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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(1,717,500)	$465,100	$(1,252,400)

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

Revenues	FY2026	FY2027	FY2028
Court Security Account (GFR)	$0	$5,300	$5,300
Dedicated Credits Revenue	$0	$(338,400)	$(338,400)
Dedicated Credits Revenue, One-time	$(28,200)	$0	$0
General Fund	$0	$181,900	$181,900
Total Revenues	$(28,200)	$(151,200)	$(151,200)

Enactment of this legislation could eliminate the revenue from Kratom sales licenses, which is an estimated $338,400 annually, with $28,200 reduced in FY 2026. It could also result in ongoing General Fund revenue of $181,900 from the assessment of fines and criminal surcharge fees beginning in FY 2027. This could also result in $5,300 in ongoing revenue to the Court Security Account beginning in FY 2027.

Expenditures	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$(338,400)	$(338,400)
Dedicated Credits Revenue, One-time	$(28,200)	$0	$0
General Fund	$0	$1,899,400	$1,899,400
General Fund, One-time	$0	$(465,100)	$(232,500)
Total Expenditures	$(28,200)	$1,095,900	$1,328,500

Enactment of this bill could cost a total of $1,434,300 from the General Fund in FY 2027, $1,666,900 in FY 2028, and $1,899,400 in each year thereafter. The cost breakdown is as follows: 1. Courts - $286,800 ongoing beginning in FY 2027 for case processing; 2. Department of Corrections - $1,143,000 in FY 2027, $1,371,000 in FY 2028, $1,599,000 in each year thereafter; 3. Board of Pardons and Parole - $4,500 in FY 2027, $9,100 in FY 2028, $13,600 in each year thereafter. This assumes the following increases: 1. Probation - 150 additional 1-year commitments; 2. Prison - 6 additional 3-year commitments; 3. Parole - all 1-year commitments. Also, this bill could result in an ongoing reduction of $338,400 in expenditures from the Department of Agriculture, which would no longer administer and enforce the Kratom Consumer Protection Act or register Kratom retailers.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(1,247,100)	$(1,479,700)

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

Enactment of this legislation could result in $61,800 in ongoing revenue to local entities from fines and fees.

Individuals & BusinessesUCA 36-12-13(2)(c)

Individuals cited for violations could pay up to $2,500 per case for an aggregated cost of $249,000 in fines and surcharge fees 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 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.

2026/02/09 10:58, Lead Analyst Nate Osborne, Attorney: Williams, C.

Fiscal Note