in this Subsection (6) if: (i) the claimant, estate, or trust owns a hydrogen production system;
(ii) the hydrogen production system is completed and placed in service on or after January 1, 2022;
(iii) the claimant, estate, or trust sells as a commercial enterprise, or supplies for the claimant's, estate's, or trust's own use in commercial units, the hydrogen produced from the hydrogen production system;
(iv) the claimant, estate, or trust has not claimed and will not claim a tax credit under Subsection (3), (4), or (5) for electricity used to meet the requirements of this Subsection (6); and
(v) the claimant, estate, or trust obtains a written certification from the office in accordance with Subsection (7).

(b) (i) Subject to Subsections (6)(b)(ii) and (iii), a tax credit under this Subsection (6) is equal to the product of: (A) $0.12; and
(B) the number of kilograms of hydrogen produced during the taxable year.

(ii) A claimant, estate, or trust may not receive a tax credit under this Subsection (6) for more than 5,600 metric tons of hydrogen per taxable year.
(iii) A claimant, estate, or trust is eligible to claim a tax credit under this Subsection (6) for production occurring during a period of 48 months beginning with the month in which the hydrogen production system is placed in commercial service.

(7) (a) Before a claimant, estate, or trust may claim a tax credit under this section, the claimant, estate, or trust shall obtain a written certification from the office.
(b) The office shall issue a claimant, estate, or trust a written certification if the office determines that: (i) the claimant, estate, or trust meets the requirements of this section to receive a tax credit; and
(ii) the commercial energy system or the hydrogen production system with respect to which the claimant, estate, or trust seeks to claim a tax credit: (A) has been completely installed;
(B) is a viable system for saving or producing energy from clean resources; and
(C) is safe, reliable, efficient, and technically feasible to ensure that the commercial energy system or the hydrogen production system uses the state's clean and nonrenewable resources in an appropriate and economic manner.

(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the office may make rules: (i) for determining whether a commercial energy system or a hydrogen production system meets the requirements of Subsection (7)(b)(ii); and
(ii) for purposes of a tax credit under Subsection (3), establishing the reasonable costs of a commercial energy system, as an amount per unit of energy production.

(d) A claimant, estate, or trust that obtains a written certification from the office shall retain the certification for the same time period a person is required to keep books and records under Section 59-1-1406.
(e) The office shall submit to the commission an electronic list that includes: (i) the name and identifying information of each claimant, estate, or trust to which the office issues a written certification; and
(ii) for each claimant, estate, or trust: (A) the amount of the tax credit listed on the written certification; and
(B) the date the commercial energy system or the hydrogen production system was installed.

(8) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to address the certification of a tax credit under this section.
(9) A tax credit under this section is in addition to any tax credits provided under the laws or rules and regulations of the United States.
(10) A purchaser of one or more solar units that claims a tax credit under Section 59-10-1024 for the purchase of the one or more solar units may not claim a tax credit under this section for that purchase.
[(11) A claimant, estate, or trust may not claim or carry forward a tax credit described in this section in a taxable year during which the claimant, estate, or trust claims or carries forward a tax credit under Section 59-10-1029.]

Section 36. Section 59-12-2401 is amended to read:
59-12-2401 Effective 05/06/26. Definitions.
As used in this part: (1) "Emergency services" means: (a) emergency medical services as defined in Section 53-2d-101;
(b) fire protection services; or
(c) a combination of emergency medical services, as defined in Section 53-2d-101, and fire protection services.

(2) "Emergency services tax" means the sales and use tax authorized under Section 59-12-2402.
(3) "Governing body" means: (a) for a county, city, or town, the legislative body of the county, city, or town; or
(b) for a special service district: (i) the legislative body of the county, city, or town that established the special service district, if no administrative control board has been created under Section 17D-1-301; or
(ii) the administrative control board of the special service district, if an administrative control board has been created under Section 17D-1-301.

(4) "Qualifying political subdivision" means: (a) a specified county;
(b) a special service district established under Title 17D, Chapter 1, Special Service District Act, to provide emergency services within a specified county; or
(c) a city or town that: (i) is located: (A) within a specified county; and
(B) outside the boundaries of a special service district described in Subsection (4)(b); and

(ii) provides, or contracts with a special service district described in Subsection (4)(b) to receive, emergency services within the city or town.

(5) "Specified county" means a county of the second or third class, as [defined] classified in Section [17-50-501] 17-60-104, that contains: (a) a national park and two or more state parks within or partially within the county's boundaries; and
(b) a municipality with a population of 95,000 or more.

Section 37. Section 59-14-601 is amended to read:
59-14-601 Effective 05/06/26. Definitions.
As used in this part: (1) "Brand family" means: (a) all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including: "menthol," "lights," "kings," and "100s"; and
(b) any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.

(2) "Cigarette" [has the same meaning as in Subsection 59-22-202(4)] means the same as defined in Section 59-22-202.
[(3) "Commission" means the State Tax Commission as defined in Section 59-1-101.]
[(4)] (3) "Distributor" means a person, wherever residing or located, who purchases nontax-paid cigarettes and stores, sells, or otherwise disposes of the cigarettes.
[(5)] (4) "Master Settlement Agreement" [has the same meaning as in Subsection 59-22-202(5)] means the same as defined in Section 59-22-202.
[(6)] (5) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer.
[(7)] (6) "Participating manufacturer" has the meaning given that term in Section II(jj) of the Master Settlement Agreement and all amendments thereto.
[(8)] (7) "Stamping agent" means a person that is authorized to affix tax stamps to packages or other containers of cigarettes under Section 59-14-205 or any person that is required to pay the tobacco tax imposed [pursuant to] under Section 59-14-302.
[(9)] (8) "Qualified Escrow Fund" [has the same meaning as defined in Subsection 59-22-202(6)] means the same as defined in Section 59-22-202.
[(10)] (9) (a) Except as provided in Subsection [(10)(b)] (9)(b), "tobacco product manufacturer" [has the same meaning as defined in Subsection 59-22-202(9)] means the same as defined in Section 59-22-202.
(b) "Tobacco product manufacturer" does not include a cigarette rolling machine operator as defined in Section 59-14-102.

[(11)] (10) "Units sold" [has the same meaning as defined in Subsection 59-22-202(10)] means the same as defined in Section 59-22-202.

Section 38. Section 59-32-101 is amended to read:
59-32-101 Effective 05/06/26. Definitions.
As used in this chapter: (1) "Barrel" means an amount equal to 42 gallons of oil at atmospheric pressure and at a temperature of 60 degrees Fahrenheit.
(2) "Condensate" means hydrocarbons, regardless of gravity, that occur naturally in the gaseous phase in the reservoir and are separated from the natural gas as liquids through the process of condensation either in the reservoir, in the wellbore, or at the surface in field separators.
(3) "Crude oil" means hydrocarbons, regardless of gravity, that occur naturally in the liquid phase in the reservoir and are produced at the wellhead in liquid form.
(4) "Development well" means the same at that term is defined in Section 59-5-101.
(5) (a) "Gas" means: (i) natural gas;
(ii) natural gas liquids; or
(iii) any mixture of natural gas and natural gas liquids.

(b) "Gas" does not include any gaseous or liquid substance processed from coal, oil shale, tar sands, or any other hydrocarbon substance that occurs naturally in solid form.

(6) "MCF" means an amount equal to 1,000 cubic feet of gas at a pressure of 14.73 pounds per square inch and at a temperature of 60 degrees Fahrenheit.
(7) "Natural gas" means hydrocarbons, other than oil and natural gas liquids, that occur naturally in the gaseous phase in the reservoir and are produced and recovered at the wellhead in gaseous form.
(8) "Natural gas liquids" means hydrocarbons, regardless of gravity, that are separated from natural gas as liquids in gas processing plants through the process of condensation, absorption, adsorption, or other methods.
(9) (a) "Oil" means: (i) crude oil;
(ii) condensate; or
(iii) any mixture of crude oil and condensate.

(b) "Oil" does not include any gaseous or liquid substance processed from coal, oil shale, tar sands, or any other hydrocarbon substance that occurs naturally in solid form.

(10) (a) "Oil or gas mitigation fee" means any fee or tax, whether one-time or ongoing, that is imposed by a county on oil or gas producers for purposes of mitigating the direct impacts of oil or gas production on county roads.
(b) "Oil or gas mitigation fee" includes: (i) a transportation service fee or other fee established under Title 17, Chapter 27a, County Land Use, Development, and Management Act, meeting the requirements of Subsection (10)(a); and
(ii) an impact fee established under Title 11, Chapter 36a, Impact Fees Act, meeting the requirements of Subsection (10)(a).

(c) "Oil or gas mitigation fee" does not include the tax imposed by this chapter.

(11) "Produced" means extracted at the wellhead.
(12) "Producer" means the operator of the well from which oil or gas is produced.
(13) "Qualifying road" means a paved public road that is: (a) a class B road as described in Section 72-3-103; or
(b) a class C road as described in Section 72-3-104.

(14) "Qualifying special service district" means a special service district under Title 17D, Chapter 1, Special Service District Act, that provides construction, repair, maintenance, or improvements for public roads.
(15) "Recipient county" means a county that receives revenue collected from the tax imposed by this chapter.
(16) "Stripper well" means the same as that term is defined in Section 59-5-101.
(17) "Wildcat well" means the same as that term is defined in Section 59-5-101.

Section 39. Section 61-2f-202 is amended to read:
61-2f-202 Effective 05/06/26. Exempt persons and transactions.
(1) (a) Except as provided in Subsection (1)(b), a license under this chapter is not required for: (i) a person who as owner or lessor performs an act described in Subsection 61-2f-102(29) with reference to real estate owned or leased by that person;
(ii) a regular salaried employee of the owner or lessor of real estate who, with reference to nonresidential real estate owned or leased by the employer, performs an act described in Subsection 61-2f-102(29)(b)(ii) or (iii);
(iii) a regular salaried employee of the owner of real estate who performs property management services with reference to real estate owned by the employer, except that the employee may only manage real estate for one employer;
(iv) an individual who performs property management services for the apartments at which that individual resides in exchange for free or reduced rent on that individual's apartment;
(v) a regular salaried employee of a common interest association who manages real estate subject to the declaration of covenants, conditions, and restrictions that established the common interest association;
(vi) a regular salaried employee of a licensed property management company or real estate brokerage who performs support services, as prescribed by rule, for the property management company or real estate brokerage; or
(vii) in the event a principal broker dies, is incapacitated, or is unable to perform the duties of a principal broker, an individual qualified and designated as the commission determines by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, with the concurrence of the division, as an acting principal broker: (A) in relation to each transaction pending on the day on which the principal broker dies, becomes incapacitated, or becomes unable to perform the duties of a principal broker, including the distribution of compensation for each transaction; and
(B) until the day on which each transaction described in Subsection (1)(a)(vii)(A) is completed.

(b) Subsection (1)(a) does not exempt from licensing: (i) an employee engaged in the sale of real estate regulated under: (A) Title 57, Chapter 11, Utah Uniform Land Sales Practices Act; or
(B) Title 57, Chapter 19, Timeshare and Camp Resort Act;

(ii) an employee engaged in the sale of cooperative interests regulated under Title 57, Chapter 23, Real Estate Cooperative Marketing Act; or
(iii) an individual whose interest as an owner or lessor is obtained by that individual or transferred to that individual for the purpose of evading the application of this chapter, and not for another legitimate business reason.

(2) A license under this chapter is not required for: (a) an isolated transaction or service by an individual holding an unsolicited, duly executed power of attorney from a property owner;
(b) subject to Subsection 61-2f-401(5), services rendered by an attorney admitted to practice law in this state in performing the attorney's duties as an attorney;
(c) a receiver, trustee in bankruptcy, administrator, executor, or an individual acting under order of a court;
(d) a trustee or employee of a trustee under a deed of trust or a will;
(e) a public utility, officer of a public utility, or regular salaried employee of a public utility, unless performance of an act described in Subsection 61-2f-102(29) is in connection with the sale, purchase, lease, or other disposition of real estate or investment in real estate unrelated to the principal business activity of that public utility;
(f) a regular salaried employee or authorized agent working under the oversight of the Department of Transportation when performing an act on behalf of the Department of Transportation in connection with one or more of the following: (i) the acquisition of real estate pursuant to Section 72-5-103;
(ii) the disposal of real estate pursuant to Section 72-5-111;
(iii) services that constitute property management; or
(iv) the leasing of real estate; and

(g) a regular salaried employee of a county, city, or town when performing an act on behalf of the county, city, or town: (i) in accordance with: (A) if a regular salaried employee of a city or town: (I) Title 10, Utah Municipal Code; or
(II) Title 11, Cities, Counties, and Local Taxing Units; and

(B) if a regular salaried employee of a county: (I) Title 11, Cities, Counties, and Local Taxing Units; and
(II) Title 17, Counties; and

(ii) in connection with one or more of the following: (A) the acquisition of real estate, including by eminent domain;
(B) the disposal of real estate;
(C) services that constitute property management; or
(D) the leasing of real estate.

(3) A license under this chapter is not required for an individual registered to act as a broker-dealer, agent, or investment adviser under the Utah and federal securities laws in the sale or the offer for sale of real estate if: (a) (i) the real estate is a necessary element of a "security" as that term is defined by the Securities Act of 1933 and the Securities Exchange Act of 1934; and
(ii) the security is registered for sale in accordance with: (A) the Securities Act of 1933; or
(B) Title 61, Chapter 1, Utah Uniform Securities Act; or

(b) (i) it is a transaction in a security for which a Form D, described in 17 C.F.R. Sec. 239.500, has been filed with the Securities and Exchange Commission pursuant to Regulation D, Rule 506, 17 C.F.R. Sec. 230.506; and
(ii) the selling agent and the purchaser are not residents of this state.

(4) Except as otherwise provided by statute or rule, the following individuals may engage in the practice of an occupation or profession regulated by this chapter, subject to the stated circumstances and limitations, without being licensed under this chapter: (a) an individual licensed under the laws of this state, other than under this chapter, to practice or engage in an occupation or profession, while engaged in the lawful, professional, and competent practice of that occupation or profession;
(b) an individual serving in the armed forces of the United States, the United States Public Health Service, the United States Department of Veterans Affairs, or any other federal agency while engaged in activities regulated under this title as a part of employment with that federal agency if the individual holds a valid license to practice the regulated occupation or profession issued by any other state or jurisdiction recognized by the department; and
(c) the spouse of an individual serving in the armed forces of the United States or the spouse of a DOD civilian while the individual or DOD civilian is stationed within this state, if: (i) the spouse holds a valid license to practice the regulated occupation or profession issued by any other state or jurisdiction recognized by the department; and
(ii) the license is current and the spouse is in good standing in the state or jurisdiction of licensure.

