Representatives Seal

Fiscal Note

1st Sub. S.B. 285 (Green)

2026 General Session

Uninsured Children Dental Care Amendments

by Escamilla, Luz

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $(5,001,900) $(900) $(5,002,800)


State GovernmentUCA 36-12-13(2)(c)
Revenues FY2026 FY2027 FY2028
New Account Created By Bill (FN Only) $0 $5,000,000 $5,000,000
Total Revenues $0 $5,000,000 $5,000,000

Enactment of this legislation appropriates $5,000,000 ongoing from the General Fund to the newly created Uninsured Children Dental Care Restricted Account beginning in FY 2027.


Expenditures FY2026 FY2027 FY2028
General Fund $0 $5,001,900 $5,001,900
General Fund, One-time $900 $0 $0
New Account Created By Bill (FN Only) $0 $5,000,000 $5,000,000
Total Expenditures $900 $10,001,900 $10,001,900

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 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) $(900) $(5,001,900) $(5,001,900)
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.