1. (1) Money in the account is to be used, subject to appropriation, for:

   1. (a) income tax relief;
   2. (b) development of generational water infrastructure;
   3. (c) facilitating preservation of the Great Salt Lake watershed, as described in Title 73, Chapter 10g, Part 4, Great Salt Lake Watershed Integrated Water Assessment;
   4. (d) regionally significant transit development and regionally significant transit infrastructure; and
   5. (e) development of energy resources, as described in Title 79, Chapter 6, Utah Energy Act.
2. (2) Money in the account that is derived from a local source may not be used in an area outside the area in which the money was generated unless the money is used for a purpose described in Subsection (1).

Enacted by Chapter 373, 2026 General Session