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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$333,700	$(162,300)	$171,400

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

Revenues	FY2026	FY2027	FY2028
Court Security Account (GFR)	$0	$8,000	$8,000
General Fund	$0	$333,700	$333,700
Total Revenues	$0	$341,700	$341,700

Enactment of this legislation could increase revenue to the General Fund by $333,700 ongoing beginning in FY 2027, and increase revenue to the Court Security Account by $8,000 ongoing beginning in FY 2027 due to the change in penalties for possession of marijuana at different amounts.

Expenditures	FY2026	FY2027	FY2028
General Fund, One-time	$0	$162,300	$0
Total Expenditures	$0	$162,300	$0

Enactment of this legislation could increase costs to the Courts by $162,300 one-time from the General Fund in FY 2027 for system updates to track information around deferred prosecution and marijuana quantities.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$179,400	$341,700

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

Enactment of this legislation could result in an increase of $23,500 ongoing in local government revenue beginning in FY 2027 due to the new tiered system of marijuana possession increasing some of the penalties.

Individuals & BusinessesUCA 36-12-13(2)(c)

To the extent that individuals violate provisions of this legislation, this could cost certain offenders about $1,500 per case. Assuming around 675 cases switch from a Class B Misdemeanor to a Class A Misdemeanor, the aggregate revenue impact could be around $365,200 ongoing beginning in FY 2027.

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.

2026/02/10 07:59, Lead Analyst Noah Hansen, Attorney: Rogers, J.

Fiscal Note