(1)
(a) There is created an expendable special revenue fund known as the "Statewide Hunger Relief Fund."
(b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2).
(2) Except as provided in Section 59-10-1304, for a taxable year beginning on or after January 1, 2025, 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 be:
(a) deposited into the Statewide Hunger Relief Fund; and
(b) disbursed to the Utah Food Bank for the purpose of fighting hunger statewide.
(3) At least once each year, the commission shall disburse from the Statewide Hunger Relief Fund all money deposited into the fund since the last disbursement to the Utah Food Bank.