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

Utah Code § 59-38-105 (eff. 10/1/2026), under Part 59-38-1: General Provisions.

Utah Code § 59-38-105 (eff. 10/1/2026)

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

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

(2) The account consists of: revenue collected from the tax imposed by Section; 59-38-103 appropriations made to the account by the Legislature; interest and earnings on account money; donations or grants from public or private entities; and transfers from the Minor Online Safety Restricted Account as provided in Section. 78B-3-1007

(3) The Division of Finance shall: deposit 90% of the revenue described in Subsectioninto the account; and 59-38-105(2)(a) deposit 10% of the revenue described in Subsectioninto the Minor Online Safety Restricted Account created in Section. 59-38-105(2)(a) 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: mental health treatment programs for minors affected by material harmful to minors; educational programs for parents, guardians, educators, and minors on the mental health risks associated with material harmful to minors; early prevention and intervention programs for minors at risk of mental health harm from material harmful to minors; and research and public awareness campaigns addressing mental health harm to minors caused by material harmful to minors.