Fiscal Note S.B. 139 2025 General Session Mineral Rights Amendments by Winterton, Ronald M. General, Income Tax, and Uniform School Funds JR4-4-101 Ongoing One-time Total Net GF/ITF/USF (rev.-exp.) $0 $0 $0 State Government UCA 36-12-13(2)(c) Revenues FY 2025 FY 2026 FY 2027 Dedicated Credits Revenue $0 $500,000 $500,000 Dedicated Credits Revenue, One- time $0 $0 $0 Total Revenues $0 $500,000 $500,000 Enactment of this legislation could increase revenues to the Attorney General Internal Service Fund by $500,000 ongoing for attorneys provided for the Utah Department of Transportation. Expenditures FY 2025 FY 2026 FY 2027 Transportation Fund $0 $600,000 $600,000 Transportation Fund, One-time $0 $0 $0 Transportation Investment Fund of 2005 $0 $400,000 $400,000 Transportation Investment Fund of 2005, One-time $0 $0 $0 Dedicated Credits Revenue $0 $500,000 $500,000 Dedicated Credits Revenue, One- time $0 $0 $0 Total Expenditures $0 $1,500,000 $1,500,000 Enactment of this legislation could cost the Utah Department of Transportation (UDOT) an estimated $600,000 ongoing from the Transportation Fund and $400,000 ongoing from the Transportation Investment Fund of 2005, beginning in FY 2026, for additional staff, legal services, and appraisals. Enactment could also cost the Attorney General $500,000 ongoing from Dedicated Credits as a result of charges to UDOT for attorney services. FY 2025 FY 2026 FY 2027 Net All Funds $0 $(1,000,000) $(1,000,000) S.B. 139 2025/01/22 12:50, Lead Analyst: Ivan Djambov, Attorney: Nelson, P. Local Government UCA 36-12-13(2)(c) Enactment of this legislation could increase costs for local governments related to staffing and landowner compensation; the aggregate impact is unknown. 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 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. 139 2025/01/22 12:50, Lead Analyst: Ivan Djambov, Attorney: Nelson, P.