As required by law, the fiscal notes section of Legislative Council Staff provides the members of the General Assembly with a statement of the estimated fiscal impact of a bill or concurrent resolution. The fiscal note section also prepares fiscal estimates for ballot measures and conducts other fiscal-related research for members of the General Assembly upon request. Fiscal Notes for Bills and Resolutions The fiscal note provides a summary of the proposed law, an explanation of its fiscal impact on state and local government revenue and spending, and an explanation of how it will be implemented. Fiscal notes are based on a set of assumptions that take into account information collected from state agencies, local governments, and other entities or sources. During the legislative session, fiscal notes are updated to reflect amendments adopted that change the proposed measure's fiscal impact. Quick Links Fiscal Notes Staff Contacts Overview of the Fiscal Notes ProcessFiscal Notes FAQsVisual Guide to Fiscal Notes Fiscal Notes Resources Funding Mechanisms and Fiscal NotesStrategies to Reduce Fiscal Impacts of LegislationFiscal Analysis of Bills with Criminal Justice System ImpactsDynamic Modeling Fiscal Notes Memos Current Legislative SessionPrior Legislative Sessions2025 Long Bill Package Fiscal Notes Find Fiscal Notes Subject AreasAnalysts for Introduced Bills Fiscal Note Staff Assignments 2025 2025 Session DataPrior Session Data Fiscal Note Data Fiscal Notes Common Policies (Full) Fiscal Notes Common Policies (Summary)Agency Fiscal Note Response Form Higher Education Response Form Information for State Agencies 2025 Fiscal Impact Statements for Ballot MeasuresThe fiscal notes section prepares fiscal impact statements for ballot measures. See information about this process and fiscal impact statements.School District Fiscal Impact StatementsSchool districts, school boards, or BOCES may submit information on the fiscal impact of legislation for consideration by Legislative Council Staff during the fiscal note process. See instructions for submitting school district fiscal impact statements and copies of submitted fiscal impact statements.
