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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(1,900)	$(900)	$(2,800)

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

Revenues	FY2026	FY2027	FY2028
New Account Created By Bill (FN Only), One-time	$25,200	$271,000	$311,000
Total Revenues	$25,200	$271,000	$311,000

Enactment of this legislation could generate $25,200 one-time in FY 2026, $271,000 one-time in FY 2027, and $311,000 one-time in FY 2028 for the newly created Solar Panel Waste Restricted Account from recycling study assessments and distributed generation fees.

Expenditures	FY2026	FY2027	FY2028
State Tax Commission Administrative Charge Account (GFR)	$0	$98,300	$98,300
State Tax Commission Administrative Charge Account (GFR), One-time	$0	$800	$0
General Fund	$0	$1,900	$1,900
General Fund, One-time	$900	$0	$0
New Account Created By Bill (FN Only)	$0	$151,000	$151,000
New Account Created By Bill (FN Only), One-time	$25,200	$120,000	$160,000
Total Expenditures	$26,100	$372,000	$411,200

Enactment of this legislation could cost the Department of Environmental Quality (DEQ) $25,200 one-time in FY 2026 and $271,000 in FY 2027, and $311,000 in FY 2028 from the newly created Solar Panel Waste Restricted Account to implement a program regulating solar panel waste management and disposal, for database enhancements, and to complete a study on solar panel recycling. Enactment of this legislation could also cost the Department of Government Operations $900 one-time in FY 2026 and $1,900 ongoing in FY 2027 from the General Fund to create and monitor a new General Fund restricted account. Finally, enactment of this legislation could cost the Tax Commission $99,100 one-time in FY 2027 and $98,300 ongoing beginning in FY 2028 from the State Tax Commission Administrative Charge Account for staff support, database changes, and process updates to implement a new tax.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(900)	$(101,000)	$(100,200)

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

Enactment of this legislation will require local governments who operate landfills to register with the division as a solar panel waste disposal site in order to accept hazardous solar panel waste.

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

Enactment of this legislation could increase tax liability for renewable energy parent entities by $120,000 in FY 2027 and $160,000 in FY 2028 statewide. Assessments will vary based on the entity's total number of generating alternating current nameplate capacity megawatts of wind or solar electric generation facilities that are commercially operational. Enactment could also cost small-scale solar entities statewide $25,200 one-time in FY 2026 and $151,000 annually beginning in FY 2027 from paying a distributed generation fee. Finally, enactment of this legislation will require businesses who operate landfills to register with the division as a solar panel waste disposal site in order to accept hazardous solar panel waste.

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

Enactment of this legislation could result in a small increase in the regulatory burden for Utah residents or businesses.

Performance EvaluationJR1-4-601

This bill creates a new program or significantly expands an existing program.
For a list of questions lawmakers might ask to improve accountability for the proposed program, please see: https://budget.utah.gov/newprogram

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.

2026/02/23 14:05, Lead Analyst Lacey Moore, Attorney: Williams, R.

Fiscal Note