State Fiscal Notes: A Review of the Legislative Process

AL

Legislative Services Agency-Fiscal Division

Each general bill must have a fiscal note prior to being reported out of committee.

At each step of the legislative process (including each amendment and substitute to the bill).

Two or more fiscal periods. Longer if the bill calls for it.

Only if specially requested by a legislator; it is not the official fiscal note.

AK

Most fiscal notes are created within executive branch agencies, though sponsors and legislative committees can also produce or substitute their own notes.

A fiscal note is required for all bills except appropriations bills before progressing from the first committee of referral. For bills introduced by the governor, the sponsor must provide a fiscal note prior to the bill's introduction.

Fiscal notes may be updated for bills with sponsors or committee substitutes, or to fix errors. Updates are required for amendments that impact finances or regulations. Updates are posted as needed when bills advance. Sometimes notes reflecting final changes may not be available before floor votes.

The fiscal note includes the estimated fiscal impact for six years.

No

AZ

Joint Legislative Budget Committee (JLBC)

Fiscal notes only initiated upon legislator request.

Fiscal notes may be modified upon request from a member or if new information requires it, but they are not automatically updated as bills are amended.

Fiscal notes identify ongoing and one-time costs. If impacts change after the first year, such as with phased program implementation, their effects are typically estimated for the next three fiscal years.

No

AR

Either or both legislative office or executive branch agencies.

Initiated by member request or committee requirements.

When there are significant changes to the original bill

Two or more fiscal periods. Number of years depends on the bill.

Yes. Dynamic fiscal notes are limited by impact threshold.

CA

Information not available

CO

Colorado Legislative Council Staff

Fiscal notes are prepared for each bill and concurrent resolution and are delivered to the bill sponsors at least 48 hours before the committee hearing, and to the committee at least 24 hours before the committee hearing.

The fiscal note is updated whenever an amendment modifies the fiscal impact.

Fiscal notes usually cover two years, but may extend further to reflect full costs, indicating if expenses are one-time, temporary, or ongoing.

No. In limited cases, impacts based on behavior changes attributable to a bill are included (for example, higher cigarette taxes decreasing consumption).

CT

Office of Fiscal Analysis (OFA) is responsible for creating all fiscal notes. State agencies may prepare their own estimates, but these are outside the legislative process.

Every bill reported out of a committee to the floor of either chamber is required to have a fiscal note. Additionally, every amendment called on the floor of a chamber is required to have a fiscal note.

If a bill is referred from a chamber back to a committee, and that committee modifies the bill, a new fiscal note will be generated when the modified language is reported back to the chamber. OFA can issue addendums or corrections if additional information comes to light after a fiscal note is issued.

OFA must record outyear impacts in each note. The complexity of analysis varies by bill, depending on whether the impact is static or changes over time.

No

DE

The Office of the Controller General, the nonpartisan fiscal office within the General Assembly, is responsible for creating fiscal notes.

The office reviews every bill that is filed to assess whether it will require a fiscal note or not.

Once attached, a fiscal note is only modified if new data becomes available that would change calculations or when an amendment is attached to the bill or a substitute bill is created.

Fiscal notes require a 3-year projection.

No

FL

Information not available

GA

The Governor's Office of Planning and Budget and the Department of Audits and Accounts draft them jointly. Depending on the bill, fiscal note analysis is handled by either the Department of Audits and Accounts or the Georgia State University Fiscal Research Center (FRC), or a combination thereof.

Members may request a fiscal note for a bill prior to session. During session, only committee chairs may request a fiscal note

When a note is requested by a member, The Department of Audits will work closely with state agencies to ascertain the projected costs to implement or administer a new program, or work with employment retirements systems entities to derive cost changes in retirement and benefits. The FRC works on fiscal notes for tax bills.

Fiscal notes may be revised at the request of the chair based on amendments/substitutes. This is most common with tax legislation.

Tax bills typically project 5 years.

