Fiscal Note
2nd Sub. S.B. 171 (Salmon)
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.) $(286,800) $(800) $(287,600)
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
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. To the extent that the Youth Defense
Fund runs a deficit in a given year, revenue could increase by an unknown amount in the subsequent
year from increased assessments to participating counties.
Expenditures FY 2025 FY 2026 FY 2027
General Fund $0 $286,800 $286,800
General Fund, One-time $800 $0 $0
New Account Created By Bill (FN
Only)
$0 $780,700 $780,700
Total Expenditures $800 $1,067,500 $1,067,500
Enactment of this bill could increase ongoing General Fund costs to the Indigent Defense Commission
by about $285,000 in FY 2026 for expanded indigent defense child welfare services. This could also
cost the Commission an additional $780,700 ongoing beginning in FY 2026 from the newly created
Youth Defense Fund over that same time period. To the extent that there is a deficit in a given year
within the Youth Defense Fund, this could cost more from the General Fund; however, the amount is
unknown. Finally, this could cost the Division of Finance from the General Fund $800 one-time in FY
2025 and $1,800 ongoing in FY 2026 to create and maintain the new account.
FY 2025 FY 2026 FY 2027
Net All Funds $(800) $(286,800) $(286,800)
2nd Sub. S.B. 171 (Salmon)
2025/02/14 10:53, 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. To the extent that the Youth Defense Fund runs a deficit in a given year, certain
counties could pay more in increased assessments in subsequent years; however, the amount 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 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.
2nd Sub. S.B. 171 (Salmon)
2025/02/14 10:53, Lead Analyst: Gary Syphus, Attorney: Carlton, J.