Fiscal Note
H.B. 253 1st Sub. (Buff)
2025 General Session
Agriculture and Food Amendments
by Albrecht, Carl R.
(Snider, Casey)
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $0 $(9,600) $(9,600)
State Government UCA 36-12-13(2)(c)
Revenues FY 2025 FY 2026 FY 2027
Dedicated Credits Revenue $0 $6,000 $6,000
Dedicated Credits Revenue, One-
time
$0 $0 $0
Agri Resource Development $0 $(525,000) $(525,000)
Agri Resource Development,
One-time
$0 $0 $0
Designated Sales Tax $0 $525,000 $525,000
Designated Sales Tax, One-time $0 $0 $0
Total Revenues $0 $6,000 $6,000
Enactment of this bill would reduce sales tax revenue previously designated for projects to the
Agriculture Resource Development Loan (ARDL) Fund by $525,000 ongoing beginning in FY 2026
reallocating them to the Resource Conservation line item as designated sales tax. Enactment may
also increase Dedicated Credit revenue for the Department of Agriculture and Food by $6,000 ongoing
beginning in FY 2026 from licensure fees.
Expenditures FY 2025 FY 2026 FY 2027
General Fund, One-time $7,800 $1,800 $0
Dedicated Credits Revenue $0 $6,000 $6,000
Dedicated Credits Revenue, One-
time
$0 $0 $0
Agri Resource Development $0 $(525,000) $(525,000)
Agri Resource Development,
One-time
$0 $0 $0
Designated Sales Tax $0 $525,000 $525,000
Designated Sales Tax, One-time $0 $0 $0
Total Expenditures $7,800 $7,800 $6,000
Enactment of this bill would reallocate $525,000 in ongoing sales tax from the Agriculture Resource
Development Loan Fund to the Resource Conservation line item beginning in FY 2026, funding staff
instead of projects. Enactment of this Legislation could cost the Tax Commission $7,800 one-time
H.B. 253 1st Sub. (Buff)
2025/02/07 11:15, Lead Analyst: Lacey Moore, Attorney: Owen, P. in FY 2025 to update state sales tax earmarks; the Commission has indicated they can absorb this
cost. This bill may increase expenditures of Dedicated Credits by $6,000 ongoing beginning in FY
2026 from the Department of Agriculture and Food for enforcing compliance for additional Plant Food
products. Lastly, this Legislation could cost the Department of Agriculture and Food $1,800 one-time in
FY 2026 for rule making, which the Department has indicated it can absorb.
FY 2025 FY 2026 FY 2027
Net All Funds $(7,800) $(1,800) $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 could increase annual product registration fees by $6,000 in aggregate
for certain businesses due to expansion of the definition of "Plant Food" to include plant biostimulants,
plant inoculants, and soil inoculants.
Regulatory Impact UCA 36-12-13(2)(d)
Enactment of this legislation could result in a small increase in 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. 253 1st Sub. (Buff)
2025/02/07 11:15, Lead Analyst: Lacey Moore, Attorney: Owen, P.