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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(32,000)	$0	$(32,000)

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

Revenues	FY2026	FY2027	FY2028
Transportation Investment Fund of 2005	$0	$(13,000)	$(13,000)
Restricted Accounts (FN Only)	$0	$(4,000)	$(4,000)
General Fund	$0	$(32,000)	$(32,000)
Total Revenues	$0	$(49,000)	$(49,000)

Enactment of this legislation could reduce sales tax revenue by $49,000, with the revenue loss impacting the General Fund by approximately $32,000 ongoing beginning in FY 2027, and other state sales tax earmarks by approximately $17,000 ongoing beginning in FY 2027.

Expenditures	FY2026	FY2027	FY2028
Total Expenditures	$0	$0	$0

Enactment of this legislation likely will not materially impact state expenditures.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(49,000)	$(49,000)

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

Enactment of this legislation could decrease sales tax revenues for local governments in aggregate by approximately $24,000 ongoing beginning in FY 2027.

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

Enactment of this legislation could reduce sales taxes paid in aggregate by non-profit veteran organizations under Section 501(c)(19) of the Internal Revenue Code by approximately $73,000 ongoing beginning in FY 2027.

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.

2026/02/12 10:50, Lead Analyst Tim Bereece, Attorney: Harb, G.

Fiscal Note