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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(2,962,500)	$(1,075,300)	$(4,037,800)

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

Revenues	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$78,400	$78,400
Total Revenues	$0	$78,400	$78,400

Enactment of this bill could increase dedicated credit revenue to the Attorney General by $78,400 ongoing beginning in FY 2027 for legal services.

Expenditures	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$78,400	$78,400
General Fund	$0	$2,962,500	$2,962,500
General Fund, One-time	$784,600	$290,700	$0
Total Expenditures	$784,600	$3,331,600	$3,040,900

Enactment of this bill could cost $3,040,900 ongoing and $1,075,300 one-time from the General Fund in FY 2026 and FY 2027, the cost breakdown is as follows: 1. Public Safety - $2,493,000 ongoing and $732,100 one-time for establishment/maintenance of a sex offender monitoring program for certain offenders, IT system changes, and legal services (of which $78,400 ongoing would be passed through to the Attorney General); 2. Corrections - $396,800 and $52,500 one-time for offender monitoring and equipment; and 3. Courts - $72,700 ongoing and $290,700 one-time for IT system changes and warrant review. This estimate assumes about 350 applicable offenders annually.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(784,600)	$(3,253,200)	$(2,962,500)

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

Enactment of this bill could save local law enforcement agencies an unknown amount in ongoing sex offender monitoring costs beginning in FY 2026.

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.

2026/02/04 17:28, Lead Analyst Gary Syphus, Attorney: Rogers, J.

Fiscal Note