1. (1) As used in this section, "fund" means the Diapering Supplies Fund created in Subsection (2).
2. (2) There is created an expendable special revenue fund known as the "Diapering Supplies Fund."
3. (3) The fund consists of amounts deposited into the fund in accordance with Subsection (4).

4. (4) Except as provided in Section 59-10-1304, a resident or nonresident individual who files an income tax return under this chapter may designate on the resident or nonresident individual's income tax return a contribution to be:

   1. (a) deposited into the Diapering Supplies Fund; and
   2. (b) expended as provided in Subsection (5).

5. (5)

   1. (a) Each year, the commission shall:

      1. (i) disburse from the Diapering Supplies Fund all money deposited into the fund since the last disbursement; and
      2. (ii) transfer the money to the Department of Health and Human Services for distribution in accordance with Section 26B-7-125.
   2. (b) The commission shall complete the transfer of funds to the Department of Health and Human Services by August 15 of each year.

Enacted by Chapter 95, 2025 General Session