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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$390,400	$(54,800)	$335,600

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

Revenues	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$249,000	$249,000
Total Revenues	$0	$249,000	$249,000

Enactment of this legislation could generate estimated $249,000 ongoing in Dedicated Credits in FY 2027 to the Office of Data Privacy from fees charged to local governments.

Expenditures	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$119,500	$119,500
General Fund	$0	$(390,400)	$(390,400)
General Fund, One-time	$4,800	$50,000	$0
Total Expenditures	$4,800	$(220,900)	$(270,900)

Enactment of this legislation could cost the Office of Data Privacy an estimated $4,800 one-time in FY 2026, $50,000 one-time in FY 2027, and $123,900 ongoing from the General Fund to support expanded statutory responsibilities, including the development of data governance models. Ongoing maintenance of the models would cost an estimated $249,000 in Dedicated Credits, funded through user fees beginning in FY 2027. The bill also transfers support for the Privacy Commission from the Office of the State Auditor to the Department of Government Operations, reducing ongoing costs to the Office of the State Auditor by $4,700 and increasing ongoing costs to the Office of Data Privacy by an estimated $7,600 beginning in FY 2027. Additionally, repeal of the Privacy Auditor statute would reduce ongoing costs to the Office of the State Auditor by an estimated $514,300 from the General Fund and $129,500 from Dedicated Credits starting in FY 2027.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(4,800)	$469,900	$519,900

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

Enactment of this legislation could result in a total cost to local governments an estimated $249,000 ongoing in FY 2027 in fees for the of the governance models developed and maintained by the Office of Data Privacy.

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.

2026/02/27 21:13, Lead Analyst Ivan Djambov, Attorney: Elder, S.

Fiscal Note