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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(7,500)	$0	$(7,500)

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	$7,500	$7,500
Total Expenditures	$0	$7,500	$7,500

Enactment of this legislation could cost the Lt. Governor's Office an estimated $7,500 ongoing from the General Fund for staff time, starting in FY 2027. In the event the governor were to call a special legislative session to appropriate funding for a special election to fill a legislative vacancy as required by this bill, that could cost the Legislature an estimated $50,000 one-time from the General Fund per special session. State government must fund local costs for holding a special election under this bill. The estimated cost to conduct a special election is $2.25 per active registered voter. Assuming 22,500 active registered voters per legislative district, this bill might cost an additional $50,000 one-time from the General Fund per special election for election costs.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(7,500)	$(7,500)

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

Enactment of this legislation could result in local government costs of approximately $2.25 per active registered voter if a special election to fill a legislative vacancy is held on a date that does not coincide with an existing election. Those costs must be funded by the state under this legislation. Local governments might therefore receive $50,000 in state funding per special election to fund $50,000 in election costs.

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 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.

2026/02/05 09:27, Lead Analyst Ivan Djambov, Attorney: Vaughn, T.

Fiscal Note