53-20-171. (Temporary) Developmental disability services account -- funding -- use -- limitation. (1) There is a developmental disability services account in the state special revenue fund. Money is payable into the account from donations for purposes of providing services to individuals with developmental disabilities. The department of public health and human services shall provide the department of revenue with a list of taxpayers making donations to the account.
     (2) Subject to subsection (3), money in the account must be used to provide services to individuals pursuant to this chapter. The department of public health and human services shall seek federal matching funds for expenditures from the account. Thirty percent of the money in the account for which a tax credit will be claimed must be transferred to the general fund for reimbursement of the tax credit. At the end of each calendar year, the department shall determine the amount of tax credits claimed and any funds transferred to the general fund in excess of the amount of the credit taken in the previous tax year must be transferred back to the account. The remaining money in the account must be used to supplement existing funding.
     (3) Expenditures from the account in the previous biennium may not be included in the base budget, as defined in 17-7-102, of the department for the current biennium. (Terminates January 1, 2006--sec. 6, Ch. 590, L. 2003.)

     History: En. Sec. 1, Ch. 590, L. 2003.