1. (1) There is created within the General Fund a restricted account known as the "Targeted Advertising Tax Restricted Account."

2. (2) The account consists of:

   1. (a) revenue collected from the tax imposed by Section 59-35-201; and
   2. (b) amounts appropriated by the Legislature.

3. (3) Subject to appropriation, money in the account may be used for:

   1. (a) child literacy programs;
   2. (b) civic information programs;
   3. (c) youth sports or recreational programs;
   4. (d) youth volunteerism programs;
   5. (e) mental health programs or services for children;
   6. (f) adoption and foster care services;
   7. (g) public education or awareness campaigns regarding the effects of targeted advertising on children, families, and adults; and
   8. (h) offsetting the costs of programs or services described in Subsections (3)(a) through (g).

Enacted by Chapter 437, 2026 General Session