1. (1) As used in this section:

   1. (a) "Declared state disaster or emergency" is as defined in Section 53-2a-1202.
   2. (b) "Disaster period" is as defined in Section 53-2a-1202.
   3. (c) "Out-of-state business" is as defined in Section 53-2a-1202.
   4. (d) "Out-of-state employee" is as defined in Section 53-2a-1202.

2. (2) An out-of-state employee, including a pass-through entity taxpayer who is an out-of-state employee, is exempt from a tax under this chapter for income earned or passed through:

   1. (a) from an out-of-state business;
   2. (b) during a disaster period; and
   3. (c) as a result of the out-of-state business responding to a declared state disaster or emergency.

Enacted by Chapter 376, 2014 General Session