Representatives Seal

Fiscal Note

H.B. 174

2026 General Session

Sex Characteristic Change Treatment Amendments

by Shipp, Rex P.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $21,500 $(700) $20,800


State GovernmentUCA 36-12-13(2)(c)
Revenues FY2026 FY2027 FY2028
Federal Funds $0 $(35,100) $(35,100)
Federal Funds, One-time $0 $700 $0
Total Revenues $0 $(34,400) $(35,100)

Enactment of this legislation could decrease federal funds revenue to the Department of Health and Human Services by $35,100 ongoing beginning in FY 2027, while increasing those revenues by $700 one-time in FY 2027.


Expenditures FY2026 FY2027 FY2028
Federal Funds $0 $(35,100) $(35,100)
Federal Funds, One-time $0 $700 $0
General Fund $0 $(21,500) $(21,500)
General Fund, One-time $0 $700 $0
Total Expenditures $0 $(55,200) $(56,600)

Enactment of this legislation could decrease costs for Department of Health and Human Services by $21,500 ongoing from the General Fund and $35,100 ongoing from Federal Funds beginning in FY 2027 by reducing 21 claims for hormone treatment, and administrative costs to enact this legislation could increase by $700 one-time from the General Fund and $700 one time from Federal funds in FY 2027.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $0 $20,800 $21,500
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.