Representatives Seal

Amended Fiscal Note

1st Sub. H.B. 174 (Buff)

2026 General Session

Sex Characteristic Change Treatment Amendments - As Amended

by Shipp, Rex P. (Ward, Raymond P.)

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $21,500 $(21,500) $0


State GovernmentUCA 36-12-13(2)(c)
Revenues FY2026 FY2027 FY2028
Federal Funds $0 $(35,100) $(35,100)
Federal Funds, One-time $0 $35,100 $21,200
Total Revenues $0 $0 $(13,900)

Enactment of this legislation could decrease federal funds revenue to the Department of Health and Human Services by $13,900 one-time in FY 2028 and $35,100 ongoing beginning in FY 2029 for expenditure impacts listed below.


Expenditures FY2026 FY2027 FY2028
Federal Funds $0 $(35,100) $(35,100)
Federal Funds, One-time $0 $35,100 $21,200
General Fund $0 $(21,500) $(21,500)
General Fund, One-time $0 $21,500 $13,200
Total Expenditures $0 $0 $(22,200)

Enactment of this legislation could decrease costs for Department of Health and Human Services by $9,000 one-time in FY 2028 and $21,500 ongoing beginning in FY 2029 from the General Fund as well as $14,600 one-time in FY 2028 and $35,100 ongoing beginning in FY 2029 from Federal Funds from reducing 21 claims for hormone treatment annually. 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 2028.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $0 $0 $8,300
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.