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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$27,000	$4,500	$31,500

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

Revenues	FY2026	FY2027	FY2028
Total Revenues	$0	$0	$0

To the extent that entities are no longer found in violation of flag display provisions, the bill's enactment could reduce state General Fund revenue by $500 per violation per day.

Expenditures	FY2026	FY2027	FY2028
General Fund	$0	$(27,000)	$(27,000)
General Fund, One-time	$(4,500)	$0	$0
Total Expenditures	$(4,500)	$(27,000)	$(27,000)

Enactment of this legislation could decrease expenditures for the Office of the State Auditor by $4,500 one-time in FY 2026 and $27,000 ongoing from the General Fund beginning in FY 2027, due to the elimination of enforcement responsibility.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$4,500	$27,000	$27,000

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)

To the extent that individuals are no longer held in violation of flag display provisions, this bill could save certain offenders $500 per day per violation, however the total amount is unknown.

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.

2026/01/16 10:36, Lead Analyst Alejandra Rodriguez, Attorney: Curtis, M.

Fiscal Note