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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(6,844,900)	$109,600	$(6,735,300)

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

Revenues	FY2026	FY2027	FY2028
General Fund	$0	$(1,331,500)	$(1,331,500)
General Fund, One-time	$(949,900)	$0	$0
Restricted Revenue	$0	$1,331,500	$1,331,500
Restricted Revenue, One-time	$949,900	$0	$0
Total Revenues	$0	$0	$0

This bill reduces General Fund revenue by $(949,900) one-time in FY 2026 and $(1,331,500) ongoing beginning in FY 2027 due to increased spending from accounts that otherwise would transfer proceeds to the General Fund at year-end.

Expenditures	FY2026	FY2027	FY2028
Transfers	$0	$1,046,500	$1,046,500
Transfers, One-time	$542,900	$0	$0
Transportation Fund	$0	$1,296,000	$1,296,000
Transportation Fund, One-time	$669,700	$0	$0
Other Financing Sources	$0	$1,980,200	$1,980,200
Other Financing Sources, One-time	$1,169,200	$0	$0
Federal Funds	$0	$2,396,300	$2,396,300
Federal Funds, One-time	$1,527,600	$0	$0
Dedicated Credits Revenue	$0	$1,224,800	$1,224,800
Dedicated Credits Revenue, One-time	$365,000	$0	$0
General Fund	$0	$4,148,700	$4,148,700
General Fund, One-time	$(1,471,200)	$0	$0
Income Tax Fund	$0	$1,364,700	$1,364,700
Income Tax Fund, One-time	$411,700	$0	$0
Restricted Revenue	$0	$887,000	$887,000
Restricted Revenue, One-time	$573,100	$0	$0
Total Expenditures	$3,788,000	$14,344,200	$14,344,200

This bill appropriates $3,788,000, including ($1,059,500) from the General/Income Tax Funds for FY 2026, plus $14,344,200, including $5,513,400 from the General/Income Tax Funds for FY 2027. These appropriations support the operations and capital acquisitions of state government, including expendable funds and accounts.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(3,788,000)	$(14,344,200)	$(14,344,200)

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.

2026/03/03 10:05, Lead Analyst Rachel Boe, Attorney: Gilbert, C.

Fiscal Note