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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(146,200)	$0	$(146,200)

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

Revenues	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$62,700	$62,700
Commerce Service Account	$0	$146,200	$146,200
General Fund	$0	$(146,200)	$(146,200)
Consumer Protection Education & Training Fund	$0	$5,000	$5,000
Total Revenues	$0	$67,700	$67,700

Enactment of this legislation could increase dedicated credits revenue to the Attorney General Internal Service Fund by $62,700, ongoing beginning in FY 2027, paid by the Department of Commerce for enforcement of the bill's provisions. Enactment could also reduce revenue to the General Fund by $146,200, ongoing beginning in FY 2027, due to increased spending from the Commerce Service Account, as shown below. Spending from the Commerce Service Account reduces the year-end transfer to the General Fund. Enactment could increase revenue to the Consumer Protection Education and Training Fund by $5,000, ongoing beginning in FY 2027, as a result of fines.

Expenditures	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$62,700	$62,700
Commerce Service Account	$0	$146,200	$146,200
Consumer Protection Education & Training Fund	$0	$5,000	$5,000
Total Expenditures	$0	$213,900	$213,900

Enactment of this legislation could cost the Department of Commerce $83,500 ongoing from the Commerce Service Account and $5,000 ongoing from the Consumer Protection Education and Training Fund beginning in FY 2027 to investigate potential violations of the bill's provisions. Enactment could also cost the Department of Commerce $62,700 from the Commerce Service Account to pay Attorney General Internal Service Fund costs for enforcement of the bill's provisions, and could cost the Attorney General's Office $62,700 from Dedicated Credits collected from the Department of Commerce.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(146,200)	$(146,200)

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)

Businesses that violate the bill's provisions could pay additional fines of up to $2,500 per instance per day or $50,000 per violation of an administrative or court order. Assuming two fines of $2,500 each year, this bill could cost businesses $5,000 ongoing beginning in FY 2027.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation could result in a large increase in 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 10:58, Lead Analyst Steven Allred, Attorney: Elder, S.

Fiscal Note