Military Installation Development Authority and Other Development Zone Amendments

Removed partial line references (662-664) and replaced with complete bill title page and sponsor information

Added complete bill header with bill number, sponsor names, and session information

Added long title section describing bill purpose and highlighted provisions

Added money appropriated and Utah Code sections affected/enacted sections

Reorganized content from fragmented line references to structured section format

Added 'eligible basic special district' as a new category of entity that can receive 50% of sales and use tax revenue collected within its boundary, effective January 1, 2026.

Modified distribution rules to clarify that 50% of sales and use tax revenue within a qualified development zone is distributed to the military installation development authority, Utah Inland Port Authority, Utah Lake Authority, Utah Fairpark Area Investment and Restoration District, and eligible basic special districts.

Added definition of 'qualified development zone' to include boundaries of eligible basic special districts and public infrastructure districts created by them.

Modified the military installation development authority's powers to allow agreements with the state or state agencies to use revenue generated from areas outside the project area when the project area is on state-owned land.

Modified requirements for Schedule J sales to specify that revenue generated from these sales within qualified development zones shall be distributed to the jurisdiction that would have received the revenue without the qualified development zone.

Made technical corrections to formatting and markup throughout the bill text, including fixing line numbering and correcting some inconsistent language.

Added eligibility criteria for basic special districts to receive sales tax revenue, requiring districts to have been created before April 15, 2011 and issued limited general obligation bonds in 2024.

Modified distribution formulas for sales tax revenue from construction materials sold within qualified development zones, specifying that revenue must be distributed based on applicable percentages determined by the State Tax Commission.

Added new definitions for 'qualified development zone' and 'Schedule J sale' to clarify how tax revenue from specific sales types should be distributed to appropriate jurisdictions.

Modified effective dates for the Military Installation Development Authority to begin May 7, 2025, while other provisions take effect January 1, 2026.

Added requirements for the Utah Fairpark Area Investment and Restoration District to impose resort taxes on transactions occurring on or after October 1, 2024, within the district sales tax area.

Made technical and conforming changes to align related statutes (59-12-103, 59-12-205, 59-12-401, 59-12-402, 63H-1-201) with updated tax distribution and authority provisions.

Added eligibility criteria for 'eligible basic special districts' to receive sales tax revenue, requiring districts to be created before April 15, 2011, and to have issued limited general obligation bonds in 2024.

Updated the distribution formula for sales tax revenue from construction materials in qualified development zones, specifying how revenue is calculated and distributed to various authorities including military installation development authorities, inland port authorities, and special districts.

Changed the effective date for Section 63H-1-201 (Military Installation Development Authority) from January 1, 2026, to May 7, 2025, while keeping other sections effective January 1, 2026.

Corrected the House Sponsor name from 'LONG TITLE' to 'Val L. Peterson' and made formatting corrections throughout the bill text.

Added provisions for Schedule J sales, specifying that revenue from these sales within qualified development zones shall be deposited into the General Fund.

Basic special districts must now have issued limited general obligation bonds in 2024 to qualify for receiving tax revenue from qualified development zones.

New definition of 'Eligible basic special district' requiring both creation before April 15, 2011 and 2024 bond issuance.

Military Installation Development Authority can now act as lead agency for environmental reviews and enter agreements to use revenue from areas outside project areas if located on state-owned land.

Public infrastructure districts created by the authority are now explicitly stated as potentially being subsidiaries of the authority.

Added provisions for distributing tax revenue from Schedule J sales and clarifying distribution formulas for construction materials in qualified development zones.