Representatives Seal

Fiscal Note

S.B. 204

2026 General Session

Physical Therapy Payment Amendments

by McKell, Michael K.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $(75,000) $37,500 $(37,500)


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
Other Financing Sources $0 $35,000 $35,000
Other Financing Sources, One-time $0 $(17,500) $0
General Fund $0 $32,000 $32,000
General Fund, One-time $0 $(16,000) $0
Income Tax Fund $0 $43,000 $43,000
Income Tax Fund, One-time $0 $(21,500) $0
Total Expenditures $0 $55,000 $110,000

The costs for physical therapy service coverage could increase expenditures for the state employee health plan by an estimated $0.12 per member per month, summing to $55,000 one-time in FY 2027 and $110,000 ongoing beginning in FY 2028, of which $32,000 is from the General Fund, $43,000 is from the Income Tax Fund, and $35,000 is from other funding sources. Additional costs could accrue to higher education institutions not covered by the Public Employees Health Program.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $0 $(55,000) $(110,000)
Local GovernmentUCA 36-12-13(2)(c)

Enactment of this legislation could impact local entities by an estimated $0.12 per member per month. For local entities covered by PEHP, this could result in an aggregate impact of $124,000 annually. The aggregate cost to entities covered by private insurers is unknown.

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.