Federal Guidance Letter Amendments

Added complete title page with bill number, sponsor information (Keven J. Stratton), and House Sponsor (Casey Snider).

Added Long Title section with General Description, Highlighted Provisions, and Utah Code Sections Affected.

Added effective date section stating the bill takes effect on May 7, 2025.

Changed header from 'Amended Excerpts' to '1st Sub. (Green) S.B. 198' indicating this is the formal substitute bill version.

Removed House Committee Amendments page numbers and formatting markers.

Added a new exception (iii) to exclude written communications between federal agencies and the State Tax Commission regarding confidential information protection, storage, or safeguarding from the definition of federal guidance letters.

Reorganized the list of excluded communications by adding the tax confidentiality exception as item (iii) after peer-to-peer communications.

Added a new subsection (3)(b) to the definitions of 'Federal guidance letter' that explicitly excludes peer-to-peer communications, specific entity communications, and certain tax-related confidential communications from the publication requirements.

Changed the House Sponsor name from Ken Ivory to Casey Snider.