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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$0	$0	$0

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
Total Expenditures	$0	$0	$0

Enactment of this legislation likely will not materially impact state expenditures.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$0	$0

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

To the extent that a county legislative body compensates merit system officer for surrendering their merit status, enactment could cost a county $10,800 ongoing in FY 2027 for every 1% increase in salary-driven compensation offered to 10 merit system officers. To the extent counties compensate members of its merit system commission, enactment could cost an unknown amount one-time in FY 2027 to develop job classification plan and a separate written policy providing incentives for merit system officer who surrender their merit status.

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.

2026/02/17 21:49, Lead Analyst Tim Bereece, Attorney: Schaefermeyer, S.

Fiscal Note