Fiscal Note
S.B. 27
2025 General Session
Motor Vehicle Division Amendments
by Harper, Wayne A.
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $120,000 $21,200 $141,200
State Government UCA 36-12-13(2)(c)
Revenues FY 2025 FY 2026 FY 2027
General Fund $0 $120,000 $120,000
General Fund, One-time $21,200 $0 $0
Water Rights Restricted Account
(GFR)
$0 $(90,000) $(90,000)
Water Rights Restricted Account
(GFR), One-time
$(82,600) $0 $0
Water Infrastructure Restricted
Account (GFR)
$0 $(60,000) $(60,000)
Water Infrastructure Restricted
Account (GFR), One-time
$(10,600) $0 $0
Water Resources C and D $0 $(510,000) $(510,000)
Water Resources C and D, One-
time
$(468,000) $0 $0
WDSF - Drinking Water Loan
Program
$0 $270,000 $270,000
WDSF - Drinking Water Loan
Program, One-time
$270,000 $0 $0
WDSF - Utah Wastewater Loan
Program
$0 $270,000 $270,000
WDSF - Utah Wastewater Loan
Program, One-time
$270,000 $0 $0
Total Revenues $0 $0 $0
Enactment of this legislation could increase revenue to the Department of Environmental Quality's
restricted accounts by an estimated $540,000 ongoing beginning in FY 2025 from an increase to the
amount received from sales and use tax collections. This would decrease revenue to the General
Fund by the same amount. This legislation could also decrease revenues to the Department of Natural
Resources' restricted accounts by an estimated $561,200 one-time in FY 2025 and $660,000 ongoing
starting in FY 2026 from a change in the calculation of the amount of sales and use tax collections
set aside for water. This would increase revenue to the General Fund by the same amount. These
S.B. 27
2025/01/21 16:25, Lead Analyst: Alejandra Rodriguez, Attorney: Gasser, K. changes could fluctuate in any given year depending on the relative growth of the general sales tax
base compared to the growth in the food and fuel sales tax base.
Expenditures FY 2025 FY 2026 FY 2027
Total Expenditures $0 $0 $0
Enactment of this legislation likely will not materially impact state expenditures.
FY 2025 FY 2026 FY 2027
Net All Funds $0 $0 $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 could result in a small reduction 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.
S.B. 27
2025/01/21 16:25, Lead Analyst: Alejandra Rodriguez, Attorney: Gasser, K.