Fiscal Note S.B. 146 2025 General Session Glucagon Amendments by Plumb, Jen General, Income Tax, and Uniform School Funds JR4-4-101 Ongoing One-time Total Net GF/ITF/USF (rev.-exp.) $(7,200) $(30,800) $(38,000) State Government UCA 36-12-13(2)(c) Revenues FY 2025 FY 2026 FY 2027 General Fund, One-time $0 $(2,200) $0 Commerce Service Account, One- time $0 $2,200 $0 Total Revenues $0 $0 $0 Enactment of this legislation could decrease the year-end transfer from the Commerce Service Account to the General Fund by $2,200 one-time in FY 2026 due to the costs listed below. Expenditures FY 2025 FY 2026 FY 2027 General Fund $0 $7,200 $7,200 General Fund, One-time $28,600 $0 $0 Commerce Service Account, One- time $0 $2,200 $0 Total Expenditures $28,600 $9,400 $7,200 Enactment of this legislation could cost the Department of Health and Human Services $7,200 ongoing from the General Fund beginning in FY 2026 and $28,600 one-time from the General Fund in FY 2025 due to staff support for updating training, legal review, and consultation. The Department of Health and Human Services has indicated they can absorb $1,100 from the ongoing cost and $900 from the one- time cost. Additionally, enactment of this legislation could increase costs to the Commerce Service Account by $2,200 one-time in FY 2026 for Commerce Staff support due to licensing review. FY 2025 FY 2026 FY 2027 Net All Funds $(28,600) $(9,400) $(7,200) Local Government UCA 36-12-13(2)(c) Enactment of this legislation would allow Local Education Agencies (LEA) to purchase glucagon kits, which on average cost $266. The potential cost could vary by LEA or district depending on how many schools are in the district and how many kits are purchased by each school, so the aggregate cost is unknown. S.B. 146 2025/01/30 13:33, Lead Analyst: Noah Hansen, Attorney: Keetch, T. 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. 146 2025/01/30 13:33, Lead Analyst: Noah Hansen, Attorney: Keetch, T.