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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(2,200)	$(2,200)	$(4,400)

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

Revenues	FY2026	FY2027	FY2028
Commerce Service Account	$0	$2,200	$2,200
Commerce Service Account, One-time	$0	$2,200	$0
General Fund	$0	$(2,200)	$(2,200)
General Fund, One-time	$0	$(2,200)	$0
Total Revenues	$0	$0	$0

Enactment of this legislation could reduce the year-end transfer from the Commerce Service Account to the General Fund by $2,200 one-time in FY 2027 and $2,200 ongoing beginning in FY 2027 due to the expenditures listed below.

Expenditures	FY2026	FY2027	FY2028
Commerce Service Account	$0	$2,200	$2,200
Commerce Service Account, One-time	$0	$2,200	$0
Total Expenditures	$0	$4,400	$2,200

Enactment of this legislation could increase the costs to the Commerce Service Account by $2,200 one-time in FY 2027 and $2,200 ongoing in FY 2027 due to rule-writing and regulating the new changes.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(4,400)	$(2,200)

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 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.

2026/02/10 11:37, Lead Analyst Noah Hansen, Attorney: Weenig, A.

Fiscal Note