Representatives Seal

Fiscal Note

H.B. 524

2025 General Session

Supplement Inhalation Product Amendments

by Thompson, Jason E.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $(6,700) $(300) $(7,000)


State GovernmentUCA 36-12-13(2)(c)
Revenues FY2025 FY2026 FY2027
Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account (GFR) $0 $(15,000) $(15,000)
Total Revenues $0 $(15,000) $(15,000)

Enactment of this legislation may decrease ongoing revenues to the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account beginning in FY 2026 by ($15,000). Violators may pay up to $5,000 per infraction to the Department of Health and Human Services; however, the exact quantity is unknown. To the extent that more people are convicted as a result of this legislation and pay their financial obligation, this could increase state revenue per case in the following amounts: (1) General Fund $70; (2) Court Security $38.


Expenditures FY2025 FY2026 FY2027
General Fund $0 $6,700 $6,700
General Fund, One-time $300 $0 $0
Total Expenditures $300 $6,700 $6,700

Enactment of this legislation may cost the Department of Health and Human Services from the General Fund $300 one-time in FY 2025 and $6,700 ongoing in FY 2026 for staff time for enforcement. The agency has indicated that it can absorb all of these costs.


FY2025 FY2026 FY2027
Net All Funds (rev-exp) $(300) $(21,700) $(21,700)
Local GovernmentUCA 36-12-13(2)(c)

Violators may pay up to $5,000 per infraction to a local health department; however, the exact quantity is unknown. Enactment of this legislation could increase revenue to local governments by about $230 per case for fines/fees. Local government entities could experience the following estimated expenditures: 1. Prosecutors - $812 per case; 2. Public Defense - $900 per case; 3. County Jails - unknown increase at about $83 per day per offender in incarceration costs; 4. Local Justice Court - unknown increase.

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

Violators may pay up to $5,000 per infraction; however, the exact quantity is unknown. To the extent that individuals violate provisions of this legislation, this could cost certain offenders about $340 per case, however the total amount is unknown.

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.