Fiscal Note
S.B. 107
2025 General Session
Education Scholarship Amendments
by Fillmore, Lincoln
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $0 $(11,700) $(11,700)
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 $11,700 $0 $0
Total Expenditures $11,700 $0 $0
Enactment of this bill may cost the State Tax Commission $11,700 one-time from the Income Tax
Fund in FY 2025 to implement technical changes for income verification as outlined in the bill.
FY 2025 FY 2026 FY 2027
Net All Funds $(11,700) $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 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.
S.B. 107
2025/01/19 20:46, Lead Analyst: Benjamin Leishman, Attorney: Van Hulten, J. 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. 107
2025/01/19 20:46, Lead Analyst: Benjamin Leishman, Attorney: Van Hulten, J.