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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(208,000)	$(54,800)	$(262,800)

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

Revenues	FY2026	FY2027	FY2028
Commerce Service Account	$0	$208,000	$208,000
Commerce Service Account, One-time	$54,800	$0	$0
General Fund	$0	$(208,000)	$(208,000)
General Fund, One-time	$(54,800)	$0	$0
Total Revenues	$0	$0	$0

To the extent that entities are found in violation of this legislation and fulfill their financial obligations, enactment of this legislation could generate up to $1,000,000 for a first violation and up to $3,000,000 for any subsequent violations in state General Fund revenue. After accounting for expected costs, enactment of this legislation could decrease the year-end transfer to the General Fund from the Commerce Service Account by $54,800 one-time in FY 2026 and $208,000 ongoing beginning in FY 2027.

Expenditures	FY2026	FY2027	FY2028
Commerce Service Account	$0	$208,000	$208,000
Commerce Service Account, One-time	$54,800	$0	$0
Total Expenditures	$54,800	$208,000	$208,000

Enactment of this legislation could increase expenditures for the Department of Commerce by $54,800 one-time in FY 2026 and $208,000 ongoing beginning in FY 2027 from the Commerce Service Account for enforcement and fulfilling reporting requirements. Spending from the Commerce Service Account impacts year-end transfers to the General Fund.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(54,800)	$(208,000)	$(208,000)

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)

To the extent that an entity violates the provisions of this chapter, it could cost said entity up to $1,000,000 for a first violation and up to $3,000,000 for any subsequent violations.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation could result in a medium increase in 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.

2026/01/23 09:16, Lead Analyst Alejandra Rodriguez, Attorney: Elder, S.

Fiscal Note