(5) As used in this section, "owner" does not include: (a) a person who holds an option to purchase real property;
(b) a mortgagee;
(c) a beneficiary under a deed of trust;
(d) a trustee under a deed of trust; or
(e) a person who owns or holds a claim that encumbers any real property or an improvement to the real property.

(6) The commission, with the concurrence of the division, may provide, by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the circumstances under which a person or transaction qualifies for an exemption that is described in this section.

Section 40. Section 61-2f-202.5 is amended to read:
61-2f-202.5 Effective 05/06/26. Exempt individuals and transactions involving property management.
A license under this chapter is not required for: (1) an individual who, as an owner or lessor, performs an act described in Subsection [61-2f-102(20)] 61-2f-102(30) in connection to real estate owned or leased by that individual;
(2) an individual who is part of a property owner's immediate family, if the individual performs an act described in Subsection [61-2f-102(20)] 61-2f-102(30) in connection to real estate owned by the property owner;
(3) an unlicensed or remote assistant of a property manager;
(4) an individual who exclusively performs the following tasks: (a) maintenance and repairs on real property; or
(b) bookkeeping and accounting; or

(5) a regional manager or a corporate official of a rental agency who does not engage in an act described in Subsection [61-2f-102(20)] 61-2f-102(30).

Section 41. Section 63A-17-307 is amended to read:
63A-17-307 Effective 05/06/26. State pay plans -- Applicability of section -- Exemptions -- Duties of director.
(1) (a) This section, and the rules made by the division under this section, apply to each career and noncareer employee not specifically exempted under Subsection (2).
(b) If not exempted under Subsection (2), an employee is considered to be in classified service.

(2) The following employees are exempt from this section: (a) members of the Legislature and legislative employees;
(b) members of the judiciary and judicial employees;
(c) elected members of the executive branch and employees designated as schedule AC as provided under Subsection 63A-17-301(1)(c);
(d) employees of the State Board of Education;
(e) officers, faculty, and other employees of state institutions of higher education;
(f) employees in a position that is specified by statute to be exempt from this Subsection (2);
(g) employees in the Office of the Attorney General;
(h) department heads and other persons appointed by the governor under statute;
(i) schedule AS employees as provided under Subsection 63A-17-301(1)(m);
(j) department deputy directors, division directors, and other employees designated as schedule AD as provided under Subsection 63A-17-301(1)(d);
(k) employees that determine and execute policy designated as schedule AR as provided under Subsection 63A-17-301(1)(l);
(l) teaching staff, educational interpreters, and educators designated as schedule AH as provided under Subsection 63A-17-301(1)(g);
(m) temporary employees described in Subsection 63A-17-301(1)(r);
(n) patients and inmates designated as schedule AU as provided under Subsection 63A-17-301(1)(o) who are employed by state institutions; and
(o) members of state and local boards and councils and other employees designated as schedule AQ as provided under Subsection 63A-17-301(1)(k).

(3) (a) The director shall prepare, maintain, and revise a position classification plan for each employee position not exempted under Subsection (2) to provide equal pay for equal work.
(b) Classification of positions shall be based upon similarity of duties performed and responsibilities assumed, so that the same job requirements and the same salary range, subject to Section 63A-17-112, may be applied equitably to each position in the same class.
(c) The director shall allocate or reallocate the position of each employee in classified service to one of the classes in the classification plan.
(d) (i) The division shall conduct periodic studies and interviews to provide that the classification plan remains reasonably current and reflects the duties and responsibilities assigned to and performed by employees.
(ii) The director shall determine the need for studies and interviews after considering factors such as changes in duties and responsibilities of positions or agency reorganizations.

(e) In accordance with Subsections (3)(a) and (b), and in consultation with the Department of Health and Human Services and the Department of Corrections, the director may create a classification plan for employee positions responsible for providing comprehensive health care and clinical interventions to inmates in a correctional facility, as those terms are defined in Section [26B-4-901] 26B-4-1001, that accounts for the specific challenges of providing health care in a correctional facility.

(4) (a) With the approval of the executive director and the governor, the director shall develop and adopt pay plans for each position in classified service.
(b) The director shall design each pay plan to achieve, to the degree that funds permit, comparability of state salary ranges to the market using data obtained from private enterprise and other public employment for similar work.
(c) The director shall adhere to the following in developing each pay plan: (i) each pay plan shall consist of sufficient salary ranges to: (A) permit adequate salary differential among the various classes of positions in the classification plan; and
(B) reflect the normal growth and productivity potential of employees in that class.

(ii) The director shall issue rules for the administration of pay plans.

(d) The establishing of a salary range is a nondelegable activity and is not appealable under the grievance procedures of Part 6, Grievance Provisions, Title 67, Chapter 19a, Grievance Procedures, or otherwise.
(e) The director shall make rules, accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, providing for: (i) agency approved salary adjustments within approved salary ranges, including an administrative salary adjustment; and
(ii) structure adjustments that modify salary ranges, including a cost of living adjustment or market comparability adjustment.

(5) (a) On or before October 31 of each year, the director shall submit an annual compensation plan to the executive director and the governor for consideration in the executive budget and to the State Employee Benefits Advisory Commission created in Section 63C-31-102.
(b) The plan described in Subsection (5)(a) may include recommendations, including: (i) salary increases that generally affect employees, including a general increase or merit increase;
(ii) salary increases that address compensation issues unique to an agency or occupation;
(iii) structure adjustments, including a cost of living adjustment or market comparability adjustment; or
(iv) changes to employee benefits.

(c) (i) (A) Subject to Subsection (5)(c)(i)(B) or (C), the director shall incorporate the results of a salary survey of a reasonable cross section of comparable positions in private and public employment in the state into the annual compensation plan.
(B) The salary survey for a law enforcement officer, as defined in Section 53-13-103, a correctional officer, as defined in Section 53-13-104, or a dispatcher, as defined in Section 53-6-102, shall at minimum include the three largest political subdivisions and all state law enforcement agencies that employ, respectively, comparable positions.
(C) The salary survey for an examiner or supervisor described in Title 7, Chapter 1, Part 2, Department of Financial Institutions, shall at minimum include the Federal Deposit Insurance Corporation, Federal Reserve, and National Credit Union Administration.

(ii) The director may cooperate with or participate in any survey conducted by other public and private employers.
(iii) The director shall obtain information for the purpose of constructing the survey from the Division of Workforce Information and Payment Services and shall include employer name, number of persons employed by the employer, employer contact information and job titles, county code, and salary if available.
(iv) The division shall acquire and protect the needed records in compliance with the provisions of Section 35A-4-312.

(d) The director may incorporate any other relevant information in the plan described in Subsection (5)(a), including information on staff turnover, recruitment data, or external market trends.
(e) The director shall: (i) establish criteria to assure the adequacy and accuracy of data used to make recommendations described in this Subsection (5); and
(ii) when preparing recommendations use accepted methodologies and techniques similar to and consistent with those used in the private sector.

(f) (i) Upon request and subject to Subsection (5)(f)(ii), the division shall make available foundational information used by the division or director in the drafting of a plan described in Subsection (5)(a), including: (A) demographic and labor market information;
(B) information on employee turnover;
(C) salary information;
(D) information on recruitment; and
(E) geographic data.

(ii) The division may not provide under Subsection (5)(f)(i) information or other data that is proprietary or otherwise protected under the terms of a contract or by law.

(g) The governor shall: (i) consider salary and structure adjustments recommended under Subsection (5)(b) in preparing the executive budget and shall recommend the method of distributing the adjustments;
(ii) submit compensation recommendations to the Legislature; and
(iii) support the recommendation with schedules indicating the cost to individual departments and the source of funds.

(h) If funding is approved by the Legislature in a general appropriations act, the adjustments take effect on the July 1 following the enactment unless otherwise indicated.

(6) (a) The director shall make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for the granting of incentive awards, including awards for cost saving actions, awards for commendable actions by an employee, or a market-based award to attract or retain employees.
(b) An agency may not grant a market-based award unless the award is previously approved by the division.
(c) In accordance with Subsection (6)(b), an agency requesting the division's approval of a market-based award shall submit a request and documentation, subject to Subsection (6)(d), to the division.
(d) In the documentation required in Subsection (6)(c), the requesting agency shall identify for the division: (i) any benefit the market-based award would provide for the agency, including: (A) budgetary advantages; or
(B) recruitment advantages;

(ii) a mission critical need to attract or retain unique or hard to find skills in the market; or
(iii) any other advantage the agency would gain through the utilization of a market-based award.

(7) (a) The director shall regularly evaluate the total compensation program of state employees in the classified service.
(b) The division shall determine if employee benefits are comparable to those offered by other private and public employers using information from: (i) a study conducted by a third-party consultant; or
(ii) the most recent edition of a nationally recognized benefits survey.

Section 42. Section 63G-2-202 is amended to read:
63G-2-202 Effective 05/06/26. Access to private, controlled, and protected documents.
(1) Except as provided in Subsection (11)(a), a governmental entity: (a) shall, upon request, disclose a private record to: (i) the subject of the record;
(ii) the parent or legal guardian of an unemancipated minor who is the subject of the record;
(iii) the legal guardian of a legally incapacitated individual who is the subject of the record;
(iv) any other individual who: (A) has a power of attorney from the subject of the record;
(B) submits a notarized release from the subject of the record or the individual's legal representative dated no more than 90 days before the date the request is made; or
(C) if the record is a medical record described in Subsection 63G-2-302 (1)(b), is a health care provider, as defined in Section 26B-8-501, if releasing the record or information in the record is consistent with normal professional practice and medical ethics; or

(v) any person to whom the record must be provided pursuant to: (A) court order as provided in Subsection (7); or
(B) a legislative subpoena as provided in Title 36, Chapter 14, Legislative Subpoena Powers; and

(b) may disclose a private record described in Subsections 63G-2-302(1)(j) through (n), without complying with Section 63G-2-206, to another governmental entity for a purpose related to: (i) voter registration; or
(ii) the administration of an election.

(2) (a) Upon request, a governmental entity shall disclose a controlled record to: (i) a physician, physician assistant, psychologist, certified social worker, insurance provider or producer, or a government public health agency upon submission of: (A) a release from the subject of the record that is dated no more than 90 days prior to the date the request is made; and
(B) a signed acknowledgment of the terms of disclosure of controlled information as provided by Subsection (2)(b); and

(ii) any person to whom the record must be disclosed pursuant to: (A) a court order as provided in Subsection (7); or
(B) a legislative subpoena as provided in Title 36, Chapter 14, Legislative Subpoena Powers.

(b) A person who receives a record from a governmental entity in accordance with Subsection (2)(a)(i) may not disclose controlled information from that record to any person, including the subject of the record.

(3) If there is more than one subject of a private or controlled record, the portion of the record that pertains to another subject shall be segregated from the portion that the requester is entitled to inspect.
(4) Upon request, and except as provided in Subsection (11)(b), a governmental entity shall disclose a protected record to: (a) the person that submitted the record;
(b) any other individual who: (i) has a power of attorney from all persons, governmental entities, or political subdivisions whose interests were sought to be protected by the protected classification; or
(ii) submits a notarized release from all persons, governmental entities, or political subdivisions whose interests were sought to be protected by the protected classification or from their legal representatives dated no more than 90 days prior to the date the request is made;

(c) any person to whom the record must be provided pursuant to: (i) a court order as provided in Subsection (7); or
(ii) a legislative subpoena as provided in Title 36, Chapter 14, Legislative Subpoena Powers; or

(d) the owner of a mobile home park, subject to the conditions of Subsection 41-1a-116(5).

(5) Except as provided in Subsection (1)(b), a governmental entity may disclose a private, controlled, or protected record to another governmental entity, political subdivision, state, the United States, or a foreign government only as provided by Section 63G-2-206.
(6) Before releasing a private, controlled, or protected record, the governmental entity shall obtain evidence of the requester's identity.
(7) A governmental entity shall disclose a record pursuant to the terms of a court order signed by a judge from a court of competent jurisdiction, provided that: (a) the record deals with a matter in controversy over which the court has jurisdiction;
(b) the court has considered the merits of the request for access to the record;
(c) the court has considered and, where appropriate, limited the requester's use and further disclosure of the record in order to protect: (i) privacy interests in the case of private or controlled records;
(ii) business confidentiality interests in the case of records protected under Subsection 63G-2-305(1), (2), [(40)(a)(ii)] (40)(b), or [(40)(a)(vi)] (40)(f); and
(iii) privacy interests or the public interest in the case of other protected records;

(d) to the extent the record is properly classified private, controlled, or protected, the interests favoring access, considering limitations thereon, are greater than or equal to the interests favoring restriction of access; and
(e) where access is restricted by a rule, statute, or regulation referred to in Subsection 63G-2-201(3)(b), the court has authority independent of this chapter to order disclosure.

(8) (a) Except as provided in Subsection (8)(d), a governmental entity may disclose or authorize disclosure of private or controlled records for research purposes if the governmental entity: (i) determines that the research purpose cannot reasonably be accomplished without use or disclosure of the information to the researcher in individually identifiable form;
(ii) determines that: (A) the proposed research is bona fide; and
(B) the value of the research is greater than or equal to the infringement upon personal privacy;

(iii) (A) requires the researcher to assure the integrity, confidentiality, and security of the records; and
(B) requires the removal or destruction of the individual identifiers associated with the records as soon as the purpose of the research project has been accomplished;

(iv) prohibits the researcher from: (A) disclosing the record in individually identifiable form, except as provided in Subsection (8)(b); or
(B) using the record for purposes other than the research approved by the governmental entity; and

(v) secures from the researcher a written statement of the researcher's understanding of and agreement to the conditions of this Subsection (8) and the researcher's understanding that violation of the terms of this Subsection (8) may subject the researcher to criminal prosecution under Section 63G-2-801.

(b) A researcher may disclose a record in individually identifiable form if the record is disclosed for the purpose of auditing or evaluating the research program and no subsequent use or disclosure of the record in individually identifiable form will be made by the auditor or evaluator except as provided by this section.
(c) A governmental entity may require indemnification as a condition of permitting research under this Subsection (8).
(d) A governmental entity may not disclose or authorize disclosure of a private record for research purposes as described in this Subsection (8) if the private record is a record described in Subsection 63G-2-302(1)(x).

(9) (a) Under Subsections 63G-2-201(5)(b) and 63G-2-401(6), a governmental entity may disclose to persons other than those specified in this section records that are: (i) private under Section 63G-2-302; or
(ii) protected under Section 63G-2-305, subject to Section 63G-2-309 if a claim for business confidentiality has been made under Section 63G-2-309.

(b) Under Subsection 63G-2-403(11)(b), the State Records Committee may require the disclosure to persons other than those specified in this section of records that are: (i) private under Section 63G-2-302;
(ii) controlled under Section 63G-2-304; or
(iii) protected under Section 63G-2-305, subject to Section 63G-2-309 if a claim for business confidentiality has been made under Section 63G-2-309.

