Fiscal Note S.B. 86 2025 General Session Workplace Protection Amendments by Plumb, Jen General, Income Tax, and Uniform School Funds JR4-4-101 Ongoing One-time Total Net GF/ITF/USF (rev.-exp.) $(106,500) $(3,500) $(110,000) 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 General Fund $0 $106,500 $106,500 General Fund, One-time $3,500 $0 $0 Total Expenditures $3,500 $106,500 $106,500 Enactment of the legislation could cost the Labor Division $106,500 from the General Fund ongoing in Fiscal Year 2026 and $3,500 from the General Fund one-time in Fiscal Year 2025 for personnel to investigate and process discrimination claims, and equipment and services for a new hire. FY 2025 FY 2026 FY 2027 Net All Funds $(3,500) $(106,500) $(106,500) 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 increase in the regulatory burden for Utah residents or businesses. S.B. 86 2025/01/20 09:01, Lead Analyst: Josh Pittman, Attorney: Weenig, A. Performance Evaluation JR1-4-601 This bill creates a new program or significantly expands an existing program. For a list of questions lawmakers might ask to improve accountability for the proposed program, please see: https://budget.utah.gov/newprogram 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. 86 2025/01/20 09:01, Lead Analyst: Josh Pittman, Attorney: Weenig, A.