Representatives Seal

Fiscal Note

S.B. 110

2026 General Session

Marriage Amendments

by Weiler, Todd

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $78,500 $0 $78,500


State GovernmentUCA 36-12-13(2)(c)
Revenues FY2026 FY2027 FY2028
Court Security Account (GFR) $0 $(2,700) $(2,700)
Children's Legal Defense (GFR) $0 $(400) $(400)
Tobacco Settlement (GFR) $0 $(1,400) $(1,400)
Dispute Resolution (GFR) $0 $(500) $(500)
General Fund $0 $(28,900) $(28,900)
Total Revenues $0 $(33,900) $(33,900)

Enactment of this legislation could decrease revenues to the Courts by $33,900 annually beginning in FY27 broken down in the following amounts: -$28,900 to the General Fund; -$2,700 to the Court Security Account; -$1,400 to the Tobacco Settlement Account; -$500 to the Dispute Resolution Account; and -400 to the Children's Legal Defense Account.


Expenditures FY2026 FY2027 FY2028
General Fund $0 $(107,400) $(107,400)
Total Expenditures $0 $(107,400) $(107,400)

Enactment of this legislation could reduce the Courts costs by $107,400 ongoing from the General Fund beginning in FY27 due to the elimination of court adjudicated marriages.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $0 $73,500 $73,500
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 could save the 90 individuals on average annually who no longer apply for a court adjudicated marriage $375 in filing fees for a total annual savings of $33,900 beginning in FY27. Inasmuch as individuals who would have filed taxes as married but are unable to do so as a result of this legislation, their tax burden could increase by $800 annually. The aggregate amount is unknown.

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.