Representatives Seal

Fiscal Note

3rd Sub. S.B. 151 (Ivory)

2026 General Session

Public Safety Funding Amendments

by Harper, Wayne A.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $7,300,000 $(707,800) $6,592,200


State GovernmentUCA 36-12-13(2)(c)
Revenues FY2026 FY2027 FY2028
Firefighters Retirement Trust & Agency Fund $0 $(10,300,000) $(10,300,000)
Firefighters Retirement Trust & Agency Fund, One-time $0 $700,000 $0
Motor Vehicle Safety Impact Restricted Account $0 $3,000,000 $3,000,000
General Fund $0 $7,300,000 $7,300,000
General Fund, One-time $0 $(700,000) $0
Total Revenues $0 $0 $0

Enactment of this legislation could shift the allocation of fire insurance premiums taxes by reallocating $3,000,000 to the Motor Vehicle Safety Impact Restricted Account ongoing, and $6,600,000 in FY 2027 and $7,300,000 in FY 2028 to the General Fund.


Expenditures FY2026 FY2027 FY2028
Transportation Investment Fund of 2005 $0 $2,000,000 $2,000,000
Motor Vehicle Safety Impact Restricted Account $0 $3,000,000 $3,000,000
General Fund, One-time $7,800 $0 $0
Total Expenditures $7,800 $5,000,000 $5,000,000

Enactment of this legislation could cost the Department of Public Safety $2,000,000 ongoing from the Transportation Investment Fund of 2005 and $3,000,000 ongoing from the Motor Vehicle Safety Impact Restricted Account beginning in FY 2027 to hire additional Highway Patrol Troopers. Enactment of this legislation could also cost the Tax Commission $7,800 one-time in FY 2026 from the General Fund for programming and testing to update forms and instructions based on the provisions of the bill.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $(7,800) $(5,000,000) $(5,000,000)
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.