(c) Under Subsection 63G-2-404(7), the court may require the disclosure of records that are private under Section 63G-2-302, controlled under Section 63G-2-304, or protected under Section 63G-2-305 to persons other than those specified in this section.

(10) (a) A private record described in Subsection 63G-2-302(2)(f) may only be disclosed as provided in Subsection (1)(a)(v).
(b) A protected record described in Subsection 63G-2-305(43) may only be disclosed as provided in Subsection (4)(c) or Section 26B-6-212.

(11) (a) A private, protected, or controlled record described in Section 26B-1-506 shall be disclosed as required under: (i) Subsections [26B-1-506(1)(b)and] 26B-1-506(1)(b) and (2); and
(ii) Subsections 26B-1-507(1) and (6).

(b) A record disclosed under Subsection (11)(a) shall retain its character as private, protected, or controlled.

Section 43. Section 63G-2-309 is amended to read:
63G-2-309 Effective 05/06/26. Confidentiality claims.
(1) (a) (i) Any person who provides to a governmental entity a record that the person believes should be protected under Subsection 63G-2-305(1) or (2) or both Subsections 63G-2-305(1) and (2) shall provide with the record: (A) a written claim of business confidentiality; and
(B) a concise statement of reasons supporting the claim of business confidentiality.

(ii) Any of the following who provides to an institution of higher education defined in Section 53H-1-101 a record that the person or governmental entity believes should be protected under Subsection [63G-2-305(40)(a)(ii)] 63G-2-305(40)(b) or [(vi)] (f) or both Subsections [63G-2-305(40)(a)(ii)] 63G-2-305(40)(b) and [(vi)] (f) shall provide the institution within the state system of higher education a written claim of business confidentiality in accordance with Section 53H-14-204: (A) a person;
(B) a federal governmental entity;
(C) a state governmental entity; or
(D) a local governmental entity.

(b) A person or governmental entity who complies with this Subsection (1) shall be notified by the governmental entity to whom the request for a record is made if: (i) a record claimed to be protected under one of the following is classified public: (A) Subsection 63G-2-305(1);
(B) Subsection 63G-2-305(2);
(C) Subsection [63G-2-305(40)(a)(ii)] 63G-2-305(40)(b);
(D) Subsection [63G-2-305(40)(a)(vi)] 63G-2-305(40)(f); or
(E) a combination of the provisions described in Subsections (1)(b)(i)(A) through (D); or

(ii) the governmental entity to whom the request for a record is made determines that the record claimed to be protected under a provision listed in Subsection (1)(b)(i) should be released after balancing interests under Subsection 63G-2-201(5)(b) or 63G-2-401(6).

(c) A person who makes a claim of business confidentiality under this Subsection (1) shall protect, defend, and indemnify the governmental entity that retains the record, and all staff and employees of the governmental entity from and against any claims, liability, or damages resulting from or arising from a denial of access to the record as a protected record based on the claim of business confidentiality.

(2) (a) Except as provided in Subsection (2)(b) or by court order, the governmental entity to whom the request for a record is made may not disclose a record claimed to be protected under a provision listed in Subsection (1)(b)(i) but which the governmental entity or the director of the Government Records Office determines should be disclosed until the period in which to bring an appeal expires or the end of the appeals process, including judicial appeal.
(b) Subsection (2)(a) does not apply where the claimant, after notice, has waived the claim by not appealing or intervening before the director of the Government Records Office.

(3) Disclosure or acquisition of information under this chapter does not constitute misappropriation under Subsection 13-24-2(2).

Section 44. Section 63G-2-403 is amended to read:
63G-2-403 Effective 05/06/26. Appeals to the director of the Government Records Office.
(1) (a) A records appellant appeals to the director by filing a notice of appeal with the director no later than 30 days after the day on which the decision being appealed is issued.
(b) Notwithstanding Subsection (1)(a), a requester may file a notice of appeal with the director no later than 45 days after the day on which the record request is made if: (i) the circumstances described in Subsection 63G-2-401 (1)(b) occur; and
(ii) the chief administrative officer fails to make a decision under Section 63G-2-401.

(c) The time for a requester to file a notice of appeal under Subsection (1)(a) or (b) is suspended for the period of time that: (i) begins on the date the requester submits a request under Section 63A-12-204 for the government records ombudsman to mediate the dispute between the requester and the governmental entity; and
(ii) ends the earlier of the following dates: (A) the date that the government records ombudsman certifies in writing that the mediation is concluded; or
(B) the date that the government records ombudsman certifies in writing that the mediation did not occur or was not concluded because of a lack of the required consent.

(2) The notice of appeal shall: (a) contain the name, mailing address, and daytime telephone number of the records appellant;
(b) be accompanied by a copy of the decision being appealed; and
(c) state the relief sought.

(3) The records appellant: (a) shall, on the day on which the notice of appeal is filed with the director, serve a copy of the notice of appeal on: (i) the governmental entity whose access denial or fee waiver denial is the subject of the appeal, if the records appellant is a requester or interested party; or
(ii) the requester or interested party who is a party to the local appeals board proceeding that resulted in the decision that the political subdivision is appealing to the director, if the records appellant is a political subdivision; and

(b) may file a short statement of facts, reasons, and legal authority in support of the appeal.

(4) (a) Except as provided in Subsections (4)(b) and (c), no later than seven business days after receiving a notice of appeal, the director shall: (i) schedule a hearing for the director to discuss the appeal at the next regularly scheduled hearing date that is at least 16 calendar days after the date the notice of appeal is filed but no later than 64 calendar days after the date the notice of appeal is filed, except that the director may schedule an expedited hearing upon application of the records appellant and good cause shown;
(ii) send a copy of the notice of hearing to the records appellant; and
(iii) send a copy of the notice of appeal, supporting statement, and a notice of hearing to: (A) the records officer and the chief administrative officer of the governmental entity whose access denial is the subject of the appeal, if the records appellant is a requester or interested party;
(B) any person who made a business confidentiality claim under Section 63G-2-309 for a record that is the subject of the appeal; and
(C) all persons who participated in the proceedings before the governmental entity's chief administrative officer, if the appeal is of the chief administrative officer's decision affirming an access denial.

(b) (i) The director may decline to schedule a hearing if the record series that is the subject of the appeal has been found by the director in a previous hearing involving the same governmental entity to be appropriately classified as private, controlled, or protected.
(ii) If the director declines to schedule a hearing, the director shall send a notice to the records appellant indicating that the request for hearing has been denied and the reason for the denial.

(c) The director may schedule a hearing on an appeal to the director on a regularly-scheduled hearing date that is later than the period described in Subsection (4)(a)(i) if that hearing date is the first regularly-scheduled hearing date at which there are fewer than 10 appeals scheduled to be heard.

(5) (a) No later than five business days before the day of the hearing, a governmental entity shall submit to the director a written statement of facts, reasons, and legal authority in support of the governmental entity's position.
(b) The governmental entity shall send a copy of the written statement by first class mail, postage prepaid, to the requester or interested party involved in the appeal.

(6) (a) No later than 10 business days after the day on which the director sends the notice of appeal, a person whose legal interests may be substantially affected by the proceeding may file a request for intervention with the director.
(b) Any written statement of facts, reasons, and legal authority in support of the intervener's position shall be filed with the request for intervention.
(c) The person seeking intervention shall provide copies of the statement described in Subsection (6)(b) to all parties to the proceedings before the director.

(7) (a) The director shall hold a hearing within the period of time described in Subsection (4).
(b) In accordance with Chapter 3, Utah Administrative Rulemaking Act, the division shall make rules requiring that a hearing under this section is open to the public in substantially the same manner as a meeting under Title 52, Chapter 4, Open and Public Meetings Act.

(8) At the hearing, the director: (a) shall allow the parties to testify, present evidence, and comment on the issues; and
(b) may allow other interested persons to comment on the issues.

(9) (a) (i) The director: (A) may review the disputed records; and
(B) shall review the disputed records, if the director is weighing the various interests under Subsection (11).

(ii) A review of the disputed records under Subsection (9)(a)(i) shall be in camera.

(b) The director may not disclose any information or record reviewed by the director in camera unless the disclosure is otherwise authorized by this chapter.

(10) (a) Discovery is prohibited, but the director may issue subpoenas or other orders to compel production of necessary evidence.
(b) When the subject of a subpoena issued by the director disobeys or fails to comply with the subpoena, the director may file a motion for an order to compel obedience to the subpoena with the district court.
(c) (i) The director's review shall be de novo, if the appeal is an appeal from a decision of a chief administrative officer: (A) issued under Section 63G-2-401; or
(B) issued by a chief administrative officer of a political subdivision that has not established a local appeals board.

(ii) For an appeal from a decision of a local appeals board, the director shall review and consider the decision of the local appeals board.

(11) (a) No later than seven business days after the day of the hearing, the director shall issue a signed order: (i) granting the relief sought, in whole or in part; or
(ii) upholding the governmental entity's access denial, in whole or in part.

(b) Except as provided in Section 63G-2-406, the director may, upon consideration and weighing of the various interests and public policies pertinent to the classification and disclosure or nondisclosure, order the disclosure of information properly classified as private, controlled, or protected if the public interest favoring access is greater than or equal to the interest favoring restriction of access.
(c) In making a determination under Subsection (11)(b), the director shall consider and, where appropriate, limit the requester's or interested party's use and further disclosure of the record in order to protect: (i) privacy interests in the case of a private or controlled record;
(ii) business confidentiality interests in the case of a record protected under Subsection 63G-2-305(1), (2), [(40)(a)(ii)] (40)(b), or [(40)(a)(vi)] (40)(f); and
(iii) privacy interests or the public interest in the case of other protected records.

(12) The order of the director shall include: (a) a statement of reasons for the decision, including citations to this chapter, court rule or order, another state statute, federal statute, or federal regulation that governs disclosure of the record, if the citations do not disclose private, controlled, or protected information;
(b) a description of the record or portions of the record to which access is ordered or denied, if the description does not disclose private, controlled, or protected information or information exempt from disclosure under Subsection 63G-2-201(3)(b);
(c) a statement that any party to the proceeding before the director may appeal the director's decision to district court; and
(d) a brief summary of the appeals process, the time limits for filing an appeal, and a notice that in order to protect its rights on appeal, the party may wish to seek advice from an attorney.

(13) (a) If the director fails to issue a decision within 73 calendar days after the day of the filing of the notice of appeal, that failure is the equivalent of an order denying the appeal.
(b) A records appellant shall notify the director in writing if the records appellant considers the appeal denied.

(14) A party to a proceeding before the director may seek judicial review in district court of a director's order by filing a petition for review of the order as provided in Section 63G-2-404.
(15) (a) Unless a notice of intent to appeal is filed under Subsection (15)(b), each party to the proceeding shall comply with the order of the director.
(b) If a party disagrees with the order of the director, that party may file a notice of intent to appeal the order.
(c) If the director orders the governmental entity to produce a record and no appeal is filed, or if, as a result of the appeal, the governmental entity is required to produce a record, the governmental entity shall: (i) produce the record; and
(ii) file a notice of compliance with the director.

(d) (i) If the governmental entity that is ordered to produce a record fails to file a notice of compliance or a notice of intent to appeal, the director may do either or both of the following: (A) impose a civil penalty of up to $500 for each day of continuing noncompliance; or
(B) send written notice of the governmental entity's noncompliance to the governor.

(ii) In imposing a civil penalty, the director shall consider the gravity and circumstances of the violation, including whether the failure to comply was due to neglect or was willful or intentional.

