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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(11,900)	$(11,900)	$(23,800)

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

Revenues	FY2026	FY2027	FY2028
General Fund, One-time	$(11,900)	$0	$0
Insurance Department Acct (GFR), One-time	$11,900	$0	$0
Total Revenues	$0	$0	$0

Enactment of this Legislation could decrease the year-end transfer to the General Fund from the Insurance Department Restricted Account by $11,900 one-time in FY 2026.

Expenditures	FY2026	FY2027	FY2028
Other Financing Sources	$0	$3,600	$3,600
Dedicated Credits Revenue	$0	$2,500	$2,500
General Fund	$0	$4,100	$4,100
Income Tax Fund	$0	$7,800	$7,800
Insurance Department Acct (GFR), One-time	$11,900	$0	$0
Total Expenditures	$11,900	$18,000	$18,000

Enactment of this legislation may cost the Department of Insurance $11,900 one-time from the Insurance Department Restricted Account in FY 2026 for around 140 hours of staff time to process forms from 25 insurers. The Public Employees Health Program estimates that its costs will increase $8,000 in FY 2027, of which $4,400 comes from the General/Income Tax Funds. The state also covers mandates for Higher Education/Public Education. Their costs may increase by $10,000/$20,000 beginning in FY 2027. Of these costs, $7,500/$20,000 is paid for by the General/Income Tax Funds.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(11,900)	$(18,000)	$(18,000)

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

Local governments may see an increase in healthcare costs of $10,000 beginning in FY 2027.

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 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.

2026/01/28 08:16, Lead Analyst Russell Frandsen, Attorney: Williams, C.

Fiscal Note