Fiscal Note
2nd Sub. S.B. 216 (Salmon)
2025 General Session
Environmental Quality Amendments
by McKell, Michael K.
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $0 $(32,400) $(32,400)
State Government UCA 36-12-13(2)(c)
Revenues FY 2025 FY 2026 FY 2027
Utah Energy Research Fund,
One-time
$0 $30,015,000 $0
Total Revenues $0 $30,015,000 $0
Enactment of this Legislation could increase revenue to the Utah Energy Research Fund by up to
$30,015,000 one-time in FY 2026 from collecting a new radioactive waste facility expansion tax.
Enactment would also shift revenues from the Uniform School Fund to the Energy Research Fund for
waste from generators not shipping to the state prior to June 30th, 2025; the aggregate impact of this
provision is unknown. Enactment also increases the gross receipts tax on radioactive waste facilities
to 16.67% starting in FY 2026, for waste received from generators who ship to Utah for the first time
between June 30th, 2025 and June 30th, 2028. The aggregate impact of this tax increase cannot be
estimated at this time.
Expenditures FY 2025 FY 2026 FY 2027
General Fund, One-time $31,000 $1,400 $0
Environmental Quality (GFR),
One-time
$46,800 $320,900 $0
Total Expenditures $77,800 $322,300 $0
Enactment of this Legislation could cost the Tax Commission $31,000 one-time in FY 2025 and $1,400
one-time in FY 2026 programming and process changes to create a new tax for radioactive waste
facility expansion. This Legislation could also cost the Department of Environmental Quality $46,800
one-time in FY 2025 and $320,900 one-time in FY 2026 from the Environmental Quality Restricted
Account to license a new or expanded radioactive waste facility. The department has indicated it can
absorb this cost.
FY 2025 FY 2026 FY 2027
Net All Funds $(77,800) $29,692,700 $0
Local Government UCA 36-12-13(2)(c)
Enactment of this legislation likely will not result in direct, measurable costs for local governments.
2nd Sub. S.B. 216 (Salmon)
2025/02/27 14:19, Lead Analyst: Lacey Moore, Attorney: Williams, R. Individuals & Businesses UCA 36-12-13(2)(c)
Enactment of this legislation could increase tax liability for radioactive waste facilities that receive a
license for increased disposal volume by up to $30,015,000 one-time in FY 2026. Enactment also
increases the gross receipts tax on radioactive waste facilities to 16.67% starting in FY 2026, for waste
received from generators who ship to Utah for the first time between June 30th, 2025 and June 30th,
2028. The aggregate impact of this tax increase cannot be estimated at this time.
Regulatory Impact UCA 36-12-13(2)(d)
Enactment of this legislation could result in a small increase in 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. 216 (Salmon)
2025/02/27 14:19, Lead Analyst: Lacey Moore, Attorney: Williams, R.