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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$0	$(405,900)	$(405,900)

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, One-time	$5,900	$0	$0
Income Tax Fund, One-time	$0	$400,000	$0
Total Expenditures	$5,900	$400,000	$0

Enactment of this legislation may cost the University of Utah $400,000 Income Tax Fund one-time in FY 2027 to conduct a feasibility study and cost the Department of Health and Human Services $5,900 General Fund one-time in FY 2026 for 80 hours of staff time to make rules and publish guidelines.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(5,900)	$(400,000)	$0

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 Russell Frandsen, Attorney: Orton, K.

Fiscal Note