Section 45. Section 63I-1-226 is amended to read:
63I-1-226 Effective 05/06/26. Repeal dates: Titles 26 through 26B.
(1) Subsection 26B-1-204(2)(g), regarding the Youth Electronic Cigarette, Marijuana, and Other Drug Prevention Committee, is repealed July 1, 2030.
(2) Subsection 26B-1-204(2)(h), regarding the Primary Care Grant Committee, is repealed July 1, 2035.
(3) Section 26B-1-315, Medicaid ACA Fund, is repealed July 1, 2034.
(4) Section 26B-1-318, Brain and Spinal Cord Injury Fund, is repealed July 1, 2029.
(5) Section 26B-1-402, Rare Disease Advisory Council Grant Program -- Creation -- Reporting, is repealed July 1, 2026.
[(6) Section 26B-1-409, Utah Digital Health Service Commission -- Creation -- Membership -- Duties, is repealed July 1, 2025.]
[(7)] (6) Section 26B-1-410, Primary Care Grant Committee, is repealed July 1, 2035.
[(8)] (7) Section 26B-1-417, Brain and Spinal Cord Injury Advisory Committee -- Membership -- Duties, is repealed July 1, 2029.
[(9)] (8) Section 26B-1-422, Early Childhood Utah Advisory Council -- Creation -- Compensation -- Duties, is repealed July 1, 2029.
[(10)] (9) Section 26B-1-425, Utah Health Workforce Advisory Council -- Creation and membership, is repealed July 1, 2027.
[(11)] (10) Section 26B-1-428, Youth Electronic Cigarette, Marijuana, and Other Drug Prevention Committee and Program -- Creation -- Membership -- Duties, is repealed July 1, 2030.
[(12)] (11) Section 26B-1-430, Coordinating Council for Persons with Disabilities -- Policy regarding services to individuals with disabilities -- Creation -- Membership -- Expenses, is repealed July 1, 2027.
[(13)] (12) Section 26B-1-432, Newborn Hearing Screening Committee, is repealed July 1, 2026.
[(14)] (13) Section 26B-2-407, Drinking water quality in child care centers, is repealed July 1, 2027.
[(15)] (14) Subsection 26B-3-107(9), regarding reimbursement for dental hygienists, is repealed July 1, 2028.
[(16) Section 26B-3-136, Children's Health Care Coverage Program, is repealed July 1, 2025.]
[(17)] (15) Section 26B-3-137, Reimbursement for diabetes prevention program, is repealed June 30, 2027.
[(18)] (16) Subsection 26B-3-213(2)(b), regarding consultation with the Behavioral Health Crisis Response Committee, is repealed December 31, 2026.
[(19)] (17) Section 26B-3-302, DUR Board -- Creation and membership -- Expenses, is repealed July 1, 2027.
[(20)] (18) Section 26B-3-303, DUR Board -- Responsibilities, is repealed July 1, 2027.
[(21)] (19) Section 26B-3-304, Confidentiality of records, is repealed July 1, 2027.
[(22)] (20) Section 26B-3-305, Drug prior approval program, is repealed July 1, 2027.
[(23)] (21) Section 26B-3-306, Advisory committees, is repealed July 1, 2027.
[(24)] (22) Section 26B-3-307, Retrospective and prospective DUR, is repealed July 1, 2027.
[(25)] (23) Section 26B-3-308, Penalties, is repealed July 1, 2027.
[(26)] (24) Section 26B-3-309, Immunity, is repealed July 1, 2027.
[(27)] (25) Title 26B, Chapter 3, Part 5, Inpatient Hospital Assessment, is repealed July 1, 2034.
[(28)] (26) Title 26B, Chapter 3, Part 6, Medicaid Expansion Hospital Assessment, is repealed July 1, 2034.
[(29)] (27) Title 26B, Chapter 3, Part 7, Hospital Provider Assessment, is repealed July 1, 2028.
[(30)] (28) Section 26B-3-910, Alternative eligibility -- Report -- Alternative Eligibility Expendable Revenue Fund, is repealed July 1, 2028.
[(31) Section 26B-4-710, Rural residency training program, is repealed July 1, 2025.]
[(32)] (29) Subsection 26B-5-112(1)(b), regarding consultation with the Behavioral Health Crisis Response Committee, is repealed December 31, 2026.
[(33)] (30) Subsection 26B-5-112(5)(b), regarding consultation with the Behavioral Health Crisis Response Committee, is repealed December 31, 2026.
[(34)] (31) Section 26B-5-112.5, Mobile Crisis Outreach Team Grant Program, is repealed December 31, 2026.
[(35)] (32) Section 26B-5-114, Behavioral Health Receiving Center Grant Program, is repealed December 31, 2026.
[(36) Section 26B-5-118, Collaborative care grant program, is repealed December 31, 2024.]
[(37)] (33) Section 26B-5-120, Virtual crisis outreach team grant program, is repealed December 31, 2026.
[(38)] (34) Subsection 26B-5-609(1)(a), regarding the Behavioral Health Crisis Response Committee, is repealed December 31, 2026.
[(39)] (35) Subsection 26B-5-609(3)(b), regarding the Behavioral Health Crisis Response Committee, is repealed December 31, 2026.
[(40)] (36) Subsection 26B-5-610(1)(b), regarding the Behavioral Health Crisis Response Committee, is repealed December 31, 2026.
[(41)] (37) Subsection 26B-5-610(2)(b)(ii), regarding the Behavioral Health Crisis Response Committee, is repealed December 31, 2026.
[(42) Section 26B-5-612, Integrated behavioral health care grant programs, is repealed December 31, 2025.]
[(43)] (38) Title 26B, Chapter 5, Part 7, Utah Behavioral Health Commission, is repealed July 1, 2029.
[(44)] (39) Subsection 26B-5-704(2)(a), regarding the Behavioral Health Crisis Response Committee, is repealed December 31, 2026.
[(45)] (40) Title 26B, Chapter 5, Part 8, Utah Substance Use and Mental Health Advisory Committee, is repealed January 1, 2033.
[(46)] (41) Section 26B-7-119, Hepatitis C Outreach Pilot Program, is repealed July 1, 2028.
[(47)] (42) Section 26B-7-122, Communication Habits to reduce Adolescent Threats Pilot Program, is repealed July 1, 2029.
[(48)] (43) Section 26B-7-123, Report on CHAT campaign, is repealed July 1, 2029.
[(49)] (44) Title 26B, Chapter 8, Part 5, Utah Health Data Authority, is repealed July 1, 2026.

Section 46. Section 63I-1-236 is amended to read:
63I-1-236 Effective 05/06/26. Repeal dates: Title 36.
(1) Title 36, Chapter 17, Legislative Process Committee, is repealed January 1, 2028.
(2) Section 36-29-111, Public Safety Data Management Task Force, is repealed July 1, 2029.
(3) Title 36, Chapter 28, Veterans and Military Affairs Commission, is repealed January 1, 2030.
[(4) Section 36-29-112, Justice Court Reform Task Force, is repealed July 1, 2025.]

Section 47. 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) Title 53, Chapter 31, Department Interaction With Local Law Enforcement, is repealed July 1, 2027.
(11) 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) Subsection 53E-1-201 (1)(q), regarding the Higher Education and Corrections Council, is repealed July 1, 2027.
(13) Subsection 53E-2-304 (6), regarding foreclosing a private right of action or waiver of governmental immunity, is repealed July 1, 2027.
(14) Subsection 53E-3-503 (5), regarding coordinating councils for youth in care, is repealed July 1, 2027.
(15) Subsection 53E-3-503 (6), regarding coordinating councils for youth in care, is repealed July 1, 2027.
(16) Subsection 53E-4-202 (8)(b), regarding a standards review committee, is repealed January 1, 2028.
(17) Section 53E-4-203, Standards review committee, is repealed January 1, 2028.
(18) Title 53E, Chapter 6, Part 5, Utah Professional Practices Advisory Commission, is repealed July 1, 2033.
(19) Subsection 53E-7-207 (7), regarding a private right of action or waiver of governmental immunity, is repealed July 1, 2027.
(20) Section 53F-5-215, Elementary teacher preparation assessment grant, is repealed July 1, 2028.
(21) Section 53F-5-219, Local Innovations Civics Education Pilot Program, is repealed July 1, 2026.
(22) Title 53F, Chapter 10, Part 2, Capital Projects Evaluation Panel, is repealed July 1, 2027.
[(23) Subsection 53G-4-608 (2)(b), regarding the Utah Seismic Safety Commission, is repealed January 1, 2025.]
[(24) Subsection 53G-4-608 (4)(b), regarding the Utah Seismic Safety Commission, is repealed January 1, 2025.]
[(25)] (23) Section 53G-9-212, Drinking water quality in schools, is repealed July 1, 2027.
[(26)] (24) Subsection 53G-9-703(4), regarding the parental video presentation concerning student use of technology, is repealed January 1, 2030.
[(27)] (25) Subsection 53H-1-402(1)(j), regarding the Higher Education and Corrections Council, is repealed July 1, 2027.
[(28)] (26) Section 53H-1-604, Higher Education and Corrections Council, is repealed July 1, 2027.
[(29)] (27) Subsection 53H-4-210(3), regarding the creation of the SafeUT and School Safety Commission, is repealed January 1, 2030.
[(30)] (28) Subsection 53H-4-210(4), regarding the appointment of the members of the SafeUT and School Safety Commission, is repealed January 1, 2030.
[(31)] (29) 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)] (30) Subsection 53H-4-210(6), regarding the quorum requirements of the SafeUT and School Safety Commission, is repealed January 1, 2030.
[(33)] (31) Subsection 53H-4-210(7), regarding a formal action of the SafeUT and School Safety Commission, is repealed January 1, 2030.
[(34)] (32) Subsection 53H-4-210(8), regarding compensation for members of the SafeUT and School Safety Commission, is repealed January 1, 2030.
[(35)] (33) Subsection 53H-4-210(9), regarding the support staff for the SafeUT and School Safety Commission, is repealed January 1, 2030.
[(36)] (34) Section 53H-4-306.1, Definitions -- Electrification of Transportation Infrastructure Research Center, is repealed July 1, 2028.
[(37)] (35) Section 53H-4-306.2, Electrification of Transportation Infrastructure Research Center -- Designation -- Duties, is repealed July 1, 2028.
[(38)] (36) Section 53H-4-306.3, Electrification of Transportation Infrastructure Research Center -- Steering committee, is repealed July 1, 2028.
[(39)] (37) Section 53H-4-306.4, Electrification of Transportation Infrastructure Research Center -- Industry advisory board, is repealed July 1, 2028.
[(40)] (38) Section 53H-4-306.5, Electrification of Transportation Infrastructure Research Center -- Duties of the project director, is repealed July 1, 2028.
[(41)] (39) Section 53H-4-306.6, Electrification of Transportation Infrastructure Research Center -- Project development and strategic objectives -- Reporting requirements, is repealed July 1, 2028.
[(42)] (40) Section 53H-4-307.1, Center for Civic Excellence, is repealed July 1, 2030.
[(43)] (41) Section 53H-4-307.2, Center for Civic Excellence -- Duties -- Authority, is repealed July 1, 2030.
[(44)] (42) Section 53H-4-307.3, Center for Civic Excellence -- Leadership, is repealed July 1, 2030.
[(45)] (43) Section 53H-4-307.4, Center for Civic Excellence -- Faculty, is repealed July 1, 2030.
[(46)] (44) Section 53H-4-307.5, Center for Civic Excellence -- Curriculum, is repealed July 1, 2030.
[(47)] (45) Section 53H-4-307.6, Center for Civic Excellence -- Oversight -- Reporting, is repealed July 1, 2030.
[(48)] (46) Section 53H-4-313, Food Security Council, is repealed July 1, 2027.
[(49)] (47) Section 53H-8-305, Five-year performance goals, is repealed July 1, 2027.
[(50)] (48) Title 53H, Chapter 10, Part 4, Education Savings Incentive Program, is repealed July 1, 2028.

Section 48. Section 63I-1-263 is amended to read:
63I-1-263 Effective 05/06/26. Repeal dates: Titles 63A to 63O.
(1) Title 63C, Chapter 4a, Constitutional and Federalism Defense Act, is repealed July 1, 2028.
(2) Title 63C, Chapter 18, Behavioral Health Crisis Response Committee, is repealed December 31, 2026.
(3) Title 63C, Chapter 25, State Finance Review Commission, is repealed July 1, 2027.
(4) Title 63C, Chapter 27, Cybersecurity Commission, is repealed July 1, 2032.
(5) Title 63C, Chapter 28, Ethnic Studies Commission, is repealed July 1, 2026.
(6) Title 63C, Chapter 31, State Employee Benefits Advisory Commission, is repealed July 1, 2028.
(7) Section 63G-6a-805, Purchase from community rehabilitation programs, is repealed July 1, 2026.
(8) Title 63G, Chapter 21, Agreements to Provide State Services, is repealed July 1, 2028.
(9) Title 63H, Chapter 4, Heber Valley Historic Railroad Authority, is repealed July 1, 2029.
(10) Subsection 63J-1-602.2(16), related to the Communication Habits to reduce Adolescent Threats (CHAT) Pilot Program, is repealed July 1, 2029.
[(11) Subsection 63J-1-602.2(26), regarding the Utah Seismic Safety Commission, is repealed January 1, 2025.]
[(12)] (11) Section 63L-11-204, Canyon resource management plan, is repealed July 1, 2027.
[(13)] (12) Title 63L, Chapter 11, Part 4, Resource Development Coordinating Committee, is repealed July 1, 2027.
[(14)] (13) Title 63M, Chapter 7, Part 7, Domestic Violence Offender Treatment Board, is repealed July 1, 2027.
[(15)] (14) Section 63M-7-902, Creation -- Membership -- Terms -- Vacancies -- Expenses, is repealed July 1, 2029.
[(16)] (15) Title 63M, Chapter 11, Utah Commission on Aging, is repealed July 1, 2026.
[(17)] (16) Title 63N, Chapter 2, Part 2, Enterprise Zone Act, is repealed July 1, 2028.
[(18)] (17) Subsection 63N-2-511(1)(b), regarding the Board of Tourism Development, is repealed July 1, 2030.
[(19)] (18) Section 63N-2-512, Hotel Impact Mitigation Fund, is repealed July 1, 2028.
[(20)] (19) Title 63N, Chapter 3, Part 9, Strategic Innovation Grant Pilot Program, is repealed July 1, 2027.
[(21)] (20) Title 63N, Chapter 3, Part 11, Manufacturing Modernization Grant Program, is repealed July 1, 2028.
[(22)] (21) Title 63N, Chapter 4, Part 4, Rural Employment Expansion Program, is repealed July 1, 2028.
[(23)] (22) Section 63N-4-804, Rural Opportunity Advisory Committee, is repealed July 1, 2027.
[(24)] (23) Subsection 63N-4-805(5)(b), regarding the Rural Employment Expansion Program, is repealed July 1, 2028.
[(25)] (24) Subsection 63N-7-101(1), regarding the Board of Tourism Development, is repealed July 1, 2030.
[(26)] (25) Subsection 63N-7-102(3)(c), regarding a requirement for the Utah Office of Tourism to receive approval from the Board of Tourism Development, is repealed July 1, 2030.
[(27)] (26) Title 63N, Chapter 7, Part 2, Board of Tourism Development, is repealed July 1, 2030.

Section 49. Section 63I-1-281 is amended to read:
63I-1-281 Effective 05/06/26. Repeal dates: Title 81.
[Title 81, Chapter 6, Part 4, Child Support Guidelines Advisory Committee, is repealed May 7, 2025] Reserved.

Section 50. Section 63I-2-204 is amended to read:
63I-2-204 Effective 05/06/26. Repeal dates: Title 4.
[(1)] Section 4-2-1101, Local food study, is repealed July 1, 2026.
[(2) Section 4-11-117, Beekeeping working group -- Development of standards, is repealed May 1, 2025.]
[(3) Subsection 4-41a-102(6), regarding the Cannabis Research Review Board, is repealed July 1, 2025.]

Section 51. Section 63I-2-211 is amended to read:
63I-2-211 Effective 05/06/26. Repeal dates: Title 11.
[Subsection 11-13-202(4), regarding an interlocal agreement for law enforcement services between a county and one or more municipalities, is repealed July 1, 2025] Reserved.

Section 52. Section 63I-2-220 is amended to read:
63I-2-220 Effective 05/06/26. Repeal dates: Title 20A.
[(1) Section 20A-7-103.1, Constitutional amendments proposed during specified timeframe -- Analysis -- Arguments -- Publication, is repealed July 1, 2025.]
[(2)] Title 20A, Chapter 4, Part 6, Municipal Alternate Voting Methods Pilot Project, is repealed January 1, 2026.

Section 53. Section 63I-2-226 is amended to read:
63I-2-226 Effective 05/06/26. Repeal dates: Titles 26 through 26B.
[(1) Section 26B-1-420, Cannabis Research Review Board, is repealed July 1, 2025.]
[(2) Subsection 26B-1-421(9)(a), regarding a report to the Cannabis Research Review Board, is repealed July 1, 2025.]
[(3)] (1) Section 26B-1-423, Rural Physician Loan Repayment Program Advisory Committee -- Membership -- Compensation -- Duties, is repealed July 1, 2026.
[(4)] (2) Section 26B-2-243, Data collection and reporting requirements concerning incidents of abuse, neglect, or exploitation, is repealed July 1, 2027.
[(5)] (3) Subsection 26B-3-215(5), regarding reporting on coverage for in vitro fertilization and genetic testing, is repealed July 1, 2030.
[(6) Subsection 26B-4-201(5), regarding the Cannabis Research Review Board, is repealed July 1, 2025.]
[(7) Subsection 26B-4-212(1)(b), regarding the Cannabis Research Review Board, is repealed July 1, 2025.]
[(8)] (4) Section 26B-4-702, Creation of Utah Health Care Workforce Financial Assistance Program, is repealed July 1, 2027.
[(9)] (5) Subsection 26B-4-703(3)(b), regarding per diem and expenses for the Rural Physician Loan Repayment Program Advisory Committee, is repealed July 1, 2026.
[(10)] (6) Subsection 26B-4-703(3)(c), regarding expenses for the Rural Physician Loan Repayment Program, is repealed July 1, 2026.
[(11)] (7) Subsection 26B-4-703(6)(b), regarding recommendations from the Rural Physician Loan Repayment Program Advisory Committee, is repealed July 1, 2026.
[(12) Section 26B-5-117, Early childhood mental health support grant program, is repealed January 2, 2025.]
[(13) Section 26B-5-302.5, Study concerning civil commitment and the Utah State Hospital, is repealed July 1, 2025.]
[(14) Section 26B-6-414, Respite care services, is repealed July 1, 2025.]
[(15)] (8) Section 26B-7-120, Invisible condition alert program education and outreach, is repealed July 1, 2025.