Not usually. Occasionally some dynamic analysis may occur with discussion around note assumptions.

HI

Information not available

ID

Legislative Services Office for appropriations bills

No requirement for fiscal notes to be reviewed by fiscal office prior to being printed. Review and approval done by germane committees. Some fiscal notes are done by request.

A member of the committee may challenge the sufficiency of a fiscal note at any time prior to the committee's final action on the bill.

The note shall reasonably contain the full fiscal year projected increase or decrease in existing or future appropriations, and/or the increase or decrease in revenues by state or unit(s) of local government.

No

IL

Information not available

IN

Legislative Fiscal Office

Fiscal notes are initiated during the bill drafting process.

When language is amended in the bill, the fiscal note is updated to reflect the changes, estimates are updated if necessary

Notes try to address policy impacts for phase-in/phase-out to the extent data available.

No

IA

Fiscal Services Division in the Legislative Services Agency

A Fiscal Note is required to be attached to any Bill or Joint Resolution which reasonably could have an annual effect of at least $500,000 or a combined total effect within five years after enactment of $2.5 million or more on aggregate revenues, expenditures, or fiscal liability of the State or its subdivisions. The fiscal note is written and published after the bill is voted out of committee, prior to floor debate. In addition, a legislator can request a fiscal note or a note memo on any bill at any time in the process. Fiscal notes are not written on study bills.

Four fiscal note versions include:

• New: First publication for the floor.

• As amended if amendments create outdated information in the note.

•When a bill passes the second chamber with an amendment affecting the FN.

• Final Action: The version sent to the Governor, allowing updates so the web archive reflects the final version.

Up to 2-year cost estimates and up to 5 years out for tax bill fiscal notes.

No

KS

Information not available

KY

The following divisions within the Legislative Research Commission:

1. Budget Review Office

2. Appropriations and Revenue Office

3. Office of Legislative Economic Analysis

Fiscal notes are prepared only upon request. A request may be made by the sponsor of a bill or amendment, or by the chairperson of the committee to which the bill or amendment has been referred. In either chamber, a majority of members may also vote to require that a fiscal note be attached to any bill or amendment in the Orders of the Day.

It is preferable not to modify a fiscal note that has been finalized and posted to the website unless the original bill has changed; however, sometimes new information changing the impact is received. In this case, "Amended" or "Revised" is inserted at the top of the revised fiscal note after revisions are made and approved by the Deputy Director for Budget Review and Assistant Director for Economic Analysis. Fiscal notes for substitutes and amendments must be requested separately.

Two years

No, but behavioral responses may be incorporated into fiscal note analysis.

LA

Fiscal note preparation is the responsibility of 2 entities: The Legislative Fiscal Office and the Legislative Auditor

The Clerk of the House or Senate Secretary must request a fiscal note when receipts or expenditures exceed $100,000 in a fiscal year. Bill authors and committee chairs may also request a note. The note must be attached to the bill before any committee or final floor consideration, unless the committee waives this requirement.

The fiscal note is updated every time the bill's version changes (from Original to Engrossed, etc.), which generally equates to the bill moving from its original committee and at any time an amendment is adopted

Five fiscal years

No, but behavioral responses may be incorporated into fiscal note analysis.

ME

Office of Fiscal and Program Review (OFPR)

Committee or Floor amendments must have a fiscal note completed and attached to it, before moving forward for floor votes. Original bills do not require a fiscal note, but OFPR will prepare a Preliminary Fiscal Impact Estimate if information is available to help committees.

.

Fiscal notes can be modified by OFPR anytime in the process before the final floor votes.

Anything beyond the first 2 years are "Projections" and are not included in future baseline budgets.

No.

MD

Department of Legislative Services

A note is prepared for every bill scheduled for a hearing. The note is available on the date of the hearing. Executive agencies are statutorily mandated to respond to request for information from the fiscal note staff during the preparation of each note.

