Fiscal Note
1st Sub. S.B. 274 (Green)
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.) $(53,100) $(21,800) $(74,900)
State Government UCA 36-12-13(2)(c)
Revenues FY 2025 FY 2026 FY 2027
General Fund $0 $(46,800) $(46,800)
General Fund, One-time $0 $(9,200) $0
Insurance Department Acct (GFR) $0 $46,800 $46,800
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 $46,800 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 $46,800 $46,800
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 $97,200 $60,500
Enactment of this legislation could cost the Department of Insurance $9,200 one-time and $46,800
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.
1st Sub. S.B. 274 (Green)
2025/02/24 18:29, Lead Analyst: Alejandra Rodriguez, Attorney: Williams, C. FY 2025 FY 2026 FY 2027
Net All Funds $0 $(97,200) $(60,500)
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.
1st Sub. S.B. 274 (Green)
2025/02/24 18:29, Lead Analyst: Alejandra Rodriguez, Attorney: Williams, C.