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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(6,000)	$(11,100)	$(17,100)

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

Revenues	FY2026	FY2027	FY2028
Commerce Service Account	$0	$6,800	$6,800
Commerce Service Account, One-time	$0	$11,100	$0
General Fund	$0	$(6,000)	$(6,000)
General Fund, One-time	$0	$(11,100)	$0
Total Revenues	$0	$800	$800

Enactment of this legislation could increase fees to the Commerce Service Account by $800 ongoing beginning in FY 2027. This, combined with the expenditures listed below, could reduce the year-end transfer from the Commerce Service Account to the General Fund by $6,000 ongoing beginning in FY 2027 and $11,100 one-time in FY 2027.

Expenditures	FY2026	FY2027	FY2028
Commerce Service Account	$0	$6,800	$6,800
Commerce Service Account, One-time	$0	$11,100	$0
Total Expenditures	$0	$17,900	$6,800

Enactment of this legislation could cost the Department of Commerce $6,800 ongoing from the Commerce Service Account beginning in FY 2027 and $11,100 one-time from the Commerce Service Account in FY 2027 due to the staff costs for rule-writing and system updating required to create a new license. Expenditures from the Commerce Service Account impact the year-end transfer to the General Fund.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(17,100)	$(6,000)

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 could cause an estimated 22 people to pay the $35 respiratory care apprentice license fee due to the creation of the new respiratory care apprentice license. This would aggregate to $770 ongoing beginning in FY 2027.

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.

2026/01/13 12:16, Lead Analyst Noah Hansen, Attorney: Moore, T.

Fiscal Note