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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(11,500)	$0	$(11,500)

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

Revenues	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$155,000	$155,000
Total Revenues	$0	$155,000	$155,000

Enactment of this legislation could increase dedicated credit revenue to the Office of the State Auditor $155,000 ongoing beginning in FY 2027 from auditing a new district with bonding and taxing authority.

Expenditures	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$155,000	$155,000
General Fund	$0	$11,500	$11,500
Total Expenditures	$0	$166,500	$166,500

Enactment of this legislation could cost the Office of the State Auditor (Auditor) $155,000 from Dedicated Credits and $10,500 from the General Fund ongoing beginning in FY 2027 from to annually audit a new district with bonding and taxing authority and to include the a new district in the state’s Annual Comprehensive Financial Report. Enactment of this legislation could cost the Department of Natural Resources (DNR) $1,000 ongoing beginning in FY 2027 from adding two members to the Utah Energy Council.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(11,500)	$(11,500)

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

This bill allows the Utah Energy Council to create the Utah Energy Infrastructure Service District, a new political subdivision which is authorized to collect privilege tax in a designated service area up to a maximum rate of 0.0023. It's currently unknown where or when this tax would be implemented.

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

To the extent that businesses or individuals are included in the boundaries of a service area for the Utah Energy Infrastructure Service District, they could be subject to a privilege tax up to a maximum rate of 0.0023. It's unknown when or where this service area could be created.

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 creates a new program or significantly expands an existing program.
For a list of questions lawmakers might ask to improve accountability for the proposed program, please see: https://budget.utah.gov/newprogram

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.

2026/03/05 10:24, Lead Analyst Lacey Moore, Attorney: Elder, S.

Fiscal Note