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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(212,500)	$(40,100)	$(252,600)

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
Income Tax Fund	$0	$212,500	$212,500
Income Tax Fund, One-time	$40,100	$0	$0
Total Expenditures	$40,100	$212,500	$212,500

Enactment of this legislation may cost the Tax Commission from the Income Tax Fund $40,100 one-time in FY 2026 for system modifications, and $212,500 ongoing beginning in FY 2027 for two full-time equivalent positions to account for an increase in the appeal caseload.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(40,100)	$(212,500)	$(212,500)

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)

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.

2026/02/05 13:40, Lead Analyst Jared Gibbs, Attorney: Harb, G.

Fiscal Note