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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$0	$0	$0

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
Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account (GFR)	$0	$150,200	$150,200
Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account (GFR), One-time	$32,400	$0	$0
Total Expenditures	$32,400	$150,200	$150,200

Enactment of this Legislation may cost the Department of Health and Human Services from the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account $27,500 one-time in FY 2026 and $150,200 ongoing beginning in FY 2027 for 1.05 full-time equivalent employees and supplies. Additionally, the bill may cost the the Department of Health and Human Services $4,900 one-time from the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account in FY 2026 for 72 hours of staff time searching and applying for federal grants. The department has indicated that it can absorb this $4,900 one-time cost.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(32,400)	$(150,200)	$(150,200)

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 likely will not change 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.

2026/02/02 08:08, Lead Analyst Russell Frandsen, Attorney: Shewan, A.

Fiscal Note