Fiscal Note
H.B. 188
2025 General Session
Dry Needling Amendments
by Cutler, Paul A.
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $(2,800) $(4,400) $(7,200)
State Government UCA 36-12-13(2)(c)
Revenues FY 2025 FY 2026 FY 2027
General Fund $0 $(2,800) $(2,800)
General Fund, One-time $0 $(4,400) $0
Commerce Service Account $0 $3,400 $3,400
Commerce Service Account, One-
time
$0 $5,000 $0
Total Revenues $0 $1,200 $600
Enactment of this legislation could generate $1,200 in registration fees in the first year of operation
with $600 ongoing every year thereafter. When offset with the Commerce Costs identified the year-end
transfer to the General Fund from the Commerce Service Fund could decrease by $4,400 one-time in
FY 2026 and by $2,800 ongoing beginning in FY 2026
Expenditures FY 2025 FY 2026 FY 2027
Commerce Service Account $0 $3,400 $3,400
Commerce Service Account, One-
time
$0 $5,000 $0
Total Expenditures $0 $8,400 $3,400
Enactment of this legislation could cost the Department of Commerce $3,400 ongoing and $5,000 one-
time from the Commerce Service Account in FY 2026 for rule development and staff support.
FY 2025 FY 2026 FY 2027
Net All Funds $0 $(7,200) $(2,800)
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. 188
2025/01/20 09:12, Lead Analyst: Andrea Wilko, Attorney: Moore, T. Individuals & Businesses UCA 36-12-13(2)(c)
Enactment of this legislation could cost an estimated 24 individuals $50 in FY 2026 and 12 individuals
$50 annually thereafter. Total aggregate costs are expected to be $1,200 in FY 2026 and $600 in FY
2027.
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 explanations 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 explanation is not an appropriation. The
Legislature decides appropriations separately.
H.B. 188
2025/01/20 09:12, Lead Analyst: Andrea Wilko, Attorney: Moore, T.