59-38-105. Minor Mental Health Restricted Account -- Creation -- Deposits into account -- Distribution.

235 words·~1 min read·/ut/title-59/chapter-38/59-38-105

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Effective 10/1/2026

(1)There is created within the General Fund a restricted account known as the "Minor Mental Health Restricted Account."

(2)The account consists of:

(a)revenue collected from the tax imposed by Section 59-38-103 ;

(b)appropriations made to the account by the Legislature;

(c)interest and earnings on account money;

(d)donations or grants from public or private entities; and

(e)transfers from the Minor Online Safety Restricted Account as provided in Section 78B-3-1007 .

(3)The Division of Finance shall:

(a)deposit 90% of the revenue described in Subsection (2)(a) into the account; and

(b)deposit 10% of the revenue described in Subsection (2)(a) into the Minor Online Safety Restricted Account created in Section 78B-3-1007 .

(4)Upon appropriation by the Legislature, money in the account shall be distributed to the Department of Health and Human Services for:

(a)mental health treatment programs for minors affected by material harmful to minors;

(b)educational programs for parents, guardians, educators, and minors on the mental health risks associated with material harmful to minors;

(c)early prevention and intervention programs for minors at risk of mental health harm from material harmful to minors; and

(d)research and public awareness campaigns addressing mental health harm to minors caused by material harmful to minors.

Enacted by Chapter 220 , 2026 General Session