Representatives Seal

Fiscal Note

S.B. 3

2026 General Session

Current Fiscal Year Supplemental Appropriations

by Stevenson, Jerry W.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $0 $163,903,700 $163,903,700
State GovernmentUCA 36-12-13(2)(c)
Revenues FY2026 FY2027 FY2028
General Fund, One-time $52,492,200 $0 $0
Restricted Revenue, One-time $(85,605,200) $0 $0
Total Revenues $(33,113,000) $0 $0

This bill deposits $52,492,200 in FY 2026 into the unrestricted General and Income Tax funds. It reduces transfers from the General/Income Tax funds into other funds and accounts by ($85,605,200) in FY 2026.

Expenditures FY2026 FY2027 FY2028
Transfers, One-time $77,381,200 $0 $0
Transportation Fund, One-time $1,951,000 $0 $0
Other Financing Sources, One-time $(11,060,400) $0 $0
Federal Funds, One-time $120,764,600 $0 $0
Dedicated Credits Revenue, One-time $303,636,500 $0 $0
Beginning Nonlapsing, One-time $(84,659,500) $0 $0
General Fund, One-time $(79,296,600) $0 $0
Income Tax Fund, One-time $(32,114,900) $0 $0
Restricted Revenue, One-time $125,016,500 $0 $0
Total Expenditures $421,618,400 $0 $0

This bill appropriates $454,731,400, including ($25,806,300) from the General/Income Tax funds for FY 2026. These appropriations support the operations and capital acquisitions of state government, including expendable funds and accounts. It reduces transfers from the General/Income Tax funds into other funds and accounts by ($85,605,200) in FY 2026.

FY2026 FY2027 FY2028
Net All Funds (rev-exp) $(454,731,400) $0 $0
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.

2026/03/02 09:01, Lead Analyst Josh Pittman, Attorney: Gilbert, C.