Representatives Seal

Fiscal Note

1st Sub. H.B. 46 (Buff)

2026 General Session

Taxpayer Information Sharing Amendments

by Shelley, Troy

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $(5,000) $(30,000) $(35,000)


State GovernmentUCA 36-12-13(2)(c)
Revenues FY2026 FY2027 FY2028
Total Revenues $0 $0 $0

Enactment of this legislation likely will not materially impact state revenue.


Expenditures FY2026 FY2027 FY2028
General Fund $0 $5,000 $5,000
General Fund, One-time $30,000 $0 $0
Total Expenditures $30,000 $5,000 $5,000

Enactment of this legislation could cost the Department of Public Safety $5,000 ongoing beginning in FY 2027 and $30,000 one-time in FY 2026 from the General Fund to set up and operate the required data system.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $(30,000) $(5,000) $(5,000)
Local GovernmentUCA 36-12-13(2)(c)

Enactment of this legislation could cost local governments an unknown amount to set up systems to communicate with the state system.

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.