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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(1,900)	$(900)	$(2,800)

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

Revenues	FY2026	FY2027	FY2028
Closing Nonlapsing, One-time	$0	$(1,500,000)	$(2,785,700)
Beginning Nonlapsing, One-time	$0	$0	$1,500,000
New Account Created By Bill (FN Only), One-time	$0	$1,500,000	$1,285,700
Total Revenues	$0	$0	$0

To the extent that criminal justice bills that include delayed fiscal impacts are passed by the Legislature, previously one-time budget savings that would have accrued to the Department of Corrections would instead accrue in the Corrections Facility Expansion Restricted Account created in this bill. Based on bills already passed with one-time savings, there could be $1,500,000 deposited in the account in FY 2027, and $1,285,700 deposited in the account in FY 2028, but the exact amounts will vary with policy choices.

Expenditures	FY2026	FY2027	FY2028
General Fund	$0	$1,900	$1,900
General Fund, One-time	$900	$0	$0
Total Expenditures	$900	$1,900	$1,900

Enactment of this legislation could cost the Department of Government Operations $900 one-time in FY 2026 and $1,900 ongoing from the General Fund to create and manage the new Corrections Facility Expansion Restricted Account. To the extent that criminal justice bills with delayed fiscal impact are passed by the Legislature, any previously one-time General Fund budget offsets would accrue to the Corrections Facility Expansion Restricted Account at an estimated $1,500,000 one-time in FY 2027 and $1,285,700 one-time in FY 2028. The actual cost will vary with policy choices.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(900)	$(1,900)	$(1,900)

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.

2026/01/28 15:33, Lead Analyst Nate Osborne, Attorney: Larson, S.

Fiscal Note