Bill > SB0285

This bill establishes the "Uninsured Children Dental Care Restricted Account" within the state's General Fund, which will be funded through legislative appropriations, specific sales and use tax revenue as outlined in Section 59-12-103, private donations, and interest earned. The funds in this account will be used by the University of Utah School of Dentistry's Oral Health Assistance Program to provide dental care to uninsured children in every county, with the bill taking effect on July 1, 2026. Additionally, the bill makes a technical amendment to Section 59-12-103, which details the state's sales and use tax base and rates, by adding a provision that directs a portion of sales tax revenue, specifically 0.5% of revenue or $5,000,000 (whichever is less) for fiscal years beginning on or after July 1, 2026, to be deposited into the newly created Uninsured Children Dental Care Restricted Account.

Health and Social Services

https://le.utah.gov/~2026/bills/static/SB0285.html