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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(119,200)	$(54,800)	$(174,000)

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 an estimated $249,000 ongoing in Dedicated Credits beginning in FY 2027 to the Office of Data Privacy from fees charged to local governments. To the extent that more people are convicted of a Class B misdemeanor as a result of this bill and pay their financial obligations, this could increase revenue per case in the following amounts: (1) General Fund, $290; and (2) Court Security, $38.

Expenditures	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$249,000	$249,000
General Fund	$0	$119,200	$119,200
General Fund, One-time	$4,800	$50,000	$0
Total Expenditures	$4,800	$418,200	$368,200

Enactment of this legislation could cost from the General Fund the Office of Data Privacy an estimated $123,900 ongoing from the General Fund in FY 2027 for privacy oversight, training, complaint resolution, and staff support. The legislation could also cost the Office of Data Privacy an estimated $4,800 one-time in FY 2026 and $50,000 one-time in FY 2027 from the General Fund to develop data governance models for cities, counties, and education entities. Ongoing maintenance of these models could cost an estimated $249,000 in Dedicated Credits beginning in FY 2027, funded through user fees. In addition, the bill shifts support for the Privacy Commission from the Office of the State Auditor to the Office of Data Privacy, resulting in an estimated ($4,700) ongoing General Fund cost reduction to the Office of the State Auditor in FY 2027.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(4,800)	$(169,200)	$(119,200)

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. Enactment could increase revenue to local governments by about $350 per case for fines and fees due to the creation of a Class B misdemeanor. As a result, local government entities could experience the following estimated expenditures: (1) prosecutors, $812 per case; (2) public defense, $975 per case; (3) county jails, an unknown increase at approximately $83 per day per offender for incarceration costs; and (4) local justice courts, an unknown increase.

Individuals & BusinessesUCA 36-12-13(2)(c)

To the extent that individuals violate provisions of this bill and are convicted of a Class B misdemeanor, this could cost certain offenders about $680 per case; however, the total amount is unknown.

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.

2026/03/04 20:25, Lead Analyst Ivan Djambov, Attorney: Elder, S.

Fiscal Note