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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$0	$(500,000)	$(500,000)

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, One-time	$0	$500,000	$0
Total Expenditures	$0	$500,000	$0

Enactment of this legislation may cost the Attorney General around $500,000 one-time in FY 2027 for indemnification costs.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(500,000)	$0

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

Public entities that contract with the Public Employees' Benefit Insurance Program for health insurance and currently cover hormonal transgender treatment and primary and secondary sex characteristic surgical procedures may save around $0.30 per member per month by no longer covering those services.

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.

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.

2026/02/25 08:12, Lead Analyst Russell Frandsen, Attorney: Vaughn, T.

Fiscal Note