General, Income Tax, and Uniform School FundsJR4-4-101

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(2,693,500)	$2,597,800	$(95,700)

State GovernmentUCA 36-12-13(2)(c)

Revenues	FY2025	FY2026	FY2027
Total Revenues	$0	$0	$0

Enactment of this legislation likely will not materially impact state revenue.

Expenditures	FY2025	FY2026	FY2027
General Fund	$0	$2,693,500	$2,693,500
General Fund, One-time	$0	$(2,597,800)	$(2,502,100)
Total Expenditures	$0	$95,700	$191,400

In aggregate, enactment of this legislation could cost the Department of Corrections $2,641,000 ongoing from the General Fund and could cost the Board of Pardons and Parole $52,500 ongoing from the General Fund when the full impact of sentence enhancements for felony sex offenders is realized in FY 2036. Enactment of this bill could cost a total of $95,700 from the General Fund in FY 2026, $191,400 in FY 2027, $287,100 in FY 2028, $849,900 in FY 2029, $1,827,400 in FY 2030, and $2,693,500 ongoing in FY 2036 when the bill is in full effect. The cost breakdown by agency is as follows: 1. Department of Corrections - $95,700 in FY 2026, $191,400 in FY 2027, $287,100 in FY 2028, $847,600 in FY 2029, $1,822,900 in FY 2030, and $2,641,000 ongoing in FY 2036 when the bill is in full effect; 2. Board of Pardons and Parole - $0 in FY 2026, $0 in FY 2027, $0 in FY 2028, $2,300 in FY 2029, $4,500 in FY 2030, and $52,500 ongoing in FY 2036 when the bill is in full effect. This assumes the following increases: 1. Prison - 20 additional 18-month commitments, 4 additional 2-year commitments, 5 additional 5-year commitments, 1 additional 78-month commitment; and 2. Probation - 3 fewer 3-year commitments.

	FY2025	FY2026	FY2027
Net All Funds (rev-exp)	$0	$(95,700)	$(191,400)

Local GovernmentUCA 36-12-13(2)(c)

Enactment of this legislation likely will not result in direct, measurable costs for local governments.

Individuals & BusinessesUCA 36-12-13(2)(c)

Enactment of this legislation likely will not result in direct expenditures from tax or fee changes for Utah residents and businesses.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation likely will not change the regulatory burden for Utah residents or businesses.

Performance EvaluationJR1-4-601

This bill does not create a new program or significantly expand an existing program.

Notes on Notes

Fiscal notes estimate the direct costs or revenues of enacting a bill. The Legislature uses them to balance the budget. They do not measure a bill's benefits or non-fiscal impacts like opportunity costs, wait times, or inconvenience. A fiscal note is not an appropriation. The Legislature decides appropriations separately.

2025/02/25 15:48, Lead Analyst Tim Bereece, Attorney: Rogers, J.

Revised Fiscal Note