 | Fiscal Note2nd Sub. H.B. 308 (Gray) 2026 General Session Homeless Services Amendments by Okerlund, Clinton (Weiler, Todd) |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $0 | $(3,900) | $(3,900) |
| Revenues | FY2026 | FY2027 | FY2028 |
| Homeless Shelter Cities Mitigation Restricted Account (GFR), One-time | $0 | $753,000 | $753,000 |
| Total Revenues | $0 | $753,000 | $753,000 |
Enactment of this legislation modifies the local sales tax contribution to the Homeless Shelter Cities Mitigation Restricted Account by increasing both the percentage of certain sales tax revenues deducted and the maximum deduction cap for calendar year 2027 only. It is estimated that this bill will increase sales tax revenue distributed to the Homeless Shelter Cities Mitigation Restricted Account by approximately $753,000 one-time in FY2027 and FY2028.
| Expenditures | FY2026 | FY2027 | FY2028 |
| Homeless Shelter Cities Mitigation Restricted Account (GFR), One-time | $0 | $753,000 | $753,000 |
| General Fund, One-time | $0 | $3,900 | $0 |
| Total Expenditures | $0 | $756,900 | $753,000 |
Enactment of this bill could reduce funds to the Governor's Office of Planning and Budget $320,000 ongoing in FY 2027 and $53,000 one-time in FY 2026 from the General Fund as the position of the State's Homeless Coordinator is moved to the Department of Workforce Services. Enactment of this bill could cost the Department of Workforce Services $320,000 ongoing in FY 2027 and $53,000 one-time in FY 2026 from the General Fund as the position of the State's Homeless Coordinator is moved to the Office of Homeless Services within the Department of Workforce Services. Furthermore, enactment of this bill could also result in the expenditure of $753,000 in FY 2027 and FY 2028 from the Homeless Shelter Cities Mitigation Restricted Account as authorized in statute. Enactment of this bill could cost the Utah Tax Commission $3,900 one-time in FY 2027 for back end programming to comply with provisions of this bill.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $0 | $(3,900) | $0 |
Enactment of this legislation modifies the local sales tax contribution to the Homeless Shelter Cities Mitigation Restricted Account by increasing both the percentage of certain sales tax revenues deducted and the maximum deduction cap for calendar year 2027 only. It is estimated that this bill will reduce sales tax revenue distributed to local governments by approximately $753,000 one-time in FY2027 and FY 2028. While impacts vary by municipality, the maximum estimated annual reduction for a single locality is $41,000.
Enactment of this legislation likely will not result in direct expenditures from tax or fee changes for Utah residents and businesses.
Enactment of this legislation could result in a small increase in the regulatory burden for Utah residents or businesses.
This bill does not create a new program or significantly expand an existing program.