General, Income Tax, and Uniform School FundsJR4-4-101

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$0	$(34,900)	$(34,900)

State GovernmentUCA 36-12-13(2)(c)

Revenues	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$480,000	$480,000
Dedicated Credits Revenue, One-time	$0	$(320,000)	$0
Total Revenues	$0	$160,000	$480,000

Enactment of this legislation could increase dedicated credits revenue to the Tax Commission by $160,000 one-time in FY 2027 and $480,000 ongoing beginning in FY 2028 from civil penalties for avoiding emissions inspections. Annual civil penalty revenues assume conducting 12,000 investigations per year with 5% generating sufficient evidence for a $1,000 civil penalty with an 80% collection rate.

Expenditures	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$480,000	$480,000
Dedicated Credits Revenue, One-time	$0	$(320,000)	$0
General Fund, One-time	$0	$34,900	$0
Total Expenditures	$0	$194,900	$480,000

Enactment of this legislation could cost the Tax Commission $160,000 one-time in FY 2027 and $480,000 ongoing beginning in FY 2028 from dedicated credits for an investigator, equipment, and pass thru funding for counties. Additionally, Tax Commission costs could increase by $34,900 one-time in FY 2027 from the General Fund for system updates.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(34,900)	$0

Local GovernmentUCA 36-12-13(2)(c)

To the extent that civil penalties collected by the Tax Commission exceed its investigation and administration costs, enactment of this legislation could increase counties' civil penalty revenues by $105,200 one-time in FY 2027 and $374,400 ongoing in FY 2028.

Individuals & BusinessesUCA 36-12-13(2)(c)

To the extent that an individual improperly registers a vehicle in another county to avoid emissions testing, enactment of this legislation could cost an individual $1,000 as a civil penalty. In aggregate, these civil penalties could cost individuals $160,000 one-time in FY 2027 and $480,000 ongoing beginning in FY 2028, assuming 600 civil penalties are assessed annually with an 80% collection rate.

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.

Notes on Notes

Fiscal notes estimate the direct costs or revenues of enacting a bill. The Legislature uses them to balance the budget. They do not measure a bill's benefits or non-fiscal impacts like opportunity costs, wait times, or inconvenience. A fiscal note is not an appropriation. The Legislature decides appropriations separately.

2026/02/09 11:58, Lead Analyst Tim Bereece, Attorney: Williams, R.

Fiscal Note