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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(41,000)	$0	$(41,000)

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

Revenues	FY2026	FY2027	FY2028
Premiums	$0	$105,000	$105,000
Total Revenues	$0	$105,000	$105,000

Enactment of this legislation could increase premium revenue to the Department of Government Operations by an estimated $105,000 ongoing beginning in FY 2027 due to Risk Management Internal Service Fund rate increases driven by higher liability. Enactment could also result in an unknown amount of additional revenue to Courts from case processing fees.

Expenditures	FY2026	FY2027	FY2028
Other Financing Sources	$0	$64,000	$64,000
Premiums	$0	$105,000	$105,000
General Fund	$0	$30,500	$30,500
Income Tax Fund	$0	$10,500	$10,500
Total Expenditures	$0	$210,000	$210,000

Enactment of this legislation could increase costs to the Department of Government Operations by an estimated $105,000 ongoing beginning in FY 2027 from premiums due to higher Risk Management Internal Service Fund rates resulting from increased liability. This cost would be distributed across state agencies through higher ISF premiums totaling an estimated $30,500 from the General Fund, $10,500 from the Income Tax Fund, and $64,000 from other funding sources. Enactment could also result in an unknown amount of additional costs to Courts from case processing.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(105,000)	$(105,000)

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

To the extent that this bill increases liability for local governments, it could increase their legal costs.

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 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.

2026/02/02 14:57, Lead Analyst Ivan Djambov, Attorney: Vaughn, T.

Fiscal Note