Fiscal Note
H.B. 153 2nd Sub. (Gray)
2024 General Session Child Care Revisions by Pulsipher, S. (Pulsipher, Susan.)
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total Net GF/ITF/USF (rev.-exp.) $(4,723,600) $4,696,100 $(27,500)
State Government UCA 36-12-13(2)(c)
Revenues FY 2024 FY 2025 FY 2026
Income Tax Fund $0 $(4,700,000) $(4,700,000)
Income Tax Fund, One-time $0 $4,700,000 $0
Dedicated Credits Revenue $8,800 $53,300 $53,300
Total Revenues $8,800 $53,300 $(4,646,700)
Enactment of this bill may reduce revenues to the Income Tax Fund by $4.7 million beginning in FY
2026 as a result of the additional credits authorized in the bill.
Enactment of this legislation could also increase Dedicated Credits to the Department of Health and Human Services by $8,800 in FY 2024 and $53,300 ongoing beginning in FY 2025 as a result of
background checks.
Expenditures FY 2024 FY 2025 FY 2026
General Fund $0 $23,600 $23,600
General Fund, One-time $3,900 $0 $0
Dedicated Credits Revenue $8,300 $53,300 $53,300
Total Expenditures $12,200 $76,900 $76,900
Enactment of this legislation could cost the Department of Health and Human Services from the General Fund $3,900 one-time in FY 2024 and $23,600 ongoing beginning in FY 2025 for staff support. It will also cost the Department of Health and Human Services and the Department of Public Safety from Dedicated Credits $8,800 in FY 2024, and $53,300 ongoing beginning in FY 2025 for background checks distributed as follows: $32,000 ongoing beginning in FY 2025 and $5,300 one-time
H.B. 153 2nd Sub. (Gray)
in FY 2024 to the Department of Public Safety and $21,300 ongoing in FY 2025 and $3,000 one-time in FY 2024 to the Department of Health and Human Services for background checks.
FY 2024 FY 2025 FY 2026
Net All Funds $(3,400) $(23,600) $(4,723,600)
2024/02/15 11:35, Lead Analyst: Andrea Wilko Attorney: AVA
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 could result in an estimated 11,100 individuals experiencing tax savings of $423 on average beginning in tax year 2025 as a result of the additional ages authorized in the bill.
Aggregate savings could be approximately $4.7 million beginning in FY 2026. Approximately 1,000
individuals could pay $53,300 in aggregate for background checks.
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.
Notes on Notes Fiscal notes 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 note is not an appropriation. The Legislature decides appropriations separately.
H.B. 153 2nd Sub. (Gray)
2024/02/15 11:35, Lead Analyst: Andrea Wilko Attorney: AVA

Statutes affected:
H.B. 153 3rd Substitute (Not Adopted) Text: 26B-2-402, 26B-2-404, 26B-2-405, 26B-2-406, 59-10-1047
Amended: 26B-2-402, 26B-2-404, 26B-2-405, 26B-2-406, 59-10-1047
Enrolled: 26B-2-402, 26B-2-404, 26B-2-405, 26B-2-406, 59-10-1047, 78A-6-209
H.B. 153 1st Substitute (Not Adopted) Text: 26B-2-404, 26B-2-405, 59-10-1047
H.B. 153 2nd Substitute (Not Adopted) Text: 26B-2-402, 26B-2-404, 26B-2-405, 26B-2-406
Introduced: 59-10-1047