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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(4,800)	$(14,600)	$(19,400)

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	$0	$4,800	$4,800
General Fund, One-time	$0	$14,600	$0
Total Expenditures	$0	$19,400	$4,800

Enactment of this legislation could cost the Department of Government Operations $4,800 ongoing and $14,600 one-time from the General Fund in FY 2027 for staff time related to rulemaking and consultation; however, the agency indicated it can absorb these costs within existing appropriations.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(19,400)	$(4,800)

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.

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.

2026/01/27 08:13, Lead Analyst Ivan Djambov, Attorney: Elder, S.

Fiscal Note