1. (1) "Applicable federal agency" means the federal agency that issued a federal guidance letter.
2. (2) "Commission" means the Federalism Commission created in Section 63C-4a-302.

3. (3) "Education entity" means:

   1. (a) the State Board of Education;
   2. (b) the Utah Board of Higher Education;
   3. (c) the State Charter School Board created in Section 53G-5-201;
   4. (d) a local school board described in Title 53G, Chapter 4, School Districts; or
   5. (e) a charter school governing board described in Title 53G, Chapter 5, Charter Schools.
4. (4) "Federal agency" means a department, agency, authority, commission, council, board, office, bureau, or other administrative unit of the executive branch of the United States government.

5. (5)

   1. (a) "Federal guidance letter" means a written statement by a federal agency, regardless of format, that:

      1. (i) clarifies or provides instruction on:

         1. (A) the federal agency's interpretation of a federal law; or
         2. (B) the federal agency's policies for administering a federal law; and
      2. (ii) is nonbinding and of general applicability.

   2. (b) "Federal guidance letter" does not include:

      1. (i) a written communication between a federal agency and a state agency regarding a specific entity;
      2. (ii) a peer-to-peer communication; or
      3. (iii) a written communication between a federal agency and the State Tax Commission containing guidance related to the protection, storage, or safeguarding of confidential information.

6. (6) "Federal law" means:

   1. (a) a statute passed by the United States Congress; or
   2. (b) a rule or regulation adopted by a federal agency.

7. (7) "State agency" means:

   1. (a) a department, division, board, council, committee, institution, office, bureau, or other similar administrative unit of the executive branch of state government; or
   2. (b) an education entity.

Amended by Chapter 71, 2026 General Session