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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$2,146,100	$(1,900)	$2,144,200

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

Revenues	FY2026	FY2027	FY2028
New Account Created By Bill (FN Only)	$0	$2,152,100	$2,152,100
Total Revenues	$0	$2,152,100	$2,152,100

Enactment of this legislation could result in an ongoing $2,152,100 million transfer beginning in FY 2027 from the General Fund to the newly created Inmate Medical Treatment Restricted Account. This transfer reflects savings generated by the implementation of a capped reimbursement rate for non-contracted inmate medical care at the University of Utah.

Expenditures	FY2026	FY2027	FY2028
General Fund	$0	$(2,146,100)	$(2,146,100)
General Fund, One-time	$1,900	$0	$0
New Account Created By Bill (FN Only)	$0	$2,152,100	$2,152,100
Total Expenditures	$1,900	$6,000	$6,000

Enactment of this legislation could cost the Division of Finance $1,900 one-time in FY 2026 and $900 ongoing beginning in FY 2027 from the General Fund to establish and maintain the new Medical Treatment Restricted Account. Additionally, this legislation could cost the Department of Health and Human Services $5,100 in ongoing General Fund for personnel costs to generate the required reporting. Enactment of this legislation could result in $4,304,200 in ongoing General Fund savings for Correctional Health Services. This legislation would divert half of those savings, or $2,152,100, into the Medical Treatment Restricted Account. The remaining $2,152,100 in ongoing General Fund savings would revert to the General Fund.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(1,900)	$2,146,100	$2,146,100

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.

2026/02/09 09:08, Lead Analyst Kevin Edminster, Attorney: Shewan, A.

Fiscal Note