Representatives Seal

Fiscal Note

4th Sub. S.B. 174 (Pumpkin)

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.) $(63,300) $(1,800) $(65,100)


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
General Fund $0 $63,300 $63,300
General Fund, One-time $1,800 $0 $0
Total Expenditures $1,800 $63,300 $63,300

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. 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) $(63,300) $(63,300)
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.