Fiscal Note
S.B. 207
2025 General Session
Local Impact Mitigation Amendments
by Winterton, Ronald M.
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $0 $0 $0
State Government UCA 36-12-13(2)(c)
Revenues FY 2025 FY 2026 FY 2027
Total Revenues $0 $0 $0
Enactment of this legislation likely will not materially impact state revenue.
Expenditures FY 2025 FY 2026 FY 2027
State Tax Commission
Administrative Charge Account
(GFR)
$0 $95,300 $95,300
State Tax Commission
Administrative Charge Account
(GFR), One-time
$0 $590,100 $0
Total Expenditures $0 $685,400 $95,300
Enactment of this legislation could cost the Tax Commission an estimated $590,100 one-time in
FY 2026 from the State Tax Commission Administrative Charge Account for initial programming,
implementation, and testing of the Local Impact Mitigation Tax within the state tax system. Ongoing
coordination, audit, and maintenance of the program could also cost the Tax Commission an
estimated $95,300 ongoing beginning in FY 2026 from the State Tax Commission Administrative
Charge Account for an additional FTE.
FY 2025 FY 2026 FY 2027
Net All Funds $0 $(685,400) $(95,300)
Local Government UCA 36-12-13(2)(c)
Enactment of this legislation could increase revenue to local governments where oil or gas is produced
by approximately $1.6 million in FY 2026 and $6.2 million ongoing beginning in FY 2027, in aggregate,
until the tax is repealed, resulting from tax collected on oil and gas production; individual county
impacts will vary.
S.B. 207
2025/02/05 15:50, Lead Analyst: Travis Eisenbacher, Attorney: Harb, G. Individuals & Businesses UCA 36-12-13(2)(c)
Enactment of this legislation could increase taxes paid by oil and gas producers subject to the local
impact mitigation tax by approximately $1.6 million in FY 2026 and $6.2 million ongoing beginning in
FY 2027, in aggregate, until the tax is repealed; individual producer impacts will vary.
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. 207
2025/02/05 15:50, Lead Analyst: Travis Eisenbacher, Attorney: Harb, G.