Section 54. Section 63I-2-232 is amended to read:
63I-2-232 Effective 05/06/26. Repeal dates: Title 32B.
[Subsection 32B-2-205(4), regarding a workgroup to make recommendations regarding training and recordkeeping for certain cash transactions, is repealed January 1, 2025] Reserved.

Section 55. Section 63I-2-234 is amended to read:
63I-2-234 Effective 05/06/26. Repeal dates: Title 34A.
[Subsection 34A-3-113(7), regarding a study related to cancer in firefighters, is repealed January 1, 2025] Reserved.

Section 56. Section 63I-2-235 is amended to read:
63I-2-235 Effective 05/06/26. Repeal dates: Title 35A.
[Section 35A-3-212, Use of COVID-19 relief funds -- Grants to child care providers -- Reporting requirements, is repealed June 30, 2025] Reserved.

Section 57. Section 63I-2-253 is amended to read:
63I-2-253 Effective 05/06/26. Repeal dates: Titles 53 through 53G.
(1) Title 53, Chapter 2c, COVID-19 Health and Economic Response Act, is repealed July 1, 2026.
[(2) Section 53-22-104.1, School Security Task Force -- Membership -- Duties -- Per diem -- Report -- Expiration, is repealed December 31, 2025.]
[(3) Section 53-22-104.2, The School Security Task Force -- Education Advisory Board, is repealed December 31, 2025.]
[(4)] (2) Section 53-25-103, Airport dangerous weapon possession reporting requirements, is repealed December 31, 2031.
[(5) Subsection 53-25-602(4)(b), regarding the rights of a peace officer placed onto a prosecution agency's Brady identification system before May 7, 2025, is repealed December 1, 2025.]
[(6)] (3) Subsection [53-29-302(2)(b)(ii)] 53-29-302(3)(b)(ii), regarding the requirement for the Department of Corrections to submit the results of risk assessments for sex offenders to the State Commission on Criminal and Juvenile Justice, is repealed January 1, 2030.
[(7)] (4) Subsection 53E-3-501(7)(e)(ii), regarding a report on the packet method, is repealed July 1, 2028.
[(8)] (5) Subsection 53F-2-504(6), regarding a report on the Salary Supplement for Highly Needed Educators, is repealed July 1, 2026.
[(9)] (6) Section 53F-5-221, Management of energy and water use pilot program, is repealed July 1, 2028.
[(10)] (7) Section 53F-5-222, Mentoring and Supporting Teacher Excellence and Refinement Pilot Program, is repealed July 1, 2028.
[(11)] (8) Section 53F-5-223, Stipends for Future Educators Grant Program, is repealed July 1, 2028.
[(12)] (9) Subsection 53G-11-502(1), regarding implementation of the educator evaluation process, is repealed July 1, 2029.
[(13)] (10) Section 53G-11-506, Establishment of educator evaluation program -- Joint committee, is repealed July 1, 2029.
[(14)] (11) Section 53G-11-507, Components of educator evaluation program, is repealed July 1, 2029.
[(15)] (12) Section 53G-11-508, Summative evaluation timelines -- Review of summative evaluations, is repealed July 1, 2029.
[(16)] (13) Section 53G-11-509, Mentor for provisional educator, is repealed July 1, 2029.
[(17)] (14) Section 53G-11-510, State board to describe a framework for the evaluation of educators, is repealed July 1, 2029.
[(18)] (15) Section 53G-11-511, Rulemaking for privacy protection, is repealed July 1, 2029.
[(19)] (16) Subsection 53G-11-520(1), regarding optional alternative educator evaluation processes, is repealed July 1, 2029.
[(20)] (17) Subsection 53G-11-520(2), regarding an exception from educator evaluation process requirements, is repealed July 1, 2029.

Section 58. Section 63I-2-263 is amended to read:
63I-2-263 Effective 05/06/26. Repeal dates: Titles 63A through 63O.
[(1) Title 63A, Chapter 2, Part 5, Educational Interpretation and Translation Services Procurement Advisory Council is repealed July 1, 2025.]
[(2)] (1) Section 63A-5b-807, Eminent domain of unincorporated city owned land, is repealed January 1, 2027.
[(3)] (2) Section 63A-17-806, Definitions -- Infant at Work Pilot Program -- Administration -- Report, is repealed June 30, 2026.
[(4) Section 63C-1-103, Appointment and terms of boards, committees, councils, and commissions transitioning on October 1, 2024, or December 31, 2024, is repealed July 1, 2025.]
[(5) Section 63C-1-104, Appointment and terms of boards transitioning on October 1, 2024, is repealed January 1, 2025.]
[(6) Subsection 63G-6a-802(1)(e), regarding a procurement for a presidential debate, is repealed January 1, 2025.]
[(7) Subsection 63G-6a-802(3)(b)(iii), regarding a procurement for a presidential debate, is repealed January 1, 2025.]
[(8)] (3) Subsection 63H-7a-403(2)(b), regarding the charge to maintain the public safety communications network, is repealed July 1, 2033.
[(9)] (4) Subsection 63J-1-602.2(30), regarding funding the Enterprise Zone Act, is repealed December 31, 2026.
[(10)] (5) Subsection 63J-1-602.2(46), regarding appropriations to the State Tax Commission for deferral reimbursements, is repealed July 1, 2027.
[(11) Section 63M-7-221, Expungement working group, is repealed April 30, 2025.]
[(12)] (6) Title 63N, Chapter 2, Part 2, Enterprise Zone Act, is repealed December 31, 2026.

Section 59. Section 63I-2-279 is amended to read:
63I-2-279 Effective 05/06/26. Repeal dates: Title 79.
[(1) Section 79-2-407, Study of funding for water infrastructure costs, is repealed July 1, 2025.]
[(2) Subsection 79-4-1002(2), regarding a pilot program for veteran free admission to state parks, is repealed July 1, 2025.]
[(3)] Title 79, Chapter 6, Part 14, Energy Project Assessment, is repealed January 1, 2028.

Section 60. Section 63I-2-281 is amended to read:
63I-2-281 Effective 05/06/26. Repeal dates: Title 81.
[(1) Section 81-6-302, Low income table -- Obligor parent only -- Child support orders entered before January 1, 2023, is repealed January 1, 2025.]
[(2) Section 81-6-303, Low income table -- Obligor parent only -- Child support orders entered before January 1, 2023, is repealed January 1, 2025] Reserved.

Section 61. Section 63J-1-312 is amended to read:
63J-1-312 Effective 05/06/26. Establishing a General Fund Budget Reserve Account -- Providing for deposits and expenditures from the account -- Providing for interest generated by the account.
(1) As used in this section: [(a) " Income Tax Fund budget deficit" means a situation where appropriations made by the Legislature from the Income Tax Fund for a fiscal year exceed the estimated revenues adopted by the Executive Appropriations Committee of the Legislature for the Income Tax Fund in that fiscal year.]
[(b)] (a) "General Fund appropriations" means the sum of the spending authority for a fiscal year that is: (i) granted by the Legislature in all appropriation acts and bills; and
(ii) identified as coming from the General Fund.

[(c)] (b) "General Fund budget deficit" means a situation where General Fund appropriations made by the Legislature for a fiscal year exceed the estimated revenues adopted by the Executive Appropriations Committee of the Legislature for the General Fund in that fiscal year.
[(d)] (c) "General Fund revenue surplus" means a situation where actual General Fund revenues collected in a completed fiscal year exceed the estimated revenues for the General Fund for that fiscal year that were adopted by the Executive Appropriations Committee of the Legislature.
(d) "Income Tax Fund budget deficit" means a situation where appropriations made by the Legislature from the Income Tax Fund for a fiscal year exceed the estimated revenues adopted by the Executive Appropriations Committee of the Legislature for the Income Tax Fund in that fiscal year.
(e) "Operating deficit" means that, at the end of the fiscal year, the unassigned fund balance in the General Fund is less than zero.

(2) There is created within the General Fund a restricted account to be known as the General Fund Budget Reserve Account, which is designated to receive the legislative appropriations and the surplus revenue required to be deposited into the account by this section.
(3) (a) (i) Except as provided in Subsection (3)(a)(ii), at the end of any fiscal year in which the Division of Finance, in consultation with the legislative fiscal analyst and in conjunction with the completion of the annual audit by the state auditor, determines that there is a General Fund revenue surplus, the Division of Finance shall transfer 25% of the General Fund revenue surplus to the General Fund Budget Reserve Account.
(ii) If the transfer of 25% of the General Fund revenue surplus to the General Fund Budget Reserve Account would cause the balance in the account to exceed 9% of General Fund appropriations for the fiscal year in which the revenue surplus occurred, the Division of Finance shall: (A) transfer to the General Fund Budget Reserve Account only those funds necessary to ensure that the balance in the account equals 9% of General Fund appropriations for the fiscal year in which the General Fund revenue surplus occurred; and
(B) transfer to the State Sovereignty Fund created in Section 51-13-201 the remaining amount of the 25% of the General Fund revenue surplus described in Subsection (3)(a)(i).

(iii) The Division of Finance shall calculate the amount to be transferred under this Subsection (3)(a): (A) after making the transfer of General Fund revenue surplus to the Medicaid Growth Reduction and Budget Stabilization Account, as provided in Section 63J-1-315;
(B) before transferring from the General Fund revenue surplus any other year-end contingency appropriations, year-end set-asides, or other year-end transfers required by law; and
(C) excluding any direct legislative appropriation made to the General Fund Budget Reserve Account for the fiscal year.

(b) (i) Except as provided in Subsection (3)(b)(ii), in addition to Subsection (3)(a)(i), if a General Fund revenue surplus exists and if, within the last 10 years, the Legislature has appropriated any money from the General Fund Budget Reserve Account that has not been replaced by appropriation or as provided in this Subsection (3)(b), the Division of Finance shall transfer up to 25% more of the General Fund revenue surplus to the General Fund Budget Reserve Account to replace the amounts appropriated, until direct legislative appropriations, if any, and transfers from the General Fund revenue surplus under this Subsection (3)(b) have replaced the appropriations from the account.
(ii) If the transfer under Subsection (3)(b)(i) would cause the balance in the account to exceed 9% of General Fund appropriations for the fiscal year in which the revenue surplus occurred, the Division of Finance shall transfer only those funds necessary to ensure that the balance in the account equals 9% of General Fund appropriations for the fiscal year in which the revenue surplus occurred.
(iii) The Division of Finance shall calculate the amount to be transferred under this Subsection (3)(b): (A) after making the transfer of General Fund revenue surplus to the Medicaid Growth Reduction and Budget Stabilization Account, as provided in Section 63J-1-315;
(B) before transferring from the General Fund revenue surplus any other year-end contingency appropriations, year-end set-asides, or other year-end transfers required by law; and
(C) excluding any direct legislative appropriation made to the General Fund Budget Reserve Account for the fiscal year.

(c) For appropriations made by the Legislature to the General Fund Budget Reserve Account, the Division of Finance shall treat those appropriations, unless otherwise specified in the appropriation, as replacement funds for appropriations made from the account if funds were appropriated from the General Fund Budget Reserve Account within the past 10 years and have not yet been replaced.

(4) The Legislature may appropriate money from the General Fund Budget Reserve Account only to: (a) resolve a General Fund budget deficit, for the fiscal year in which the General Fund budget deficit occurs;
(b) pay some or all of state settlement agreements approved under Title 63G, Chapter 10, State Settlement Agreements Act;
(c) pay claims approved under Section 63G-9-304;
(d) pay retroactive tax refunds;
(e) resolve an Income Tax Fund budget deficit; or
(f) finance an existing federally funded program or activity when: (i) the federal funds expected to fund the federal program or activity are not available to fund the program or activity; and
(ii) the Legislature and governor concurrently determine that the program or activity is essential.

(5) Interest generated from investments of money in the General Fund Budget Reserve Account shall be deposited into the General Fund.

Section 62. Section 63N-2-106 is amended to read:
63N-2-106 Effective 05/06/26. Reports -- Posting monthly and annual reports -- Audit and study of tax credits.
(1) The office shall include the following information in the annual written report described in Section 63N-1a-306: (a) the office's success in attracting new commercial projects to development zones under this part and the corresponding increase in new incremental jobs;
(b) how many new incremental jobs and high paying jobs are employees of a company that received tax credits under this part, including the number of employees who work for a third-party rather than directly for a company, receiving the tax credits under this part;
(c) the estimated amount of tax credit commitments made by the office and the period of time over which tax credits will be paid;
(d) the economic impact on the state from new state revenues and the provision of tax credits under this part;
(e) the estimated costs and economic benefits of the tax credit commitments made by the office;
(f) the actual costs and economic benefits of the tax credit commitments made by the office; and
(g) tax credit commitments made by the office, with the associated calculation.

(2) Each month, the office shall post on its website and on a state website: (a) the new tax credit commitments made by the office during the previous month; and
(b) the estimated costs and economic benefits of those tax credit commitments.

(3) (a) On or before November 1, 2014, and every three years after November 1, 2014, the office shall: (i) conduct an audit of the tax credits allowed under Section 63N-2-105;
(ii) study the tax credits allowed under Section 63N-2-105; and
(iii) make recommendations concerning whether the tax credits should be continued, modified, or repealed.

(b) The audit shall include an evaluation of: (i) the cost of the tax credits;
(ii) the purposes and effectiveness of the tax credits;
(iii) the extent to which the state benefits from the tax credits; and
(iv) the state's return on investment under this part measured by new state revenues, compared with the costs of tax credits provided and [GOED's] the office's expenses in administering this part.

(c) The office shall provide the results of the audit described in this Subsection (3): (i) in the written annual report described in Subsection (1); and
(ii) as part of the reviews described in Sections 59-7-159 and 59-10-137.