The note is modified when the bill is passed out of the first chamber and again after bill is passed by 2nd chamber. A final note is prepared after session if differences are resolved in a conference

Five years

No

MA

Information not available

MI

House and Senate Fiscal Agencies

Fiscal analysis is prepared before committees deliberate bills.

Fiscal notes are updated as bills are amended at subcommittee, committee, or floor level.

One-year impact at a minimum. Two plus years if data is available.

No

MN

Legislative Budget Office oversees the process with estimates provided by impacted state entities

Fiscal notes are typically initiated at the request of nonpartisan House and Senate fiscal staff on behalf of the committee chair. While not mandated by Minnesota Statute, they are almost always requested for bills that could affect the state budget, especially when a bill is set for committee consideration. However, neither hearings nor committee actions require fiscal notes.

A fiscal note can also be requested on draft legislation on behalf of any member so long as the language has not been introduced and is not available for legislative action.

A fiscal note is revised when updated budget forecasts affect its estimates or when errors or new data are found that improve its accuracy.

Minnesota implements a 2-year budget. The fiscal note will either show five fiscal years or four fiscal years depending on whether the state is in the first or second year of the biennium.

No. The Minnesota Department of Revenue does conduct a more dynamic analysis for revenue bills.

MS

The Legislative Budget Office (LBO) creates fiscal notes, as requested by individual members of the Legislature

Legislators generally request fiscal notes early in the legislative process, typically before a bill is considered in a general policy committee. Fiscal notes address only the bill's content-staff do not speculate on intent but may consult with members if something seems unclear. Members can also request a note after committee approval but before a full floor vote. There is no deadline for these requests; they can be made anytime. Fiscal notes remain private unless the requesting legislator chooses to release them, as LBO does not publish them.

Original fiscal notes from LBO are rarely changed unless a bill is substantively amended in committee. If a bill is modified, LBO usually issues a new fiscal note for the amended version, not altering the original.

Estimates are usually made for the following fiscal year unless legislator specifically requests more or if the bill has substantive changes from the first year to the following years.

Tax bills sometimes have notes with multiple years' impact.

No

MO

Oversight Division of the Joint Committee on Legislative Research

Chapter 23 of the Revised Statutes of Missouri requires the Oversight Division to prepare a fiscal note on each bill before action may be taken on it.

Oversight prepares new fiscal notes on bills and joint resolutions before the initial committee hearing on the proposal in its chamber of origin.

The process in preparing a fiscal note begins when the drafter in either Senate Research or House Research forwards a copy of the bill draft to Oversight with a request for fiscal note. Oversight reviews the draft and forwards a copy to all affected state agencies and local political subdivisions as required by statute. Once the agencies have reviewed the legislative draft and have determined what fiscal impact, if any, it will have upon their agency they respond to Oversight. Oversight compiles all agency responses and together with their own independent research, prepares a fiscal note stating the estimated fiscal impact to state government, local governments and small businesses.

Fiscal Notes are prepared at various stages.
They may change or may not depending on the legislative language - however they always get a new FN with a new LR number.

Before a proposal reaches the top of the Bills for Perfection Calendar if the bill or joint resolution was amended or substituted by the committee to which it was assigned

Before a proposal reaches the top of the Bills for Third Reading Calendar (even if the bill or joint resolution is not amended on the floor, Oversight prepares a new fiscal note on the "Perfected" bill or joint resolution)

Before a proposal reaches the top of the Bills for Third Reading Calendar in the opposite chamber of the chamber of origin, if the committee to which the proposal was assigned in the "opposite" chamber amends or substitutes the proposal

Any time leadership refers a proposal to either the House Fiscal Review Committee or the Senate Committee on Fiscal Oversight for a hearing due to questions about the proposal's fiscal effects

Upon amendment on the floor of the "opposite" chamber and sent back to the "original" chamber for concurrence or on Conference Committee Reports (as time allows)

After a proposal is Truly Agreed to and Finally Passed

Estimates are made out until legislation is "fully implemented" regardless of how many years

Not a typical dynamic fiscal note, however we do delve more into a specific area if requested by a member of the General Assembly. In that case we will review a potential program and all the analysis surrounding the issue. We also do program evaluations on programs once they are TAFP'd to determine the actual impact the program has had or will have.

