Fiscal Note
S.B. 142 2nd Sub. (Salmon)
2025 General Session
App Store Accountability Act
by Weiler, Todd
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $(10,000) $(41,500) $(51,500)
State Government UCA 36-12-13(2)(c)
Revenues FY 2025 FY 2026 FY 2027
General Fund $0 $(10,000) $(10,000)
General Fund, One-time $0 $(41,500) $0
Commerce Service Account $0 $10,000 $10,000
Commerce Service Account, One-
time
$0 $41,500 $0
Total Revenues $0 $0 $0
Enactment of this legislation could reduce the year-end transfer from the Commerce Service Account
to the General Fund by $10,000 ongoing beginning in FY 2026 and $41,500 one-time in FY 2026 due
to the expenditures listed below. Spending from the Commerce Service Account impacts the year-end
transfer to the General Fund.
Expenditures FY 2025 FY 2026 FY 2027
Commerce Service Account $0 $10,000 $10,000
Commerce Service Account, One-
time
$0 $41,500 $0
Total Expenditures $0 $51,500 $10,000
Enactment of this legislation could increase costs to the Division of Consumer Protection from the
Commerce Service Account by $10,000 ongoing beginning in FY 2026 and $41,500 one-time in FY
2026 for staff support while establishing and monitoring age verification standards.
FY 2025 FY 2026 FY 2027
Net All Funds $0 $(51,500) $(10,000)
Local Government UCA 36-12-13(2)(c)
Enactment of this legislation likely will not result in direct, measurable costs for local governments.
S.B. 142 2nd Sub. (Salmon)
2025/02/04 13:44, Lead Analyst: Noah Hansen, Attorney: Elder, S. 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 medium increase 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. 142 2nd Sub. (Salmon)
2025/02/04 13:44, Lead Analyst: Noah Hansen, Attorney: Elder, S.