H.B. 392 1st Sub. (Buff) 2023/02/13 16:49, Lead Analyst: Andrea Wilko Attorney: GH Fiscal Note H.B. 392 1st Sub. (Buff) 2023 General Session Rural County Health Care Facilities Tax Amendments by Elison, J. (Elison, Joseph.) General, Income Tax, and Uniform School Funds JR4-4-101 Ongoing One-time Total Net GF/ITF/USF (rev.-exp.) $0 $0 $0 State Government UCA 36-12-13(2)(c) Revenues FY 2023 FY 2024 FY 2025 Total Revenues $0 $0 $0 Enactment of this legislation likely will not materially impact state revenue. Expenditures FY 2023 FY 2024 FY 2025 Total Expenditures $0 $0 $0 Enactment of this legislation likely will not materially impact state expenditures. FY 2023 FY 2024 FY 2025 Net All Funds $0 $0 $0 Local Government UCA 36-12-13(2)(c) Enactment of this bill would allow second class counties that have a national park and two or more state parks within their boundaries to impose a rural county health care facilities sales and use tax. Should all eligible counties choose to impose this tax, then local tax revenues could increase by up to $64 million annually. Individuals & Businesses UCA 36-12-13(2)(c) Enactment of this bill could increase the sales tax rate up to 1 percent in eligible counties which could increase tax liability for taxpayers within those counties by up to $64 million annually. Regulatory Impact UCA 36-12-13(2)(d) Enactment of this legislation likely will not change the regulatory burden for Utah residents or businesses. Performance Evaluation JR1-4-601 This bill does not create a new program or significantly expand an existing program. H.B. 392 1st Sub. (Buff) 2023/02/13 16:49, Lead Analyst: Andrea Wilko Attorney: GH 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.