MT

Executive agencies submit cost estimates and assumptions to the Governor's Budget Office. The Budget Office compiles the responses and finalizes the fiscal notes.

The fiscal notes are started after introduction of the bill when the Speaker or the President officially request the fiscal note based largely on legislative staff recommendations if one is needed.

It is modified when a bill is materially amended by legislative action. .

The estimates cover 5 years

No, but the Legislative Fiscal Division will do "expanded fiscal analysis" on up to 2 bills per caucus. These analyses will include the impacts indicated from academic studies or other quality work when applicable.

NE

Legislative Fiscal Office with input from agencies / political subdivisions that may have a fiscal impact.

Fiscal notes are created for each bill upon introduction and are published at least 24 hours prior to the public hearing. Nebraska holds a public hearing on all bills, so all bills have a fiscal note.

Fiscal notes are revised if the bill is amended and advanced and there is a change in the fiscal impact. Revisions can also be done to reflect new information, additional agency responses, or for clarification/correction.

All fiscal notes show the impact on expenditures and revenue for two fiscal years. Additional years are included, especially in instances where the fiscal impact is different in following years due to implementation dates, etc.

No

NV

State and local government agencies submit fiscal notes for legislation with a fiscal impact.

Fiscal notes are only required when bills are introduced. The Fiscal Analysis Division usually requests them from relevant agencies soon after a bill's introduction, but they may request notes earlier unless the sponsor blocks release of the draft.

In Nevada, fiscal notes are required only on introduced bills. The presiding officer can request updated fiscal notes from the Fiscal Analysis Division for amended bills or resolutions; agencies may also submit their own revised fiscal notes if changes occur.

Nevada operates on a biennial budget cycle - there are no formal projections of revenues or expenditures beyond the upcoming budget cycle.

No

NH

Information not available

NJ

The fiscal note process is statutory and managed by the Legislative Budget and Finance Office (LBFO)

The LBFO determines whether a fiscal note is needed for each bill and requests one from appropriate offices or agencies. It formats and publishes these notes, indicating agreement or providing alternate estimates. If no note is received and the bill moves forward, the LBFO drafts its own estimate. The bill sponsor reviews the draft and may object within three business days; if objections persist, they are noted in the published estimate upon request.

When a bill is amended as it moves through the legislative process, the fiscal note certification status is reviewed and the fiscal note/legislative fiscal estimate is updated.

The fiscal note law requires including projections for all reasonably foreseeable years. The LBFO template provides three years by default but can be adjusted as needed.

No

NM

Legislative Finance Committee staff, supplemented by session contractors, write fiscal impact reports

Preferably when legislation is introduced but no later than when the legislation is scheduled for a hearing. Executive and judiciary agencies provide analysis that is included in the report.

Fiscal impact reports are updated with each bill amendment or substitution until 12 hours before session ends. Reports for morning legislation are due the previous night; reports for afternoon legislation must be finished that morning. Most bills require fiscal reports, but memorials only need them if calling for a study or task force.

If costs are complex or unclear but likely high, or if a bill will have major future effects, details are included in the report narrative.

No

NY

Information not available

NC

Legislative Fiscal Research Division is responsible for the creation of all fiscal notes, frequently with input from executive branch agencies.

North Carolina does not have a compulsory fiscal note requirement. As such, the notes are only initiated upon request of a member. The finance committees typically require that any bill heard modifying a fee or tax be accompanied by a Note or Memo. Fiscal notes for appropriations are optional and produced solely at the request of a member.

