Representatives Seal

Fiscal Note

2nd Sub. H.B. 174 (Gray)

2026 General Session

Sex Characteristic Change Treatment Amendments

by Shipp, Rex P. (McCay, Daniel)

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $21,500 $(13,200) $8,300


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

Enactment of this legislation could decrease federal funds revenue to the Department of Health and Human Services by $13,900 one-time in FY 2027 and $35,100 ongoing beginning in FY 2028 for expenditure impacts listed below.


Expenditures FY2026 FY2027 FY2028
Federal Funds $0 $(35,100) $(35,100)
Federal Funds, One-time $0 $21,200 $0
General Fund $0 $(21,500) $(21,500)
General Fund, One-time $0 $13,200 $0
Total Expenditures $0 $(22,200) $(56,600)

Enactment of this legislation could decrease costs for Department of Health and Human Services by $9,000 one-time in FY 2027 and $21,500 ongoing beginning in FY 2028 from the General Fund as well as $14,600 one-time in FY 2027 and $35,100 ongoing beginning in FY 2028 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 2027.


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