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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$78,500	$(78,500)	$0

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

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

Enactment of this legislation could decrease revenues to the Courts by $33,900 annually beginning in FY28 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)
General Fund, One-time	$0	$107,400	$107,400
Total Expenditures	$0	$0	$0

Enactment of this legislation could reduce the Courts costs by $107,400 ongoing from the General Fund beginning in FY28 due to the elimination of court adjudicated marriages.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$0	$(33,900)

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 FY28. 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.

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.

2026/01/27 10:34, Lead Analyst Joseph Fitzgerald, Attorney: Nelson, P.

Fiscal Note