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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(4,303,400)	$(102,100)	$(4,405,500)

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

Revenues	FY2026	FY2027	FY2028
Commerce Service Account	$0	$150,600	$150,600
Commerce Service Account, One-time	$19,700	$(16,200)	$0
General Fund	$0	$(511,200)	$(511,200)
General Fund, One-time	$(66,900)	$54,900	$0
Oil and Gas Conservation Account (GFR)	$0	$31,300	$31,300
Oil and Gas Conservation Account (GFR), One-time	$4,100	$(3,400)	$0
Insurance Department Acct (GFR)	$0	$49,600	$49,600
Insurance Department Acct (GFR), One-time	$6,500	$(5,300)	$0
Liquor Control Fund	$0	$279,700	$279,700
Liquor Control Fund, One-time	$36,600	$(30,000)	$0
Total Revenues	$0	$0	$0

Enactment of this legislation could cost the Department of Government Operations $19,700 from the Commerce Service Account in FY 2026, $134,400 in FY 2027, and $150,600 ongoing in FY2028; $6,500 from the Insurance Department Account in FY 2026, $44,200 in FY 2027, and $49,500 onoging in FY 2028; $36,600 from the Liquor Control Fund in FY 2026, $249,700 in FY 2027, and $279,700 ongoing in FY 2028; and $4,100 from the Oil and Gas Conservation Account in FY 2026, $28,000 in FY 2027, and $31,300 ongoing in FY 2028. Expenditures from these accounts impact year-end transfers to the General Fund.

Expenditures	FY2026	FY2027	FY2028
Other Financing Sources	$0	$2,744,000	$2,744,000
Other Financing Sources, One-time	$359,200	$(294,400)	$0
General Fund	$0	$3,792,200	$3,792,200
General Fund, One-time	$495,100	$(405,000)	$0
Total Expenditures	$854,300	$5,836,800	$6,536,200

Enactment of this legislation could cost the Department of Government Operations $900 one-time from the General Fund in FY 2026 and $16,900 ongoing from the General Fund in FY 2027 to create and manage the fund, and for actuarial work. Enactment of this legislation could also cost $853,400 one-time in FY 2026 (of which $494,200 in from the General Fund and $359,200 is from other funds), $5,819,900 in FY 2027 (of which $3,370,300 is from the General Fund and $2,449,600 is from other funds), and $6,519,300 in FY 2028 and ongoing (of which $3,775,300 is from the General Fund and $2,744,000 is from other funds) to provide the pay out of sick leave as outlined in the bill.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(854,300)	$(5,836,800)	$(6,536,200)

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 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.

2026/02/24 10:34, Lead Analyst Nate Osborne, Attorney: Cipriano, M.

Fiscal Note