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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(150,200)	$(3,500)	$(153,700)

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	$150,200	$150,200
General Fund, One-time	$3,500	$0	$0
Total Expenditures	$3,500	$150,200	$150,200

Enactment of this legislation could cost the Department of Health and Human Services $150,200 ongoing from the General Fund in FY 27 and $3,500, one-time in FY 26, also from the General Fund to update rules, and hearing costs with administrative law judges for the appeals allowed by this bill. The Department has indicated that it can absorb $2,000 of the one-time costs within existing budgets.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(3,500)	$(150,200)	$(150,200)

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)

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 medium 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.

2026/02/09 10:15, Lead Analyst Sean C. Faherty, Attorney: Williams, C.

Fiscal Note