H.B. 412 1st Sub. (Buff)
2023/02/14 14:55, Lead Analyst: Kimberly D. Madsen Attorney: RHR
Fiscal Note
H.B. 412 1st Sub. (Buff)
2023 General Session
State Employment Revisions
by Christofferson, K. (Christofferson, Kay.)
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $(17,565,400) $0 $(17,565,400)
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
General Fund $0 $16,710,300 $16,710,300
Income Tax Fund $0 $855,100 $855,100
Transportation Fund $0 $4,329,900 $4,329,900
Federal Funds $0 $7,671,100 $7,671,100
Dedicated Credits Revenue $0 $3,449,200 $3,443,200
Other Financing Sources $0 $4,850,000 $4,850,000
Restricted Accounts (FN Only) $0 $2,307,300 $2,307,300
Total Expenditures $0 $40,172,900 $40,166,900
Enactment of this legislation could impact state expenditures dependent upon the amount of the pay
incentive. If all career service positions eligible under this bill received a 5% pay incentive to move to
Schedule AY at the average salary, after accounting for salary-driven benefits, enactment could cost
$40,166,900, of which $16,710,300 would be from the Genera Fund and $855,100 from the Income
Tax Funds for increases. For a 1% increase, enactment could cost $8,033,400 ongoing in FY 2024
from all sources, of which $3,513,100 is from General/Income Tax Funds. Enactment could also cost
the Department of Government Operations $6,000 one-time for additional staff hours; the agency has
indicated they can absorb these impacts.
FY 2023 FY 2024 FY 2025
Net All Funds $0 $(40,172,900) $(40,166,900)
Local Government UCA 36-12-13(2)(c)
Enactment of this legislation likely will not result in direct, measurable costs for local governments. H.B. 412 1st Sub. (Buff)
2023/02/14 14:55, Lead Analyst: Kimberly D. Madsen Attorney: RHR
Individuals & Businesses UCA 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 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.
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.