Section 63. Section 63N-3-1601 is amended to read:
63N-3-1601 Effective 05/06/26. Definitions.
(1) "Affordable housing" means: (a) for homes that are not owner occupied, housing occupied or reserved for occupancy by households with a gross household income equal to or less than 80% of the county median gross income for households of the same size; or
(b) (i) for homes that are owner occupied, housing that is priced at 80% of the county median home price; or
(ii) for homes that are owner occupied, housing that is priced at 80% of the zip code median home price if: (A) the proposal described in Section 63N-3-1603 demonstrates that a deviation from the county median home price will achieve the objectives described in Subsection 63N-3-1602(1); and
(B) the zip code median home price is based upon county property tax assessment data.

(2) "Agency" means the same as that term is defined in Section 17C-1-102.
(3) "Base taxable value" means the same as that term is defined in Section 63N-3-602.
(4) "Base year" means, for each tax increment collection period triggered within a proposed first home investment zone area, the calendar year prior to the calendar year the tax increment begins to be collected for those parcels triggered for that collection period.
(5) (a) "Developable area" means the portion of land within a first home investment zone available for development and construction of business and residential uses.
(b) "Developable area" does not include portions of land within a first home investment zone that are allocated to: (i) parks;
(ii) recreation facilities;
(iii) open spaces;
(iv) trails;
(v) parking;
(vi) roadway facilities; or
(vii) other public facilities.

(6) "Dwelling unit" means the same as that term is defined in Section 63N-3-602.
(7) "Extraterritorial home" means a dwelling unit that is included as part of the first home investment zone proposal that: (a) is located within the municipality proposing the first home investment zone but outside the boundary of the first home investment zone;
(b) is part of a development with a density of at least six units per acre;
(c) is not located within an existing housing and transit reinvestment zone or an area that could be included in a housing and transit reinvestment zone;
(d) has not been issued a building permit by the municipality as of the date of the approval of the first home investment zone; and
(e) is required to be owner occupied for no less than 25 years.

(8) "First home investment zone" means a first home investment zone created in accordance with this part.
(9) "Home" means a dwelling unit.
(10) "Housing and transit reinvestment zone" means the same as that term is defined in Section 63N-3-602.
(11) "Housing and transit reinvestment zone committee" means the housing and transit reinvestment zone committee described in Section 63N-3-605.
(12) "Metropolitan planning organization" means the same as that term is defined in Section 72-1-208.5.
(13) "Mixed use development" means the same as that term is defined in Section [63N-3-603] 63N-3-602.
(14) "Moderate income housing plan" means the same as that term is defined in Section 11-41-102.
(15) "Municipality" means the same as that term is defined in Section 10-1-104.
(16) "Owner occupied" means private real property that is: (a) used for a single-family residential purpose; and
(b) required to be occupied by the owner of the real property for no less than 25 years.

(17) "Project area" means the same as that term is defined in Section 17C-1-102.
(18) (a) "Project improvements" means site improvements and facilities that are: (i) planned and designed to provide service for development resulting from a development activity;
(ii) necessary for the use and convenience of the occupants or users of development resulting from a development activity; and
(iii) not identified or reimbursed as a system improvement.

(b) "Project improvements" does not mean system improvements.

(19) "State Tax Commission" means the State Tax Commission created in Section 59-1-201.
(20) (a) "System improvements" means existing and future public facilities that are designed to provide services to service areas within the community at large.
(b) "System improvements" does not mean project improvements.

(21) (a) "Tax increment" means the difference between: (i) the amount of property tax revenue generated each tax year by a taxing entity from the area within a first home investment zone designated in the first home investment zone proposal as the area from which tax increment is to be collected, using the current assessed value and each taxing entity's current certified tax rate as defined in Section 59-2-924; and
(ii) the amount of property tax revenue that would be generated from that same area using the base taxable value and each taxing entity's current certified tax rate as defined in Section 59-2-924.

(b) "Tax increment" does not include property tax revenue from: (i) a multicounty assessing and collecting levy described in Subsection 59-2-1602(2); or
(ii) a county additional property tax described in Subsection 59-2-1602(4).

(22) "Taxing entity" means the same as that term is defined in Section 17C-1-102.
(23) "Unencumbered annual community reinvestment agency revenue" means tax increment revenue received by the agency for purposes identified in Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act, that: (a) have not been designated or restricted for future qualified uses as approved by the agency board related to a specific project area; and
(b) do not have a date certain by which the tax increment revenues will be used.

Section 64. Section 64-13-10.6 is amended to read:
64-13-10.6 Effective 05/06/26. Transition and reentry of an inmate at termination of incarceration.
(1) The department shall evaluate the case action plan and update the case action plan as necessary to prepare for the offender's transition from incarceration to release, including: (a) establishing the supervision level and program needs, based on the offender's criminal risk factors;
(b) identifying barriers to the offender's ability to obtain housing, food, clothing, and transportation;
(c) identifying community-based treatment resources that are reasonably accessible to the offender;
(d) establishing the initial supervision procedures and strategy for the offender's parole officer; and
(e) ensuring that the offender has access to the web portal described in Section 35A-2-204 a minimum of 30 days before the offender's anticipated release date.

(2) The department shall notify the Board of Pardons and Parole not fewer than 30 days prior to an offender's release of: (a) the offender's case action plan; and
(b) any specific conditions of parole necessary to better facilitate transition to the community.

(3) (a) At least six months before the projected date of an inmate's release from incarceration, if practicable, the department shall follow the procedures described in Section 64-13-10.4.
(b) If the department is notified of the inmate's release and the remaining term of incarceration is for less than six months, the department shall follow the procedures described in Section 64-13-10.4 as soon as practicable after the department receives notification of the inmate's release date.

(4) If the inmate's term of incarceration is for longer than six months, the department shall follow procedures described in Section 64-13-10.4: (a) approximately six months before the date of the inmate's anticipated release, if the inmate's term of incarceration is for longer than six months; or
(b) as soon as possible, upon notification of the inmate's release, if the release is in shorter than six months.

(5) (a) If an inmate accepts assistance in obtaining a current state-issued identification card or driver license, as described in Subsection 64-13-10.4(4), the department shall coordinate with the Driver License Division to: (i) (A) obtain a duplicate of the inmate's state-issued driver license, as described in Section 53-3-215; or
(B) renew the inmate's state-issued driver license, if the inmate meets the criteria listed in Section 53-3-214; or

(ii) (A) extend the inmate's state-issued regular identification card, as described in Section 53-3-807; or
(B) issue the inmate a temporary regular identification card as described in Subsection [53-3-805(10)] 53-3-805(11), unless the inmate will live outside this state immediately upon release.

(b) (i) Subject to Subsection (5)(b)(ii), the department shall ensure that within the last seven days of the inmate's incarceration, the inmate meets with the Driver License Division to be issued a duplicate driver license, a renewed driver license, an extended regular identification card, or a temporary regular identification card, as described in Subsection (5)(a).
(ii) If an inmate is released from a facility other than a state correctional facility, the department shall coordinate with that correctional facility and the Driver License Division in assisting the inmate in meeting with the Driver License Division.

(c) Before the inmate meets with the Driver License Division, as described in Subsection (5)(b)(i), the department shall ensure that the inmate is provided all required documentation and information the department possesses for the inmate to obtain a document listed in Subsection (5)(a), including: (i) all personal identification documentation; and
(ii) a voucher for payment toward any one of the documents listed in Subsection (5)(a), up to the cost of a temporary regular identification card described in Subsection [53-3-805(10)] 53-3-805(11).

(6) (a) Subsections (4) and (5) do not apply to an inmate that is not: (i) a citizen of the United States; or
(ii) a lawful resident of the United States and has legal authorization to work in the United States.

(b) An inmate described in Subsection (6)(a) may be subject to the department's notification requirements under Section 64-13-10.7.

Section 65. Section 64-13-14.5 is amended to read:
64-13-14.5 Effective 05/06/26. Limits of confinement place -- Release status -- Work release.
(1) The department may extend the limits of the place of confinement of an inmate when, as established by department policies and procedures, there is cause to believe the inmate will honor the trust, by authorizing the inmate under prescribed conditions: (a) to leave temporarily for purposes specified by department policies and procedures to visit specifically designated places for a period not to exceed 30 days;
(b) to participate in a voluntary training program in the community while housed at a correctional facility or to work at paid employment;
(c) to be housed in a nonsecure community correctional center operated by the department; or
(d) to be housed in any other facility under contract with the department.

(2) (a) The department shall establish rules governing offenders on release status.
(b) A copy of the rules established under Subsection (2)(a) shall be furnished to the offender and to any employer or other person participating in the offender's release program.
(c) Any employer or other participating person shall agree in writing to abide by the rules established under Subsection (2)(a) and to notify the department of the offender's discharge or other release from a release program activity, or of any violation of the rules governing release status.

(3) The willful failure of an inmate to remain within the extended limits of his confinement or to return within the time prescribed to an institution or facility designated by the department is an escape from custody.
(4) If an offender is arrested for the commission of a crime, the arresting authority shall immediately notify the department of the arrest.
(5) The department may impose appropriate sanctions pursuant to Section 64-14-204 upon offenders who violate the adult sentencing and supervision length guidelines, as defined in Section 63M-7-401.1, including prosecution for escape under Section 76-8-309 or [76-8-309.3] 76-8-309.1 and for absconding from supervision.
(6) An inmate who is housed at a nonsecure correctional facility and on work release may not be required to work for less than the current federally established minimum wage, or under substandard working conditions.

Section 66. Section 64-13e-102 is amended to read:
64-13e-102 Effective 05/06/26. Definitions.
As used in this chapter: (1) "Alternative treatment program" means: (a) an evidence-based cognitive behavioral therapy program; or
(b) a certificate-based program provided by: (i) an institution of higher education described in Subsection 53H-1-102(1)(b); or
(ii) a degree-granting institution acting in the degree-granting institution's technical education role described in Section 53H-3-608.

(2) "Average state daily incarceration cost" means the average cost incurred by the department per bed day over the previous three fiscal years, that reflects the following expenses incurred by the department for housing an inmate: (a) executive overhead;
(b) administrative overhead;
(c) transportation overhead;
(d) division overhead; and
(e) motor pool expenses.

(3) "Board" means the Board of Pardons and Parole.
(4) "Commission" means the State Commission on Criminal and Juvenile Justice, created in Section 63M-7-201.
(5) (a) "Condition of probation day" means a day spent by a state probationary inmate in a county correctional facility as a condition of probation.
(b) "Condition of probation day" includes a day spent by a state probationary inmate in a county correctional facility: (i) after the date of sentencing;
(ii) before the date of sentencing, if a court orders that the state probationary inmate shall receive credit for time served in a county correctional facility before the date of sentencing;
(iii) as a condition of an original order of probation; and
(iv) as a condition of a new order of probation after a prior revocation of probation.

(c) "Condition of probation day" does not include a day spent by a state probationary inmate in a county correctional facility: (i) as a probation sanction day;
(ii) after the state probationary inmate has spent 365 consecutive days in a county correctional facility for a single order of probation;
(iii) as a condition of a plea in abeyance agreement if a conviction has not been entered;
(iv) on a hold instituted by the federal Immigration and Customs Enforcement Agency of the United States Department of Homeland Security; or
(v) after the termination of probation if the state probationary inmate is: (A) sentenced to prison; or
(B) eligible for release.

(6) "Department" means the Department of Corrections, created in Section 64-13-2.
(7) "Division" means the Division of Finance, created in Section 63A-3-101.
(8) (a) "Eligible bed day" means a day spent by a state probationary inmate or a state parole inmate in a county correctional facility that is eligible for reimbursement under Section 64-13e-104.
(b) "Eligible bed day" includes: (i) a condition of probation day;
(ii) a parole hold day;
(iii) a parole sanction day; and
(iv) a probation sanction day.

(9) (a) "Parole hold day" means a day spent in a county correctional facility by a state parole inmate under Subsection [64-13-29(3)] 64-14-205(3) based on a suspected violation of the state parole inmate's terms of parole.
(b) "Parole hold day" does not include a day spent in a county correctional facility by a state parole inmate: (i) after the state parole inmate has spent 72 hours, excluding weekends and holidays, for a single suspected violation of the state parole inmate's terms of parole; or
(ii) as a parole sanction day.

(10) (a) "Parole sanction day" means a day spent in a county correctional facility by a state parole inmate as a sanction under Subsection 64-13-6(2) for a violation of the state parole inmate's terms of parole.
(b) "Parole sanction day" includes not more than three consecutive days and not more than a total of six days within a period of 30 days for each sanction.
(c) "Parole sanction day" does not include a parole hold day.

(11) (a) "Probation sanction day" means a day spent in a county correctional facility by a state probationary inmate as a sanction under Subsection 64-13-6(2) based on a violation of the state probationary inmate's terms of probation.
(b) "Probation sanction day" includes not more than three consecutive days and not more than a total of six days within a period of 30 days for each sanction.
(c) "Probation sanction day" does not include: (i) a condition of probation day; or
(ii) a day spent in a county correctional facility by a state probationary inmate under Subsection 64-14-205(3) based on a suspected violation of the state probationary inmate's terms of probation.

(12) "Rate surplus" means the dollar amount by which the average state daily incarceration cost for a given year exceeds 105% of the prior year's state daily incarceration rate.
(13) "State daily incarceration rate" means the daily per bed dollar basis upon which the department will calculate payments to other parties for housing state inmates and state probationary inmates.
(14) "State inmate" means an individual, other than a state probationary inmate or state parole inmate, who is committed to the custody of the department.
(15) "State parole inmate" means an individual who is: (a) on parole, as defined in Section 77-27-1; and
(b) housed in a county correctional facility for a reason related to the individual's parole.

(16) "State probationary inmate" means a felony probationer sentenced to time in a county correctional facility under Subsection 77-18-105(6).
(17) "Treatment program" means: (a) an alcohol treatment program;
(b) a substance abuse treatment program;
(c) a sex offender treatment program; or
(d) an alternative treatment program.

Section 67. Section 65A-8-401 is amended to read:
65A-8-401 Effective 05/06/26. Definitions.
As used in this section: (1) "High risk wildland urban interface property" means property located within the boundary of high risk wildland urban interface as designated by the wildfire risk assessment tool in Subsection 65A-8-203(8)(a) and defined by rule made in accordance with Subsection 65A-8-402(5)(a).
(2) "Triage scale" means a scale with three classifications adopted by the division to evaluate and classify property located within the wildland urban interface as to what actions are needed to prepare the property for fire.
(3) "Wildland urban interface" means the same as that term is defined in Section [65A-8a-102] 65A-1-1.
(4) "Wildland urban interface building standards" means the edition of the Utah Wildland Urban Interface Code adopted under Section 15A-2-103.
(5) "Wildland urban interface coordinator" means a representative of the division or a county who evaluates and classifies wildland urban interface property in accordance with Section 65A-8-402.
(6) "Wildland urban interface property and casualty insurer" means the same as that term is defined in Section 31A-22-1310.

