 | Fiscal NoteS.B. 248 2026 General Session Child Care Expansion Act by Escamilla, Luz |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $(141,900) | $(900) | $(142,800) |
| Revenues | FY2026 | FY2027 | FY2028 |
| New Account Created By Bill (FN Only) | $0 | $175,500 | $175,500 |
| Total Revenues | $0 | $175,500 | $175,500 |
Enactment of this legislation could generate $175,500 ongoing in FY 2027 in lease revenue to the new account created in this bill. The amount of revenue generated will depend on the size of the project and the terms of any leases entered into. The Tax Commission building mentioned in the bill has a minimum of 7,000 and a maximum of 12,500 square feet of space. This revenue estimate assumes the midpoint of these amounts being leased at $18 a square foot.
| Expenditures | FY2026 | FY2027 | FY2028 |
| General Fund | $0 | $141,900 | $141,900 |
| General Fund, One-time | $900 | $0 | $0 |
| New Account Created By Bill (FN Only) | $0 | $97,500 | $97,500 |
| Total Expenditures | $900 | $239,400 | $239,400 |
Enactment of this legislation could cost the Division of Facilities Construction and Management (DFCM) $345 per square foot for construction to retrofit obsolete state-owned buildings suitable for retrofitting as expanded child care facilities. Enactment of this legislation could also cost the Division of Finance $1,900 one-time in FY 2026 and $900 ongoing beginning in FY 2027, both from the General Fund, to create and manage the new restricted account created in this bill. This legislation transfers $3,740,000 one-time in FY 2027 from the General Fund in the Capital Improvements line item to the State Agency Capital Development Fund to support any retrofit costs for these types of child care projects. Enactment of this legislation could also cost DFCM $97,500 ongoing beginning in FY 2027 in operations and maintenance costs to be paid from the lease revenue derived from this legislation. This assumes the Tax Commission building mentioned in the bill has a minimum of 7,000 and a maximum of 12,500 square feet of space, and the midpoint of these amounts is maintained at $10 per square foot. Enactment of this legislation could also cost the Governor's Office of Economic Opportunity $140,000 ongoing from the General Fund starting in FY 2027 for personnel and marketing for this program.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $(900) | $(63,900) | $(63,900) |
Enactment of this legislation likely will not result in direct, measurable costs for local governments.
Enactment of this legislation likely will not result in direct expenditures from tax or fee changes for Utah residents and businesses.
Enactment of this legislation could result in a small reduction in the regulatory burden for Utah residents or businesses.
This bill creates a new program or significantly expands an existing program.
For a list of questions lawmakers might ask to improve accountability for the proposed
program, please see:
https://budget.utah.gov/newprogram