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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(5,547,300)	$(1,904,500)	$(7,451,800)

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

Revenues	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$(4,025,000)	$(4,025,000)
Dedicated Credits Revenue, One-time	$(606,500)	$0	$0
Total Revenues	$(606,500)	$(4,025,000)	$(4,025,000)

Enactment of this bill could reduce Dedicated Credits revenue to the Courts by about $4,025,000 ongoing in FY 2027 and $606,500 one-time in FY 2026 as a result of the elimination of online records access fee collections.

Expenditures	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$(4,025,000)	$(4,025,000)
Dedicated Credits Revenue, One-time	$(606,500)	$0	$0
General Fund	$0	$5,547,300	$5,547,300
General Fund, One-time	$606,500	$1,298,000	$0
Total Expenditures	$0	$2,820,300	$1,522,300

Enactment of this legislation could have a net cost to the Courts of $2,820,300 in FY 2027 and $1,522,300 ongoing in FY 2028 for administering enhanced audio recording/recording/posting requirements, IT system changes for public accessibility, annual financial disclosure processing for state and local judicial officers, and to replace reduced fee collections with General Fund resources. The impact breakdown is as follows: 1. General Fund - $5,547,300 ongoing and $1,298,000 one-time beginning in FY 2027 plus $606,500 one-time in FY 2006; and 2. Dedicated Credits - ($4,025,000) ongoing reduction beginning in FY 2027 and a ($606,500) one-time reduction in FY 2026.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(606,500)	$(6,845,300)	$(5,547,300)

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 bill could save certain individuals about $4,025,000 ongoing beginning in FY 2027 and $606,500 one-time in FY 2026 in online records access fees.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation could result in a small reduction 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.

2026/02/12 21:18, Lead Analyst Gary Syphus, Attorney: Carlton, J.

Fiscal Note