Fiscal Note S.B. 171 2025 General Session Indigent Defense Amendments by Weiler, Todd General, Income Tax, and Uniform School Funds JR4-4-101 Ongoing One-time Total Net GF/ITF/USF (rev.-exp.) $(2,301,800) $(800) $(2,302,600) State Government UCA 36-12-13(2)(c) Revenues FY 2025 FY 2026 FY 2027 New Account Created By Bill (FN Only) $0 $780,700 $780,700 New Account Created By Bill (FN Only), One-time $0 $0 $0 Total Revenues $0 $780,700 $780,700 To the extent that certain counties voluntarily participate in a restructured indigent defense services program for juvenile delinquency, enactment of this legislation could increase revenue by $780,700 to the newly created Youth Defense Fund beginning in FY 2026. Expenditures FY 2025 FY 2026 FY 2027 General Fund $0 $2,301,800 $2,301,800 General Fund, One-time $800 $0 $0 New Account Created By Bill (FN Only) $0 $780,700 $780,700 New Account Created By Bill (FN Only), One-time $0 $0 $0 Total Expenditures $800 $3,082,500 $3,082,500 Enactment of this bill could increase ongoing General Fund costs to the Indigent Defense Commission by about $2,300,000 in FY 2026 for expanded indigent defense child welfare services. This could also cost the Commission an additional $780,700 ongoing beginning in 2026 from the newly created Youth Defense Fund over that same time. Finally this could cost the Division of Finance from the General Fund $800 one-time in FY 2025 and $1,800 ongoing to create and maintain the new account. FY 2025 FY 2026 FY 2027 Net All Funds $(800) $(2,301,800) $(2,301,800) S.B. 171 2025/02/05 14:27, Lead Analyst: Gary Syphus, Attorney: Carlton, J. Local Government UCA 36-12-13(2)(c) To the extent that counties voluntarily participate in a restructured indigent defense services for juvenile offenders program, certain counties could see a cost-neutral shift of about $780,700 in expenditures from their current practice to be deposited into the newly created Youth Defense Fund beginning in FY 2026. 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. 171 2025/02/05 14:27, Lead Analyst: Gary Syphus, Attorney: Carlton, J.