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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(3,947,000)	$(220,000)	$(4,167,000)

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	$3,947,000	$3,947,000
General Fund, One-time	$0	$220,000	$0
Total Expenditures	$0	$4,167,000	$3,947,000

Enactment of this legislation could cost the Senate $1,148,000 ongoing and $64,000 one-time from the General Fund in FY 2027 for legislative aides and equipment. Enactment could also cost the House of Representatives $2,799,000 ongoing and $156,000 one-time from the General Fund in FY 2027 for legislative aides and equipment.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(4,167,000)	$(3,947,000)

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.

2026/01/30 11:50, Lead Analyst Laurie Haupt, Attorney: Gilbert, C.

Fiscal Note