34A-2-202.5. Offset for occupational health and safety related donations.
(1) As used in this section: "Occupational health and safety center" means the Rocky Mountain Center for Occupational and Environmental Health created in Title, Rocky Mountain Center for Occupational and Environmental Health. 53H, Chapter 5, Part 2 "Qualified donation" means a donation that is: cash; given directly to an occupational health and safety center; and given exclusively for the purpose of: supporting graduate level education and training in fields of: safety and ergonomics; industrial hygiene; occupational health nursing; occupational injury prevention; and occupational medicine; providing continuing education programs for employers designed to promote workplace safety; and paying reasonable administrative, personnel, equipment, and overhead costs of the occupational health and safety center. "Self-insured employer" is a self-insured employer as defined in Sectionthat is required to pay the assessment imposed under Section. 34A-2-201.5 34A-2-202
(2) A self-insured employer may offset against the assessment imposed under Sectionan amount equal to the lesser of: 34A-2-202 the total of qualified donations made by the self-insured employer in the calendar year for which the assessment is calculated; and.20% of the self-insured employer's total calculated premium calculated under Subsectionfor the calendar year for which the assessment is calculated. 34A-2-202(1)(d) The offset provided under this Subsectionshall be allocated in proportion to the percentages provided in Subsection. (2) 59-9-101(2)(c)
(3) An occupational health and safety center shall: provide a self-insured employer a receipt for any qualified donation made by the self-insured employer to the occupational health and safety center; and expend money received by a qualified donation: for the purposes described in Subsection; and (1)(b)(iii) in a manner that can be audited to ensure that the money is expended for the purposes described in Subsection. (1)(b)(iii)