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
Dedicated Credits Revenue	$0	$(161,900)	$(161,900)
Total Revenues	$0	$(161,900)	$(161,900)

Enactment of this legislation could reduce Dedicated Credit revenue by $161,900 ongoing beginning in FY 2027 from fewer Kratom product registrations and registered food establishments.

Expenditures	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$(161,900)	$(161,900)
Total Expenditures	$0	$(161,900)	$(161,900)

Enactment of this legislation could reduce expenditures by the Department of Agriculture and Food by $161,900 beginning in FY 2027 from fewer inspections of products and food establishments.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$0	$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 could reduce the food establishment registration fees paid by 521 kratom retailers by $51,200. This legislation could also reduce product registration fees paid by kratom processors by $110,700 from making 233 products ineligible for registration and sale.

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.

2026/01/29 20:38, Lead Analyst Lacey Moore, Attorney: Williams, C.

Fiscal Note