Representatives Seal

Fiscal Note

1st Sub. H.B. 524 (Buff)

2025 General Session

Non-nicotine 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
Dedicated Credits Revenue $0 $500 $500
Dedicated Credits Revenue, One-time $2,000 $0 $0
Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account (GFR) $0 $(7,500) $(7,500)
Total Revenues $2,000 $(7,000) $(7,000)

Enactment of this legislation may decrease ongoing revenues to the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account beginning in FY 2026 by ($7,500). Enactment of this legislation may increase dedicated credits for the Department of Health and Human Services by $2,000 in FY 2025 and $500 ongoing in FY 2026. 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
Dedicated Credits Revenue $0 $500 $500
Dedicated Credits Revenue, One-time $2,000 $0 $0
Total Expenditures $2,300 $7,200 $7,200

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 and from dedicated credits $2,000 in FY 2025 and $500 ongoing in FY 2026 for staff time for enforcement. The agency has indicated that it can absorb all of these General Fund costs.


FY2025 FY2026 FY2027
Net All Funds (rev-exp) $(300) $(14,200) $(14,200)
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. Manufacturers of non-nicotine inhalation products may pay $2,000 in FY 2025 and $500 ongoing in FY 2025 to register two products.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation could result in a medium increase in 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.