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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(3,300)	$0	$(3,300)

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

Revenues	FY2026	FY2027	FY2028
Commerce Service Account	$0	$3,300	$3,300
General Fund	$0	$(3,300)	$(3,300)
Total Revenues	$0	$0	$0

Enactment of this legislation could decrease the year-end transfer from the Commerce Service Account to the General Fund by $3,300 ongoing beginning in FY 2027 due to the expenditures listed below.

Expenditures	FY2026	FY2027	FY2028
Commerce Service Account	$0	$3,300	$3,300
Total Expenditures	$0	$3,300	$3,300

Enactment of this legislation could increase costs to the Department of Commerce by $3,300 ongoing from the Commerce Service Account beginning in FY 2027 for staff support due to the increased complexity and time needed on affiliate business audits.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(3,300)	$(3,300)

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 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 could result in a small increase in 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.

2026/02/20 09:34, Lead Analyst Noah Hansen, Attorney: Moore, T.

Fiscal Note