Section 68. Section 73-10-4 is amended to read:
73-10-4 Effective 05/06/26 Partially Repealed 12/31/30. Powers and duties of board.
(1) The board shall have the following powers and duties to: (a) authorize studies, investigations, and plans for the full development, use, and promotion of the water and power resources of the state, including preliminary surveys, stream gauging, examinations, tests, and other estimates either separately or in consultation with federal, state and other agencies;
(b) enter into contracts subject to the provisions of this chapter for the construction or purchase of a project that in the opinion of the board will conserve and use for the best advantage of the people of this state the water and power resources of the state, including projects beyond the boundaries of the state of Utah located on interstate waters when the benefit of such projects accrues to the citizens of the state;
(c) sue and be sued in accordance with applicable law;
(d) enter into a contract that the Utah water agent, appointed under Section 73-10g-702, recommends for a water augmentation project under Section 73-10g-703;
(e) cooperate with the Utah water agent, appointed under Section 73-10g-702, in matters affecting interstate compact negotiations and the administration of the compacts affecting the waters of interstate rivers, lakes and other sources of supply, with the exception of: (i) the waters of the Colorado River system that are governed by Title 63M, Chapter 14, Colorado River Authority of Utah Act; or
(ii) state representation under [:] [(A)] the Bear River Compact as provided in Section 73-16-4;[or]
[(B) the Columbia Interstate Compact as provided in Section 73-19-9;]

(f) contract with federal and other agencies and with the National Water Resources Association and to make studies, investigations and recommendations and do all other things on behalf of the state for any purpose that relates to the development, conservation, protection and control of the water and power resources of the state;
(g) consult and advise with the Utah Water Users' Association and other organized water users' associations in the state;
(h) consider and make recommendations on behalf of the state of reclamation projects or other water development projects for construction by any agency of the state or United States and in so doing recommend the order in which projects shall be undertaken; or
(i) review, approve, and revoke an application to create a water bank under Chapter 31, Water Banking Act, collect an annual report, maintain the water banking website, and conduct any other function related to a water bank as described in Chapter 31, Water Banking Act.

(2) Nothing contained in this section shall be construed to impair or otherwise interfere with the authority of the state engineer granted by this title, except as specifically otherwise provided in this section.

Section 69. Section 76-5-203 is amended to read:
76-5-203 Effective 05/06/26. Murder -- Penalties -- Affirmative defense and special mitigation -- Separate offenses.
(1) (a) As used in this section, "predicate offense" means: (i) a clandestine drug lab violation under Section 58-37d-4 or 58-37d-5;
(ii) aggravated child abuse, under Subsection 76-5-109.2(3)(a), when the abused individual is younger than 18 years old;
(iii) child torture under Section 76-5-109.4;
(iv) kidnapping under Section 76-5-301;
(v) child kidnapping under Section 76-5-301.1;
(vi) aggravated kidnapping under Section 76-5-302;
(vii) rape under Section 76-5-402;
(viii) rape of a child under Section 76-5-402.1;
(ix) object rape under Section 76-5-402.2;
(x) object rape of a child under Section 76-5-402.3;
(xi) forcible sodomy under Section 76-5-403;
(xii) sodomy upon a child under Section 76-5-403.1;
(xiii) forcible sexual abuse under Section 76-5-404;
(xiv) sexual abuse of a child under Section 76-5-404.1;
(xv) aggravated sexual abuse of a child under Section 76-5-404.3;
(xvi) aggravated sexual assault under Section 76-5-405;
(xvii) arson under Section 76-6-102;
(xviii) aggravated arson under Section 76-6-103;
(xix) burglary under Section 76-6-202;
(xx) aggravated burglary under Section 76-6-203;
(xxi) robbery under Section 76-6-301;
(xxii) aggravated robbery under Section 76-6-302;
(xxiii) escape under Section 76-8-309;
(xxiv) aggravated escape under Section [76-8-309.3] 76-8-309.1; or
(xxv) a violation of Section 76-11-209 or 76-11-210 regarding discharge of a firearm or dangerous weapon.

(b) Terms defined in Section 76-1-101.5 apply to this section.

(2) An actor commits murder if: (a) the actor intentionally or knowingly causes the death of another individual;
(b) intending to cause serious bodily injury to another individual, the actor commits an act clearly dangerous to human life that causes the death of the other individual;
(c) acting under circumstances evidencing a depraved indifference to human life, the actor knowingly engages in conduct that creates a grave risk of death to another individual and thereby causes the death of the other individual;
(d) (i) the actor is engaged in the commission, attempted commission, or immediate flight from the commission or attempted commission of any predicate offense, or is a party to the predicate offense;
(ii) an individual other than a party described in Section 76-2-202 is killed in the course of the commission, attempted commission, or immediate flight from the commission or attempted commission of any predicate offense; and
(iii) the actor acted with the intent required as an element of the predicate offense;

(e) the actor recklessly causes the death of a peace officer or military service member in uniform while in the commission or attempted commission of: (i) an assault against a peace officer under Section 76-5-102.4;
(ii) interference with a peace officer while making a lawful arrest under Section 76-8-305 if the actor uses force against the peace officer; or
(iii) an assault against a military service member in uniform under Section 76-5-102.4; or

(f) the actor commits a homicide that would be aggravated murder, but the offense is reduced in accordance with Subsection 76-5-202(4).

(3) (a) (i) A violation of Subsection (2) is a first degree felony.
(ii) A defendant who is convicted of murder shall be sentenced to imprisonment for an indeterminate term of not less than 15 years and which may be for life.

(b) Notwithstanding Subsection (3)(a), if the trier of fact finds the elements of murder, or alternatively, attempted murder, as described in this section are proved beyond a reasonable doubt, and also finds that the existence of special mitigation is established by a preponderance of the evidence and in accordance with Section 76-5-205.5, the court shall enter a judgment of conviction as follows: (i) if the trier of fact finds the defendant guilty of murder, the court shall enter a judgment of conviction for manslaughter; or
(ii) if the trier of fact finds the defendant guilty of attempted murder, the court shall, notwithstanding Subsection 76-4-102(1)(b) or 76-4-102(1)(c), enter a judgment of conviction for attempted manslaughter.

(4) (a) It is an affirmative defense to a charge of murder or attempted murder that the defendant caused the death of another individual or attempted to cause the death of another individual under a reasonable belief that the circumstances provided a legal justification or excuse for the conduct although the conduct was not legally justifiable or excusable under the existing circumstances.
(b) The reasonable belief of the actor under Subsection (4)(a) shall be determined from the viewpoint of a reasonable person under the then existing circumstances.
(c) Notwithstanding Subsection (3)(a), if the trier of fact finds the elements of murder, or alternatively, attempted murder, as described in this section are proved beyond a reasonable doubt, and also finds the affirmative defense described in this Subsection (4) is not disproven beyond a reasonable doubt, the court shall enter a judgment of conviction as follows: (i) if the trier of fact finds the defendant guilty of murder, the court shall enter a judgment of conviction for manslaughter; or
(ii) if the trier of fact finds the defendant guilty of attempted murder, the court shall enter a judgment of conviction for attempted manslaughter.

(5) (a) Any predicate offense that constitutes a separate offense does not merge with the crime of murder.
(b) An actor who is convicted of murder, based on a predicate offense that constitutes a separate offense, may also be convicted of, and punished for, the separate offense.

Section 70. Section 76-5c-101 is amended to read:
76-5c-101 Effective 05/06/26. Definitions.
As used in this chapter: (1) "Blinder rack" means an opaque cover that covers the lower 2/3 of a material so that the lower 2/3 of the material is concealed from view.
(2) "Constructive awareness" means that: (a) a reasonable inspection or observation by an individual under the circumstances would have disclosed the nature of the subject matter; and
(b) a failure to inspect or observe by the individual is either for the purpose of avoiding the disclosure or the individual is criminally negligent.

(3) "Contemporary community standards" means those current standards in the vicinage where an offense alleged under this part has occurred, is occurring, or will occur.
(4) "Criminally negligent" means the same as that term is defined in Section 76-2-103.
(5) "Distribute" means to transfer possession of a material with or without consideration.
(6) "Exhibit" means to show.
(7) (a) "Harmful to minors" means that quality of any description or representation, in whatsoever form, of nudity, sexual conduct, sexual excitement, or sadomasochistic abuse when it: (i) taken as a whole, appeals to the prurient interest in sex of minors;
(ii) is patently offensive to prevailing standards in the adult community as a whole with respect to what is suitable material for minors; and
(iii) taken as a whole, does not have serious value for minors.

(b) Serious value includes only serious literary, artistic, political, or scientific value for minors.

(8) "Knowingly," regarding material or a performance, means an awareness, whether actual awareness or constructive awareness, of the character of the material or performance.
(9) (a) "Material" means anything printed or written or any picture, drawing, photograph, motion picture, or pictorial representation, or any statue or other figure, or any recording or transcription, or any mechanical, chemical, or electrical reproduction, or anything which is or may be used as a means of communication.
(b) "Material" includes undeveloped photographs, molds, printing plates, and other latent representational objects.

(10) "Minor" means an individual younger than 18 years old.
(11) "Negligently" means simple negligence, the failure to exercise that degree of care that a reasonable and prudent person would exercise under like or similar circumstances.
(12) "Nudity" means: (a) the showing of the human male or female genitals, pubic area, or buttocks, with less than an opaque covering;
(b) the showing of a female breast with less than an opaque covering, or any portion of the female breast below the top of the areola; or
(c) the depiction of covered male genitals in a discernibly turgid state.

(13) "Performance" means any physical human bodily activity, whether engaged in alone or with other individuals, including singing, speaking, dancing, acting, simulating, or pantomiming.
(14) "Pornographic" means: (a) the average individual, applying contemporary community standards, finds that, taken as a whole, the material or performance appeals to prurient interest in sex;
(b) the material or performance is patently offensive in the description or depiction of nudity, sexual conduct, sexual excitement, sadomasochistic abuse, or excretion; and
(c) taken as a whole the material or performance does not have serious literary, artistic, political, or scientific value.

(15) "Public place" includes a place to which admission is gained by payment of a membership or admission fee, however designated, notwithstanding its being designated a private club or by words of like import.
(16) "Sadomasochistic abuse" means: (a) flagellation or torture by or upon a person who is nude or clad in undergarments, a mask, or in a revealing or bizarre costume; or
(b) the condition of being fettered, bound, or otherwise physically restrained on the part of an individual clothed as described in Subsection [(14)(a)] (16)(a).

(17) "Sexual conduct" means acts of masturbation, sexual intercourse, or any touching of an individual's clothed or unclothed genitals, pubic area, buttocks, or, if the individual is a female, breast, whether alone or between members of the same or opposite sex or between humans and animals in an act of apparent or actual sexual stimulation or gratification.
(18) "Sexual excitement" means a condition of human male or female genitals when in a state of sexual stimulation or arousal, or the sensual experiences of humans engaging in or witnessing sexual conduct or nudity.

Section 71. Section 76-6-202 is amended to read:
76-6-202 Effective 05/06/26. Burglary.
(1) Terms defined in Sections 76-1-101.5 and [76-6-101] 76-6-201 apply to this section.
(2) An actor commits burglary if the actor enters or remains unlawfully in a building or any portion of a building with intent to commit: (a) a felony;
(b) theft;
(c) an assault on any person;
(d) lewdness, in violation of Section 76-5-419;
(e) sexual battery, in violation of Section 76-5-418;
(f) lewdness involving a child, in violation of Section 76-5-420;
(g) voyeurism, in violation of Section 76-12-306;
(h) recorded or photographed voyeurism, in violation of Section 76-12-307; or
(i) distribution of images obtained through voyeurism, in violation of Section 76-12-308.

(3) (a) Except as provided in Subsection (3)(b), a violation of Subsection (2) is a third degree felony.
(b) A violation of Subsection (2) is a second degree felony if the violation is committed in a dwelling.

(4) A violation of this section is a separate offense from any of the offenses listed in Subsections (2)(a) through (i), and which may be committed by the actor while in the building.

Section 72. Section 77-20-205 is amended to read:
77-20-205 Effective 05/06/26. Pretrial release by a magistrate or judge.
(1) (a) At the time that a magistrate issues a warrant of arrest, or finds there is probable cause to support the individual's arrest under Rule 9 of the Utah Rules of Criminal Procedure, the magistrate shall issue a temporary pretrial status order that: (i) releases the individual on the individual's own recognizance during the time the individual awaits trial or other resolution of criminal charges;
(ii) designates a condition, or a combination of conditions, to be imposed upon the individual's release during the time the individual awaits trial or other resolution of criminal charges; or
(iii) orders the individual be detained during the time the individual awaits trial or other resolution of criminal charges, subject to the requirements of Subsection (1)(c).

(b) At the time that a magistrate issues a summons, the magistrate may issue a temporary pretrial status order that: (i) releases the individual on the individual's own recognizance during the time the individual awaits trial or other resolution of criminal charges; or
(ii) designates a condition, or a combination of conditions, to be imposed upon the individual's release during the time the individual awaits trial or other resolution of criminal charges, subject to the requirements of Subsection (1)(c).

(c) [(i)] Notwithstanding Subsection (1)(a) or (b), a magistrate shall issue a temporary pretrial status order of detention under Subsection (1)(a)(iii) if the individual is arrested for a felony offense and the magistrate finds: [(A)] (i) there is substantial evidence to support the individual's arrest for the felony offense;
[(B)] (ii) the individual committed the felony offense while: [(I)] (A) the individual was on parole or probation for a conviction of a felony offense; or
[(II)] (B) the individual was released and awaiting trial on a previous charge for a felony offense; and

[(C)] (iii) based on information reasonably available to the magistrate, the individual: [(I)] (A) is a habitual offender as defined in Section 77-18-102; or
[(II)] (B) will be a habitual offender as defined in Section 77-18-102 if the individual is convicted of the felony offense.

[(ii)] (d) [This]Subsection (1)(c) does not limit or prohibit a magistrate's authority to detain an individual who does not meet the requirements described in [this] Subsection (1)(c).

(2) (a) Except as provided in Subsection (2)(b), the magistrate or judge shall issue a pretrial status order at an individual's first appearance before the court.
(b) The magistrate or judge may delay the issuance of a pretrial status order at an individual's first appearance before the court: (i) until a pretrial detention hearing is held if a prosecuting attorney makes a motion for pretrial detention as described in Section 77-20-206;
(ii) if a party requests a delay; or
(iii) if there is good cause to delay the issuance.

