Fiscal Note S.B. 272 2025 General Session Micro-education Entity Amendments by Fillmore, Lincoln General, Income Tax, and Uniform School Funds JR4-4-101 Ongoing One-time Total Net GF/ITF/USF (rev.-exp.) $0 $(2,100) $(2,100) 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, One-time $2,100 $0 $0 Total Expenditures $2,100 $0 $0 Enactment of this legislation could cost the Department of Health and Human Services $2,100 one- time in FY 2025 from the General Fund for administrative rule updates; the department has indicated it can absorb these costs. FY 2025 FY 2026 FY 2027 Net All Funds $(2,100) $0 $0 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 could result in a small reduction 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. S.B. 272 2025/02/17 09:52, Lead Analyst: Tim Bereece, Attorney: Curtis, M. 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. 272 2025/02/17 09:52, Lead Analyst: Tim Bereece, Attorney: Curtis, M.