Fiscal Note
S.B. 241
2025 General Session
Limited Purpose Local Government
Amendments
by Stevenson, Jerry W.
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $(25,000) $0 $(25,000)
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
General Fund $0 $25,000 $25,000
Total Expenditures $0 $25,000 $25,000
Enactment of this legislation could cost the Office of the State Auditor $25,000 ongoing from the
General Fund beginning in Fiscal Year 2026 to oversee the creation and compliance of public
infrastructure districts.
FY 2025 FY 2026 FY 2027
Net All Funds $0 $(25,000) $(25,000)
Local Government UCA 36-12-13(2)(c)
Enactment of this legislation likely will not result in direct, measurable costs for local governments.
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.
S.B. 241
2025/02/12 08:56, Lead Analyst: Kiki Hudson, Attorney: Oakey-Frost, R. 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. 241
2025/02/12 08:56, Lead Analyst: Kiki Hudson, Attorney: Oakey-Frost, R.