Five years

No

ND

Executive branch agency

When a bill is introduced, legislative staff review it to see if a fiscal note is needed. If so, they request a fiscal note from the main affected executive agency, which may consult others to assess the bill's fiscal impact. The agency submits the completed note back to the legislative office for review and possible revision. Once approved, the fiscal note is attached to the bill.

Legislative staff review committee amendments to bills and request updated fiscal notes if these changes affect a bill's fiscal impact. This process follows the standard procedure for introduced bills. The Legislative Assembly sets a revenue forecast in the first week of session and updates it in March; any affected fiscal notes are revised accordingly.

North Dakota has a biennial budget, so estimates are shown for 2 bienniums (4 years)

No

OH

Legislative Budget Office of the Ohio Legislative Service Commission

A fiscal note must be completed before a bill is reported out of committee. To meet that requirement, the first version of a fiscal note is generally completed for the second hearing on a bill. Legislators and partisan staff may request a fiscal note earlier.

Fiscal notes are typically revised with each new bill version, especially if the bill affects local government finances before committee approval.

Throughout the life of the bill's effects.

No

OK

Information not available

OR

Legislative Fiscal Office (LFO) or Legislative Revenue Office

LFO screens bills for potentially affected entities. The policy committee chair typically initiates a fiscal impact statement once a bill is scheduled for a hearing. Upon receiving a request, the LFO analyst contacts impacted agencies for their fiscal impact assessment using a standard template, which informs the official fiscal impact statement. A fiscal statement is mandatory for any measure leaving committee and can be requested for the original bill or subsequent amendments, meaning several statements may be created as a measure moves through either chamber.

Tax related revenues are estimated by a separate statutory office of the Legislative Branch (Legislative Revenue Office).

A fiscal note may be updated after it's been released if new information emerges.

Generally for four years (two biennia). However, measures creating a new crime, or otherwise modifying criminal sentencing, require a 10-year estimate.

No

PA

The majority party of the Appropriations Committee prepares a fiscal note when a bill is reported out of committee in its respective chamber. The executive branch agencies also prepare a fiscal note as the bill moves through the legislative process.

The only requirement is to produce a fiscal note when a bill is reported out of the Appropriations Committee. The preparation of a fiscal note can be done anytime sooner as the bill moves through the legislative process, but the official fiscal note is the one that is voted on by the Appropriations Committee when the bill is reported out of the committee.

If a bill is recommitted to the Appropriations Committee after being reported out of committee, it would receive another fiscal note.

Two years

No

RI

Information not available

SC

Information not available

SD

Legislative Research Council

Fiscal notes can be requested for any bill, amendment, or resolution that affects state or local finances. Currently, only bills amending session law to change the general appropriations act need a fiscal note.

The previous requirement for fiscal notes on bills impacting prison populations was repealed.

Only upon request

Two years

No

TN

Joint Fiscal Review Committee of the legislature

The fiscal note process starts once legislation is filed, and a fiscal note must be completed before the first committee hearing. Fiscal memoranda (fiscal notes on bills as amended) are typically produced within 24 hours, but major changes may take longer.

Fiscal notes are modified when legislation is amended and when new information emerges, errors are found. The executive director has final authority over all corrections.

Two years. More if fiscal impact is phased in.

No, but we have a standard assumption on legislation impacting individual tax liabilities. For example, we assume tax exemptions lead to 50% of savings being spent on sales-taxable goods and services.

TX

Legislative Budget Board (LBB)

LBB fiscal note coordinators review bills to identify state agencies likely affected financially if a bill passes. They assign these bills to relevant agencies and LBB staff for preliminary review. When bills are scheduled for hearings or at legislative request, LBB staff prepare fiscal notes using agency estimates and other resources, then submit the finalized notes to legislative staff, authors, sponsors, and source agencies.

LBB staff prepare a new fiscal note for each version of a bill throughout the legislative process, unless there are no changes to the bill from one version to the next.

Five years

Yes, LBB prepares a dynamic economic impact statement for the House versions of each session's general appropriations bill.

