Representatives Seal

Fiscal Note

1st Sub. S.B. 100 (Green)

2026 General Session

Federal Guidance Letter Amendments - As Amended

by Stratton, Keven J.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $(18,700) $(4,000) $(22,700)


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 $1,500 $1,500
Federal Funds $0 $700 $700
General Fund $0 $18,700 $18,700
General Fund, One-time $4,000 $0 $0
Environmental Quality (GFR) $0 $2,500 $2,500
Total Expenditures $4,000 $23,400 $23,400

Enactment of this legislation could cost state agencies $4,000 one-time from the General Fund in FY 2026 and $23,400 ongoing, beginning in FY 2027, to implement the bill's reporting requirements. Of this amount, $18,700 is from the General Fund, $1,500 is from the Transportation Fund, and $2,500 is from restricted accounts. The Department of Health and Human Services indicates it can absorb $3,500 of the General Fund costs. Net General Fund costs after absorption are $19,200.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $(4,000) $(23,400) $(23,400)
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.