(1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution to the Governor's Suicide Prevention Fund as provided in this part.
(2) The commission shall:
(a) determine annually the total amount of contributions designated in accordance with this section; and
(b) credit the amount described in Subsection (2)(a) to the Governor's Suicide Prevention Fund created by Section 26B-1-325.