 | Fiscal NoteS.B. 285 2026 General Session Uninsured Children Dental Care Amendments by Escamilla, Luz |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $(1,900) | $(8,700) | $(10,600) |
| Revenues | FY2026 | FY2027 | FY2028 |
| Transportation Investment Fund of 2005 | $0 | $(5,000,000) | $(5,000,000) |
| New Account Created By Bill (FN Only) | $0 | $5,000,000 | $5,000,000 |
| Total Revenues | $0 | $0 | $0 |
Enactment of this legislation may redirect up to $5 million of ongoing sales tax revenue from the Transportation Investment Fund to the Uninsured Children Dental Care Restricted Account due to a new state sales tax earmark.
| Expenditures | FY2026 | FY2027 | FY2028 |
| General Fund | $0 | $1,900 | $1,900 |
| General Fund, One-time | $8,700 | $0 | $0 |
| New Account Created By Bill (FN Only) | $0 | $5,000,000 | $5,000,000 |
| Total Expenditures | $8,700 | $5,001,900 | $5,001,900 |
Enactment of this legislation may cost the University of Utah School of Dentistry up to $5 million ongoing beginning in FY 2027 from the newly created Uninsured Children Dental Care Restricted Account to provide dental services for uninsured children. Enactment could also cost the Tax Commission $7,800 one-time from the General Fund in FY 2026 for system programming, and the Department of Government Operations $900 one-time in FY 2026 and $1,900 ongoing beginning in FY 2027, from the General Fund, for account setup and ongoing account maintenance.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $(8,700) | $(5,001,900) | $(5,001,900) |
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 likely will not change the regulatory burden for Utah residents or businesses.
This bill does not create a new program or significantly expand an existing program.