Table 3.18

Fiscal Notes: Content and Distribution

  Content Legislators  
FIPS State or other
Intent or
purpose of
Cost involved Projected
future cost
ource of
Fiscal impact
on local
Other All Available
on request
Bill sponsor Appropriation Committee
Appropriations Committee
Fiscal staff Executive
budget staff

✓ (a)


05Arkansas (b)





✓ (m)✓ (mm)



✓ (hh)


✓ (f)





✓ (h)


✓ (j)✓ (k)✓ (k)✓ (k)✓ (k)✓ (k)
25Massachusetts*✓ (l)


✓ (m)✓ (n)




✓ (p)


✓ (kk)
33New Hampshire (ii)

34New Jersey

35New Mexico

36New York*

✓ (r)
37North Carolina

38North Dakota

✓ (t)(u)


41Oregon (nn)


44Rhode Island

45South Carolina*

46South Dakota








54West Virginia





72Puerto Rico(gg)(gg)(gg)(gg)


78U.S. Virgin Islands


The Council of State Governments' survey of state legislative service agencies, 2022.


A fiscal note is a summary of the fiscal effects of a bill on government revenues, expenditures and liabilities.


* Information from The Council of State Governments’ 2020 survey of state legislative services agencies and 2021 review of state websites.
** Commonwealth of Northern Mariana Islands.
✓ — Yes.
✕ — No.



Fiscal notes included on final passage calendar.


Only retirement, corrections, revenue, tax and local government bills require fiscal notes. During the past session, fiscal notes were provided for education.


The fiscal notes are printed with the bills favorably reported by the committees.


Statement of purpose.


Attached to bill, so available to both fiscal and executive budget staff. Joint Rule 18.


A summary of each fiscal note is attached to the summary of its bill in the printed Legislative Synopsis and Digest, and on the General Assembly’s Web site. Fiscal notes are prepared for the sponsor and attached to the bill on file with the House Clerk or Senate Secretary.


Fiscal notes are available to everyone.


Prepared by the Legislative Fiscal Office when a state agency is involved and prepared by Legislative Auditor’s office when a local board or commission is involved; copies sent to House and Senate staff offices respectively.


Distributed to members of the committee of reference; also available on the Legislature’s Web site.


A fiscal note is now known as a fiscal and policy note to better reflect the contents. Fiscal and policy notes also identify any mandate on local government and include analyses of the economic impact on small businesses.


In practice fiscal and policy notes are prepared on all bills and resolutions prior to a public hearing on the bills/resolutions. After initial hard copy distribution to sponsor and committee, the note is released to member computer system and thereafter to the legislative Web site.


Fiscal notes are prepared only if cost exceeds $100,000 or matter has not been acted upon by the Joint Committee on Ways and Means.


Intent or Purpose of Bill may be included, but not necessarily; Proposed Source of Revenue would be included, in the case of fees, in a separate document entitled “Fee Impact”.


At present, fiscal information is part of the bill analysis on the legislative Web site.


And committee to which bill referred.


Mechanical defects in bill.


Fiscal impact statements prepared by Legislative Finance Committee staff are available to anyone on request and on the legislature’s Web site.


Fiscal notes are required for retirement bills, bills enacting or amending tax expenditures, and all bills increasing or decreasing state revenues, or affecting appropriation or expenditure of state monies.


Fiscal notes are posted on the Internet and available to all members.


Notes required only if impact is $5,000 or more. Bills impacting workforce safety and insurance benefits or premiums have actuarial statements as do bills proposing changes in state and local retirement systems.


Fiscal notes are available online to anyone from the legislative branch Web site.


Fiscal notes are prepared for bills before being voted on in any standing committee or floor session. Fiscal notes for all introduced bills are posted on the Web. They are also distributed to the committees in which the bills are heard.


Fiscal impact statements on proposed legislation are prepared by the Revenue and Fiscal Affairs Office and sent to the House or Senate standing committee that requested the impact. All fiscal impacts are posted on the Revenue and Fiscal Affairs website.


Some bills may also require the preparation of one or more of the following: a dynamic economic impact statement, an actuarial impact statement, a criminal justice policy impact statement, an equalized education funding impact statement, a higher education impact statement, an open government impact statement, a tax equity note, or a water development policy impact statement.


Fiscal notes are to include cost and revenue estimates on all bills that anticipate direct impact on state government, local government, residents, and businesses.


Fiscal notes are not mandatory and their content will vary.


Technical amendments, if needed. Fiscal notes do not provide statements or interpretations of legislative intent for legal purposes. A summary of the stated objective, effect, and impact may be included.


Fiscal impact statements are widely available because they are also posted on the Internet shortly after they are distributed. The Joint Legislative Audit Review Commission (JLARC) also prepares a review of the fiscal impact statement if requested by a standing committee chair. The review statement is also available on the Internet.


Legislatve budget directors.


Impact on private sector.


Fiscal impact on local economy.


The Legislature of Puerto Rico does not prepare fiscal notes, but upon request the economics unit could prepare one. The Department of Treasury has the duty to analyze and prepare fiscal notes.


Hawaii does not require the submission of fiscal notes.


Whenever possible, fiscal notes appear at end of introduced version of bill.


A fiscal note must be distributed in committee before a bill is considered (house) or approved (senate) and must be attached to a committee report when distributed to the full membership. An updated fiscal note must be distributed to all the members before a conference committee report or a measure amended by the other chamber is acted on.


Fiscal notes are posted on the Legislature’s website.


Joint Rule 18.


Fiscal notes go to the bill’s sponsor as a matter of course. The notes are “available upon request,” as they may be downloaded from the Delaware General Assembly website.


See ORS 173.