Fiscal Note 2nd Sub. H.B. 191 (Gray) 2025 General Session High School Credit Amendments by Teuscher, Jordan D. General, Income Tax, and Uniform School Funds JR4-4-101 Ongoing One-time Total Net GF/ITF/USF (rev.-exp.) $0 $(2,200) $(2,200) State Government UCA 36-12-13(2)(c) Revenues FY 2025 FY 2026 FY 2027 Total Revenues $0 $0 $0 Enactment of this legislation likely will not materially impact state revenue. Expenditures FY 2025 FY 2026 FY 2027 Income Tax Fund, One-time $0 $2,200 $0 Total Expenditures $0 $2,200 $0 Enactment of this legislation may cost the State Board of Education $2,200 one-time from the Income Tax Fund in FY 2026 to implement the course reviews as outlined in the bill. FY 2025 FY 2026 FY 2027 Net All Funds $0 $(2,200) $0 Local Government UCA 36-12-13(2)(c) Enactment of this legislation likely will not result in direct, measurable costs for local governments. 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. 2nd Sub. H.B. 191 (Gray) 2025/02/25 21:43, Lead Analyst: Benjamin Leishman, Attorney: Keetch, T. 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. 2nd Sub. H.B. 191 (Gray) 2025/02/25 21:43, Lead Analyst: Benjamin Leishman, Attorney: Keetch, T.