Representatives Seal

Fiscal Note

1st Sub. H.B. 37 (Buff)

2026 General Session

Used Oil Management Act Amendments

by Chew, Scott H.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $0 $(3,900) $(3,900)


State GovernmentUCA 36-12-13(2)(c)
Revenues FY2026 FY2027 FY2028
Used Oil Administration (GFR) $0 $678,000 $678,000
Total Revenues $0 $678,000 $678,000

Enactment of this legislation increases the recycling fee on the sale of new lubricating motor oil by $.04 starting on July 1, 2026. This bill could increase revenue to the Used Oil Collection Administration restricted account by $678,000 ongoing starting in FY 2027.


Expenditures FY2026 FY2027 FY2028
General Fund, One-time $3,900 $0 $0
Total Expenditures $3,900 $0 $0

Enactment could cost the Tax Commission $3,900 one-time from the General Fund in FY 2026 to update forms, instructions, and processes related to a change in the recycling fee at the point of sale.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $(3,900) $678,000 $678,000
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 could result in businesses and individuals who purchase new (non-recycled) lubricating oil an additional $678,000 annually in aggregate from paying an additional $.04 per quart for the oil recycling fee.

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.