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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(1,000)	$(4,000)	$(5,000)

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	$0	$1,000	$1,000
General Fund, One-time	$2,000	$2,000	$0
Total Expenditures	$2,000	$3,000	$1,000

Enactment of this legislation could cost the Department of Natural Resources $2,000 one-time in FY 2026, $2,000 one-time in FY 2027 and $1,000 ongoing beginning in FY 2027 for rule making and annual reporting. The Department has indicated it can absorb these costs.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(2,000)	$(3,000)	$(1,000)

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 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.

2026/01/27 10:13, Lead Analyst Lacey Moore, Attorney: Owen, P.

Fiscal Note