Fiscal Note
S.B. 92
2025 General Session
Golf Course Amendments
by McCay, Daniel
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $0 $(75,000) $(75,000)
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
Income Tax Fund, One-time $75,000 $0 $0
State Park Fees (GFR), One-time $0 $5,000 $0
Total Expenditures $75,000 $5,000 $0
Enactment of this legislation could cost Utah State University an estimated $75,000 one-time in FY
2025 from the Income Tax Fund to conduct a study of water use by golf courses. The legislation could
also cost the Division of State Parks $5,000 one-time in FY 2026 from the Parks Fees Restricted
Account to develop a master plan for state-owned golf courses, which the division could cover with
existing appropriations.
FY 2025 FY 2026 FY 2027
Net All Funds $(75,000) $(5,000) $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.
S.B. 92
2025/01/21 08:49, Lead Analyst: Ivan Djambov, Attorney: Owen, P. 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. 92
2025/01/21 08:49, Lead Analyst: Ivan Djambov, Attorney: Owen, P.