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This bill would create the Utah Forest Restoration Institute at Utah State University and direct $1.9 million in state income tax funds toward it, with at least $1.75 million designated for funding and studying watershed restoration projects and up to $800,000 for operations and staffing. The institute would be responsible for researching forest and watershed health, recommending strategies to reduce wildfire risk, reviewing and approving funding for restoration projects submitted by the state's existing Watershed Restoration Initiative, responding to emergency funding requests within 96 hours after wildfires, floods, or other natural disasters, and monitoring the long-term results of funded projects. The Watershed Restoration Initiative would be required to submit prioritized project lists to the institute, coordinate long-term monitoring and data collection with it, provide research opportunities for university students and faculty, and submit annual reports to both the institute and two legislative committees detailing funding sources, administrative costs, and performance results. The bill also reallocates $650,000 in existing funding from Utah State University Extension to the new institute.