Fiscal Note S.B. 274 2025 General Session Health Insurance Preauthorization Revisions by Johnson, John D. General, Income Tax, and Uniform School Funds JR4-4-101 Ongoing One-time Total Net GF/ITF/USF (rev.-exp.) $(44,500) $(21,800) $(66,300) State Government UCA 36-12-13(2)(c) Revenues FY 2025 FY 2026 FY 2027 General Fund $0 $(38,200) $(38,200) General Fund, One-time $0 $(9,200) $0 Insurance Department Acct (GFR) $0 $38,200 $38,200 Insurance Department Acct (GFR), One-time $0 $9,200 $0 Total Revenues $0 $0 $0 Enactment of this legislation could decrease the year-end transfer to the General Fund from the Department of Insurance by $9,200 one-time and $38,200 ongoing in FY 2026 due to increased spending from the Insurance Department Restricted Account. Expenditures FY 2025 FY 2026 FY 2027 General Fund $0 $1,800 $1,800 General Fund, One-time $0 $3,500 $0 Income Tax Fund $0 $4,500 $4,500 Income Tax Fund, One-time $0 $9,100 $0 Insurance Department Acct (GFR) $0 $38,200 $38,200 Insurance Department Acct (GFR), One-time $0 $9,200 $0 Other Financing Sources $0 $7,400 $7,400 Other Financing Sources, One- time $0 $14,900 $0 Total Expenditures $0 $88,600 $51,900 Enactment of this legislation could cost the Department of Insurance $9,200 one-time and $38,200 ongoing from the Insurance Department Restricted Account in FY 2026 for the collection and publication of the reported data. Expenditures from the Department of Insurance Restricted Account affect the year-end transfer to the General Fund. The costs for reporting preauthorization data could increase expenditures for the state employee health plan by $27,500 one-time and $13,700 ongoing in FY 2026. S.B. 274 2025/02/18 16:08, Lead Analyst: Alejandra Rodriguez, Attorney: Williams, C. FY 2025 FY 2026 FY 2027 Net All Funds $0 $(88,600) $(51,900) 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 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. S.B. 274 2025/02/18 16:08, Lead Analyst: Alejandra Rodriguez, Attorney: Williams, C.