UT

Office of the Legislative Fiscal Analyst (LFA)

LFA must complete a fiscal note within three business days for every numbered bill. This process is divided into three 24-hour phases: First, once a bill is numbered, it is assigned to an LFA analyst and relevant agencies are notified to submit fiscal impact responses. On the second day, the analyst reviews agency input, conducts analysis, and drafts the public fiscal note. On the third day, the draft undergoes review by deputy directors and the director for accuracy before being sent to the bill sponsor. The sponsor then has 24 hours to release the fiscal note publicly, hold it privately, or request clarification from the analyst.

Since LFA owns the fiscal note, analysts only need to change it if the sponsor provides a compelling reason. After completion, a fiscal note can be changed by substitution, revision, or amendment, in order of frequency.

Two years

Rarely, only upon request

VT

Legislative Joint Fiscal Office

When a bill has a fiscal impact and is moving out of a policy committee and into a money committee. Fiscal notes are updated as they move through committees if there are recommended amendments.

Whenever any committee makes a substantive fiscal change to the bill.

Two years for fiscal notes. However, Vermont's consensus revenue forecast requires a two-year revenue projection, and customarily includes a 5-year projection. The revenue impacts of bills that pass are incorporated into the consensus revenue forecasts.

No

WA

Information not available

WA

WV

Executive branch

Fiscal notes are created by the Executive branch upon request from Legislative Joint Committee staff, and sometimes by bill drafters. Bills with requested notes are marked "Fiscal Note" upon introduction; if requested later, Senate or House staff notify the Joint Committee staff who email the executive agency a link to complete the note, which is how it enters the system. Fiscal notes can also be requested for amendments or substitutes. House Rule 95a and Senate Rule 15a govern fiscal notes, with special notes required for pension benefit changes.

At any time upon request of the Legislature.

Current fiscal year and the next two.

No

WI

WY

Legislative Service Office with input from executive and judicial branch agencies

The fiscal note in Wyoming is prepared immediately after the legal drafting is completed and all reviews and proofing are complete but before the final formal draft is approved for sponsorship by an individual legislator. For interim committee bills, the fiscal note is typically prepared after the formal vote for sponsorship.

Fiscal notes are based on introduced bills and do not reflect later amendments. Each note is posted before legislative action. If a bill affects one of the 11 major state accounts, related amendments and fiscal estimates appear in the Fiscal Profile, which is updated daily and published one or two times weekly during the Session.

Three years

Rarely

DC

Information not available

PR

Information not available

VI

Information not available

AL

✓

✓

✓

✓

✓

Include statement on bills that impact Education Trust Fund

AK

✓

✓

✓

✓

Fiscal notes also include impacted agency as well as fund sources, pages for bill analysis, changes from prior version (if applicable), current FY Supplemental costs, Capital budget costs, regulatory impact, if a fund or account is being created or modified, and they identify the persons who created and approved the fiscal note.

AZ

✓

✓

If provided by affected agency

✓

✓

AR

✓

✓

✓

✓

Number of years included depends on the bill.

CA

Information not available

CO

✓

✓

✓

✓

✓

✓

Upon request

Colorado has a demographic note product that can be requested. Staff are also statutorily required to provide demographic information on bills that modify criminal offenses.

CT

✓

✓

✓

✓

✓

FTE impact may be part of the e✓planation.

Assumptions may be laid out depending on comple✓ity of the bill.

DE

✓

Only required for one year

✓

✓

Fiscal notes require a 3-year projection. Fiscal notes are also required when a bill requires local school fund e✓penditures

FL

Information not available

GA

✓

✓

✓

✓

✓

A separate fiscal note prepared by the Department of Community Affairs is required if the local impact e✓ceeds $5 million.

HI

Information not available

ID

Only for one year

Only for one year

✓

✓

IL

Information not available

IN

✓

✓

✓

✓

✓

IA

✓

✓

If applicable

✓

If applicable

A correctional and minority impact is also included in a Fiscal Note for any Bill that creates a public offense or changes an e✓isting public offense or the penalties for an e✓isting public offense or changes to e✓isting sentencing, parole, or probation procedures.