(c) If a magistrate or judge delays the issuance of a pretrial status order under Subsection (2)(b), the magistrate or judge shall extend the temporary pretrial status order until the issuance of a pretrial status order.
(d) A request for a pretrial release that has not been fully presented to and ruled upon by the magistrate or judge at an initial appearance does not constitute a pretrial detention hearing under Section 77-20-206.

(3) (a) When a magistrate or judge issues a pretrial status order, the pretrial status order shall: (i) release the individual on the individual's own recognizance during the time the individual awaits trial or other resolution of criminal charges;
(ii) designate a condition, or a combination of conditions, to be imposed upon the individual's release during the time the individual awaits trial or other resolution of criminal charges; or
(iii) subject to the requirements of Subsection (10), order the individual to be detained during the time that individual awaits trial or other resolution of criminal charges.

(b) In making a determination about pretrial release in a pretrial status order, the magistrate or judge may not give any deference to a magistrate's decision in a temporary pretrial status order.

(4) In making a determination about pretrial release, a magistrate or judge shall impose: (a) only conditions of release that are reasonably available; and
(b) conditions of release that reasonably ensure: (i) the individual's appearance in court when required;
(ii) the safety of any witnesses or victims of the offense allegedly committed by the individual;
(iii) the safety and welfare of the public; and
(iv) that the individual will not obstruct, or attempt to obstruct, the criminal justice process.

(5) Except as provided in Subsection (1)(c) or (6), a magistrate or judge may impose a condition, or combination of conditions, for pretrial release that requires an individual to: (a) not commit a federal, state, or local offense during the period of pretrial release;
(b) avoid contact with a victim of the alleged offense;
(c) avoid contact with a witness who: (i) may testify concerning the alleged offense; and
(ii) is named in the pretrial status order;

(d) not consume alcohol or any narcotic drug or other controlled substance unless prescribed by a licensed medical practitioner;
(e) submit to drug or alcohol testing;
(f) complete a substance abuse evaluation and comply with any recommended treatment or release program;
(g) submit to electronic monitoring or location device tracking;
(h) participate in inpatient or outpatient medical, behavioral, psychological, or psychiatric treatment;
(i) maintain employment or actively seek employment if unemployed;
(j) maintain or commence an education program;
(k) comply with limitations on where the individual is allowed to be located or the times that the individual shall be, or may not be, at a specified location;
(l) comply with specified restrictions on personal associations, place of residence, or travel;
(m) report to a law enforcement agency, pretrial services program, or other designated agency at a specified frequency or on specified dates;
(n) comply with a specified curfew;
(o) forfeit or refrain from possession of a firearm or other dangerous weapon;
(p) if the individual is charged with an offense against a child, limit or prohibit access to any location or occupation where children are located, including any residence where children are on the premises, activities where children are involved, locations where children congregate, or where a reasonable person would know that children congregate;
(q) comply with requirements for house arrest;
(r) return to custody for a specified period of time following release for employment, schooling, or other limited purposes;
(s) remain in custody of one or more designated individuals who agree to: (i) supervise and report on the behavior and activities of the individual; and
(ii) encourage compliance with all court orders and attendance at all required court proceedings;

(t) comply with a financial condition; or
(u) comply with any other condition that is reasonably available and necessary to ensure compliance with Subsection (4).

(6) (a) If a county or municipality has established a pretrial services program, the magistrate or judge shall consider the services that the county or municipality has identified as available in determining what conditions of release to impose.
(b) The magistrate or judge may not order conditions of release that would require the county or municipality to provide services that are not currently available from the county or municipality.
(c) Notwithstanding Subsection (6)(a), the magistrate or judge may impose conditions of release not identified by the county or municipality so long as the condition does not require assistance or resources from the county or municipality.

(7) (a) If the magistrate or judge determines that a financial condition, other than an unsecured bond, is necessary to impose as a condition of release, the magistrate or judge shall, when determining the amount of the financial condition, refer to the financial condition schedule in Section 77-20-205.5 and consider the individual's risk of failing to appear and ability to pay.
(b) If the magistrate or judge determines that a financial condition is necessary to impose as a condition of release, and a county jail official fixed a financial condition for the individual under Section 77-20-204, the magistrate or judge may not give any deference to: (i) the county jail official's action to fix a financial condition; or
(ii) the amount of the financial condition that the individual was required to pay for pretrial release.

(c) If a magistrate or judge orders a financial condition as a condition of release, the judge or magistrate shall set the financial condition at a single amount per case.

(8) In making a determination about pretrial release, the magistrate or judge may: (a) rely upon information contained in: (i) the indictment or information;
(ii) any sworn or probable cause statement or other information provided by law enforcement;
(iii) a pretrial risk assessment;
(iv) an affidavit of indigency described in Section 78B-22-201.5;
(v) witness statements or testimony;
(vi) the results of a lethality assessment completed in accordance with Section 77-36-2.1; or
(vii) any other reliable record or source, including proffered evidence; and

(b) consider: (i) the nature and circumstances of the offense, or offenses, that the individual was arrested for, or charged with, including: (A) whether the offense is a violent offense; and
(B) the vulnerability of a witness or alleged victim;

(ii) the nature and circumstances of the individual, including the individual's: (A) character;
(B) physical and mental health;
(C) family and community ties;
(D) employment status or history;
(E) financial resources;
(F) past criminal conduct;
(G) history of drug or alcohol abuse; and
(H) history of timely appearances at required court proceedings;

(iii) the potential danger to another individual, or individuals, posed by the release of the individual;
(iv) whether the individual was on probation, parole, or release pending an upcoming court proceeding at the time the individual allegedly committed the offense or offenses;
(v) the availability of: (A) other individuals who agree to assist the individual in attending court when required; or
(B) supervision of the individual in the individual's community;

(vi) the eligibility and willingness of the individual to participate in various treatment programs, including drug treatment; or
(vii) other evidence relevant to the individual's likelihood of fleeing or violating the law if released.

(9) The magistrate or judge may not base a determination about pretrial release solely: (a) on the seriousness or type of offense that the individual is arrested for or charged with, unless the individual is arrested for or charged with a capital felony; or
(b) on an algorithm or a risk assessment tool score.

(10) If the magistrate or judge issues an order pursuant to Subsection 77-20-205(3)(a)(iii), the magistrate or judge shall make sufficiently detailed findings of fact on the risk of substantial danger or flight from the court's jurisdiction to enable a reviewing court to ensure that the magistrate's or judge's determination reasonably considered all of the evidence presented to the court.
(11) An individual arrested for violation of a jail release agreement, or a jail release court order, issued in accordance with Section 78B-7-802: (a) may not be released before the individual's first appearance before a magistrate or judge; and
(b) may be denied pretrial release by the magistrate or judge.

Section 73. Section 77-20-206 is amended to read:
77-20-206 Effective 05/06/26. Motion for pretrial detention -- Pretrial detention hearing -- Requirements for no bail holds.
(1) (a) If the criminal charges filed against an individual include one or more offenses eligible for detention under Subsection 77-20-201(1) or Utah Constitution, Article I, Section 8, the prosecuting attorney may make a motion for pretrial detention.
(b) A prosecuting attorney [shall not] may not omit from the prosecuting attorney's motion for pretrial detention any material information that is known to the prosecuting attorney to be favorable to the individual.
(c) The motion for pretrial detention may include proposed factual findings for the court to adopt.
(d) Upon receiving a motion for pretrial detention under Subsection (1)(a), the judge shall set a pretrial detention hearing in accordance with Subsection (2).

(2) (a) If a pretrial status order is not issued at an individual's first appearance and the individual remains detained, a pretrial detention hearing shall be held at the next available court hearing that is: (i) no sooner than seven days from the day on which the defendant was arrested; and
(ii) no later than [fourteen] 14 days from the day on which the defendant was arrested.

(b) A judge who is unable to hold a detention hearing within 14 days of the date of an individual's first appearance shall make a good faith effort to identify another judge who has the ability to conduct the detention hearing within 14 days of the date of the individual's first appearance.

(3) (a) An individual, who is the subject of a pretrial detention hearing, has the right to be represented by counsel at the pretrial detention hearing.
(b) If a judge finds the individual is indigent under Section 78B-22-202, the judge shall appoint counsel to represent the individual in accordance with Section 78B-22-203.

(4) At the pretrial detention hearing: (a) the judge shall give both parties the opportunity to make arguments and to present relevant evidence or information;
(b) the prosecuting attorney and the defendant have a right to subpoena witnesses to testify; and
(c) the judge shall issue a pretrial status order in accordance with Subsection (5) and Section 77-20-205.

(5) After hearing evidence on a motion for pretrial detention, and based on the totality of the circumstances, a judge may order detention if: (a) the individual is accused of committing an offense that qualifies for detention of the individual under Subsection 77-20-201(1) or Utah Constitution, Article I, Section 8; and
(b) the prosecuting attorney demonstrates substantial evidence to support the charge, and meets all additional evidentiary burdens required under Subsection 77-20-201(1) or Utah Constitution, Article I, Section 8.

(6) An alleged victim has the right to be heard at a pretrial detention hearing on a motion for pretrial detention.
(7) If a defendant seeks to subpoena an alleged victim who did not willingly testify at the pretrial detention hearing, a defendant may issue a subpoena, at the conclusion of the pretrial detention hearing, compelling the alleged victim to testify at a subsequent hearing only if the judge finds that the testimony sought by the subpoena: (a) is material to the substantial evidence or clear and convincing evidence determinations described in Section 77-20-201 in light of all information presented to the court; and
(b) would not unnecessarily intrude on the rights of the victim or place an undue burden on the victim.

Section 74. Section 78A-5a-101 is amended to read:
78A-5a-101 Effective 05/06/26. Definitions for chapter.
As used in this chapter: (1) "Action" means a lawsuit or case commenced in a court.
(2) (a) "Asset" means property of all kinds, real or personal and tangible or intangible.
(b) "Asset" includes: (i) cash, except for any reasonable compensation or salary for services rendered;
(ii) stock or other investments;
(iii) goodwill;
(iv) an ownership interest;
(v) a license;
(vi) a cause of action; and
(vii) any similar property.

(3) "Beneficial shareholder" means the same as that term is defined in Section 16-10a-1301.
(4) "Blockchain" means the same as that term is defined in Section 63A-16-108.
(5) "Blockchain technology" means computer software or hardware or collections of computer software or hardware, or both, that utilize or enable a blockchain.
(6) "Board" means the board of directors or trustees of a corporation.
(7) "Business" means any enterprise carried on for the purpose of gain or economic profit.
(8) (a) "Business organization" means an organization in any form that is primarily engaged in business.
(b) "Business organization" includes: (i) an association;
(ii) a corporation;
(iii) a joint stock company;
(iv) a joint venture;
(v) a limited liability company;
(vi) a mutual fund trust;
(vii) a partnership; or
(viii) any other similar form of an organization described in Subsections (8)(b)(i) through (vii).

(c) "Business organization" does not include a governmental entity as defined in Section 63G-7-102.

(9) "Claim" means a written demand or assertion in an action.
(10) "Commercial tenant" means the same as that term is defined in Section 78B-6-801.
(11) "Consumer contract" means a contract entered into by a consumer for the purchase of goods or services for personal, family, or household purposes.
(12) "Court" means the Business and Chancery Court established in Section 78A-5a-102.
(13) "Decentralized autonomous organization" means the same as that term is defined in Section 48-5-101.
(14) "Franchisee" means the same as that term is defined in 16 C.F.R. Sec. 436.1.
(15) "Franchisor" means the same as that term is defined in 16 C.F.R. Sec. 436.1.
(16) "Governmental entity" means the same as that term is defined in Section 63G-7-102.
(17) "Health care" means the same as that term is defined in Section 78B-3-403.
(18) "Health care provider" means the same as that term is defined in Section 78B-3-403.
(19) "Monetary damages" does not include: (a) punitive or exemplary damages;
(b) prejudgment or postjudgment interest; or
(c) attorney fees or costs.

(20) "Officer" means an individual designated by a board, or other governing body of a business organization, to act on behalf of the business organization.
(21) "Owner" means a person who, directly or indirectly, owns or controls an ownership interest in a business organization regardless of whether the person owns or controls the ownership interest through another person, a power of attorney, or another business organization.
(22) "Ownership interest" means an interest owned in a business organization, including any shares, membership interest, partnership interest, or governance or transferable interest.
(23) "Personal injury" means a physical or mental injury, including wrongful death.
(24) "Professional" means an individual whose profession requires a license, registration, or certification on the basis of experience, education, testing, or training.
(25) (a) "Provisional remedy" means a temporary order by a court while an action is pending.
(b) "Provisional remedy" includes a preliminary injunction, a temporary restraining order, a prejudgment writ, or an appointment of a receiver.

(26) "Security" means the same as that term is defined in Section 61-1-13.
(27) "Shareholder" means the record shareholder or the beneficial shareholder.
(28) "Record shareholder" means the same as that term is defined in Section 16-10a-1301.
(29) "Trustee" means a person that holds or administers an ownership interest on behalf of a third party.

Section 75. Section 78B-6-502 is amended to read:
78B-6-502 Effective 05/06/26. Estates and rights that may be taken.
Except as provided in Subsection 78B-6-501(3), (4), or (5), the following estates and rights in lands are subject to being taken for public use: (1) a fee simple, when taken for: (a) public buildings or grounds;
(b) permanent buildings;
(c) reservoirs and dams, and permanent flooding occasioned by them;
(d) any permanent flood control structure affixed to the land;
(e) an outlet for a flow, a place for the deposit of debris or tailings of a mine, mill, smelter, or other place for the reduction of ores; and
(f) subject to Subsection 78B-6-501(6), solar evaporation ponds and other facilities for the recovery of minerals in solution, except when the surface ground is underlaid with minerals, coal, or other deposits sufficiently valuable to justify extraction, only a perpetual easement may be taken over the surface ground over the deposits;

(2) an easement, when taken for any other use; and
(3) the right of entry upon and occupation of lands, with the right to take from those lands earth, gravel, stones, trees, and timber as necessary for a public use.

Section 76. Repealer.
Definitions. Definitions. Aggravated escape. Title. Definitions. Tax credits. Qualifications for tax credit -- Procedure. Report to the Legislature.
Section 77. Effective Date.
(1) Except as provided in Subsection (2), this bill takes effect May 6, 2026.
(2) The actions affecting the following sections take effect on July 1, 2026: (a) Section 59-2-919.1 Effective 07/01/26; and
(b) Section 59-2-926 Effective 07/01/26.

Section 78. Coordinating H.B. 557 with other 2026 General Session legislation.
The Legislature intends that any 2026 General Session legislation amending the Utah Code that conflicts with amendments made in H.B. 557, Revisor's Technical Corrections to Utah Code, and that passes and becomes law, supersedes the conflicting amendments in H.B. 557.

3-10-26 3:24 PM