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	$(33,800)	$(33,800)
Dedicated Credits Revenue, One-time	$(2,800)	$0	$0
General Fund	$0	$181,900	$181,900
Total Revenues	$(2,800)	$153,400	$153,400

Enactment of this legislation could reduce revenue to the Department of Agriculture and Food from Kratom sales licenses by approximately 10% or $33,800 annually, with $2,800 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
General Fund	$0	$1,899,400	$1,899,400
General Fund, One-time	$0	$(465,100)	$(232,500)
Total Expenditures	$0	$1,434,300	$1,666,900

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.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(2,800)	$(1,280,900)	$(1,513,500)

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.

2026/01/20 11:21, Lead Analyst Nate Osborne, Attorney: Williams, C.

Fiscal Note