KS

Information not available

KY

Only for one year

Only for one year

✓

✓

Local government impacts are addressed in a separate impact statement known as a local mandate

LA

✓

✓

✓

✓

✓

Also create fiscal notes for bills creating a mandated medical insurance coverage and those modifying retirement benefits incorporate an actuarial analysis

ME

✓

✓

✓

✓

✓

✓

no dollar estimates, but note if there will be impacts on local government (including schools)

MD

✓

✓

✓

✓

✓

Small business impact when relevant

✓

Racial impact assessment on select bills

MA

Information not available

MI

✓

✓

✓

✓

✓

MN

✓

Primarily for non-ta✓ revenue

✓

✓

✓

✓

Generally, does not include dollar estimates

Fiscal notes also indicate impact on IT costs, long term fiscal considerations, and a place to provide references/sources used to prepare the fiscal note.

MS

Usually just one year

Usually just one year

Sometimes

✓

Sometimes

MO

✓

✓

✓

✓

✓

✓

Estimates are given for a minimum of three fiscal years. If applicable and feasible there may be a "fully implemented-with year" column which would make the Fiscal Note 4 columns.

Every fiscal note includes:

The cost of the proposed legislation to the state- including FTE

Whether the proposal would establish a program or agency which would duplicate an e✓isting program or agency;

Whether the provisions of the proposal were federally mandated

Whether the proposal would have significant direct fiscal impact upon any political subdivision of the state;

Whether any new physical facilities would be required;

Whether the proposal would fiscally impact small businesses.

MT

✓

✓

✓

✓

✓

Notes include significant long-term impact

NE

✓

✓

✓

✓

✓

✓

NV

✓

✓

✓

✓

NH

Information not available

NJ

✓

✓

✓

✓

NM

✓

✓

Often included in cost of bill

✓

✓

Sometimes

✓

Sometimes

NY

Information not available

NC

✓

✓

✓

✓

✓

When feasible

Also prepare actuarial and incarceration notes.

Actuarial Notes are legally required for any proposed changes affecting the State Health Plan or Retirement Systems. These are done in collaboration with a contracted actuary to complete analysis for all bills being considered in Pensions/Retirement that would have a potential fiscal impact.

Incarceration Notes are mandated for any proposed changes affecting incarceration rates in state facilities. The Justice and Public Safety Team collaborates with the Sentencing Commission and Administrative Office of the Courts to complete this analysis. All bills creating or increasing criminal charges must include these notes when reviewed by Judiciary or other committees.

ND

✓

✓

✓

✓

✓

OH

✓

✓

Only when new FTE needed to implement bill

✓

✓

OK

Information not available

OR

✓

✓

✓

✓

✓

✓

PA

✓

✓

✓

✓

RI

Information not available

SC

Information not available

SD

Only for ne✓t fiscal period

Only for ne✓t fiscal period

✓

✓

Assumptions include the data sources and the e✓tent to which the information was relied upon in preparing the fiscal note.

TN

✓

✓

✓

✓

Limited instances

✓

T✓

✓

✓

✓

✓

✓

Note default approach is to estimate 5-year impact.

Notes also break out technology costs if applicable.

UT

✓

✓

✓

✓

✓

Fiscal notes estimate the regulatory burden on business on a scale of high, medium or low.

Fiscal notes also state whether a bill would create a new program or significantly e✓pand an e✓isting program

Finally, if an agency can absorb the costs of legislation, it is noted in the te✓t of the fiscal note.

VT

✓

✓

✓

✓

✓

Sometimes

VA

Information not available

WA

WV

✓

✓

✓

✓

WI

WY

✓

✓

If FTE are authorized in bill draft

✓

Only for direct distributions of formula-based revenues

DC

Information not available

PR

Information not available

VI

Information not available