Representatives Seal

Fiscal Note

2nd Sub. S.B. 174 (Salmon)

2026 General Session

Exercise of Religious Beliefs and Conscience Amendments

by Stratton, Keven J.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $(111,300) $(60,800) $(172,100)


State GovernmentUCA 36-12-13(2)(c)
Revenues FY2026 FY2027 FY2028
General Fund $0 $(48,000) $(48,000)
General Fund, One-time $0 $(59,000) $0
Insurance Department Acct (GFR) $0 $48,000 $48,000
Insurance Department Acct (GFR), One-time $0 $59,000 $0
Total Revenues $0 $0 $0

Enactment of this legislation could decrease revenue to the General Fund by $48,000 ongoing and $59,000 one-time, both in FY 2027, due to spending from the Insurance Department Restricted Account, as shown below. Increased expenditures from the Insurance Department Restricted Account decrease the year-end transfer to the General Fund. To the extent that individuals or businesses bring private actions to the Courts, there may be revenue impacts to the Courts, depending on how many civil cases are filed. For each case filed, revenue from the $375 civil filing fee would be as follows: (1) General Fund: $321; (2) Court Security Account: $30; (3) Judicial Retirement: $15; (4) Dispute Resolution Account: $5; and (5) Children's Legal Defense Fund: $4.


Expenditures FY2026 FY2027 FY2028
General Fund $0 $63,300 $63,300
General Fund, One-time $1,800 $0 $0
Insurance Department Acct (GFR) $0 $48,000 $48,000
Insurance Department Acct (GFR), One-time $0 $59,000 $0
Total Expenditures $1,800 $170,300 $111,300

Enactment of this legislation could cost the Department of Health and Human Services $63,300 ongoing beginning in FY 2027, and $1,800 one-time in FY 2026, both from the General Fund, for personnel and data costs related to implementing this bill, including form development, complaint investigation, and management of a provider directory. The department has indicated it can absorb $2,900 of the ongoing and $300 of the one-time costs within existing budgets. Enactment of this legislation could also cost the Insurance Department $48,000 ongoing and $59,000 one-time, both in FY 2027, from the Insurance Department Restricted Account, for costs related to enforcing regulatory changes prescribed by this bill. To the extent that individuals or businesses bring private actions to the Courts, there may be cost impacts to the Courts, depending on how many civil cases are filed and how long they take to be decided. For each case filed, there could be $600 of court case processing impacts.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $(1,800) $(170,300) $(111,300)
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)

To the extent that individuals or businesses bring private actions to the Courts, they may pay $375 in Court fees. The aggregate impact is unknown.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation could result in a small increase in 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.