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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(13,400)	$(900)	$(14,300)

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

Revenues	FY2026	FY2027	FY2028
Total Revenues	$0	$0	$0

Enactment of this legislation likely will not materially impact state revenue.

Expenditures	FY2026	FY2027	FY2028
General Fund	$0	$13,400	$13,400
General Fund, One-time	$0	$900	$0
Total Expenditures	$0	$14,300	$13,400

Enactment of this legislation could cost the Department of Corrections from the General Fund $900 one-time in FY 2027 for staff training, course development, and licensing, and $13,400 ongoing beginning in FY 2027 for staff time and course materials. The department has indicated it can absorb these costs in existing appropriations.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(14,300)	$(13,400)

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.

2026/01/21 11:38, Lead Analyst Nate Osborne, Attorney: Rogers, J.

Fiscal Note