Fiscal Note
3rd Sub. S.B. 171 (Ivory)
2025 General Session
Indigent Defense Amendments
by Weiler, Todd
(Loubet, Anthony E.)
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $(1,800) $(800) $(2,600)
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 $1,800 $1,800
General Fund, One-time $800 $0 $0
New Account Created By Bill (FN
Only)
$0 $780,700 $780,700
Total Expenditures $800 $782,500 $782,500
Enactment of this bill could cost the Indigent Defense Commission $780,700 ongoing beginning in
FY 2026 from the newly created Youth Defense Fund for pass-through costs to counties for youth
services. 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) $(1,800) $(1,800)
3rd Sub. S.B. 171 (Ivory)
2025/03/04 15:04, 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. Should the Youth Defense Fund run 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.
3rd Sub. S.B. 171 (Ivory)
2025/03/04 15:04, Lead Analyst: Gary Syphus, Attorney: Carlton, J.