Representatives Seal

Fiscal Note

S.B. 179

2026 General Session

Wage Amendments

by Blouin, Nate

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $(72,799,000) $7,508,000 $(65,291,000)


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
Transportation Fund $0 $1,336,000 $1,336,000
Transportation Fund, One-time $143,000 $(281,000) $0
Other Financing Sources $0 $1,091,000 $1,091,000
Other Financing Sources, One-time $117,000 $(229,000) $0
Restricted Accounts (FN Only) $0 $1,225,000 $1,225,000
Restricted Accounts (FN Only), One-time $131,000 $(257,000) $0
Federal Funds $0 $2,900,000 $2,900,000
Federal Funds, One-time $311,000 $(610,000) $0
Dedicated Credits Revenue $0 $971,000 $971,000
Dedicated Credits Revenue, One-time $104,000 $(204,000) $0
General Fund $0 $8,120,000 $8,120,000
General Fund, One-time $869,000 $(1,707,000) $0
Income Tax Fund $0 $64,679,000 $64,679,000
Income Tax Fund, One-time $6,926,000 $(13,596,000) $0
Total Expenditures $8,601,000 $63,438,000 $80,322,000

Enactment of this legislation could increase the statewide cost of wages and benefits paid to state, higher education, and public education employees by an estimated $8,601,000 one-time in FY 2026, $63,438,000 one-time in FY 2027, and $80,322,000 ongoing beginning in FY 2028, of which approximately $8,120,000 would be from the General Fund and approximately $64,679,000 would be from the Income Tax Fund.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $(8,601,000) $(63,438,000) $(80,322,000)
Local GovernmentUCA 36-12-13(2)(c)

Enactment of this legislation could increase local government expenditures, in aggregate, for wages and benefits paid to local government employees by an estimated $2,867,000 in FY 2026, $21,146,000 in FY 2027, and $26,774,000 ongoing beginning in FY 2028; actual impacts will vary by locality.

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 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.