Representatives Seal

Fiscal Note

S.B. 100

2026 General Session

Federal Guidance Letter Amendments

by Stratton, Keven J.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $(36,900) $(6,300) $(43,200)
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
Transportation Fund $0 $2,400 $2,400
Federal Funds $0 $1,700 $1,700
Federal Funds, One-time $1,000 $0 $0
General Fund $0 $36,900 $36,900
General Fund, One-time $6,300 $0 $0
Restricted Revenue $0 $6,200 $6,200
Restricted Revenue, One-time $1,000 $0 $0
Total Expenditures $8,300 $47,200 $47,200

Enactment of this legislation could cost the Department of Health and Human Services $28,500 ongoing from the General Fund beginning in FY 2027, $1,700 ongoing from federal funds beginning in FY 2027, $6,300 from the General Fund one-time in FY 2026, and $1,000 from federal funds one-time in FY 2026. The department indicates it can absorb $1,000 from the General Fund in FY 2027. Enactment could also cost the Department of Environmental Quality $8,400 ongoing from the General Fund beginning in FY 2027, $6,200 ongoing from the Environmental Quality Restricted Account beginning in FY 2027, and $1,000 from the Environmental Quality Restricted Account one-time in FY 2026. Enactment could also cost the Department of Transportation $2,400 ongoing from the Transportation Fund beginning in FY 2027.

FY2026 FY2027 FY2028
Net All Funds (rev-exp) $(8,300) $(47,200) $(47,200)
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 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 16:26, Lead Analyst Steven Allred, Attorney: Harb, G.