Section 34A-2-202.5 - Offset for occupational health and safety related donations(1) As used in this section: (a) "Occupational health and safety center" means the Rocky Mountain Center for Occupational and Environmental Health created in Title 53B, Chapter 30, Part 2, Rocky Mountain Center for Occupational and Environmental Health.(b) "Qualified donation" means a donation that is:(ii) given directly to an occupational health and safety center; and(iii) given exclusively for the purpose of:(A) supporting graduate level education and training in fields of: (I) safety and ergonomics;(III) occupational health nursing;(IV) occupational injury prevention; and(V) occupational medicine;(B) providing continuing education programs for employers designed to promote workplace safety; and(C) paying reasonable administrative, personnel, equipment, and overhead costs of the occupational health and safety center.(c) "Self-insured employer" is a self-insured employer as defined in Section 34A-2-201.5 that is required to pay the assessment imposed under Section 34A-2-202.(2)(a) A self-insured employer may offset against the assessment imposed under Section 34A-2-202 an amount equal to the lesser of: (i) the total of qualified donations made by the self-insured employer in the calendar year for which the assessment is calculated; and(ii) .20% of the self-insured employer's total calculated premium calculated under Subsection 34A-2-202(1)(d) for the calendar year for which the assessment is calculated.(b) The offset provided under this Subsection (2) shall be allocated in proportion to the percentages provided in Subsection 59-9-101(2)(c).(3) An occupational health and safety center shall:(a) provide a self-insured employer a receipt for any qualified donation made by the self-insured employer to the occupational health and safety center;(b) expend money received by a qualified donation:(i) for the purposes described in Subsection (1)(b)(iii); and(ii) in a manner that can be audited to ensure that the money is expended for the purposes described in Subsection (1)(b)(iii); and(c) in conjunction with the report required by Section 59-9-102.5, report to the Office of the Legislative Fiscal Analyst for review by the Higher Education Appropriations Subcommittee by no later than August 15 of each year: (i) the qualified donations received by the occupational health and safety center in the previous calendar year; and(ii) the expenditures during the previous calendar year of qualified donations received by the occupational health and safety center.Amended by Chapter 425, 2021 General Session ,§ 1, eff. 5/5/2021, retrospective operation for a taxable year beginning on or after January 1, 2021.Amended by Chapter 324, 2019 General Session ,§ 1, eff. 5/14/2019.Amended by Chapter 342, 2011 , 2011 General SessionAffected by 63I-1-234 on 12/31/2030