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Legislative Budget Office | Fiscal Notes

LBO Uniform Standards and Procedures

A fiscal note is an official estimate of the fiscal effects that would be caused by the enactment of a bill. Fiscal notes are defined in Minnesota Statute 3.98. Fiscal note requests are intiated by legislative fiscal analysts on behalf of committee chairs. Agencies that would be affected by a bill prepare estimates of cost changes and revenue changes the bill would cause. Fiscal notes must not assume any changes in law that are not included in the bill, but may provide commentary on potential defects in the bill. No opinions on the merits of a bill may be expressed in a fiscal note. The Legislative Budge Office reviews estimates to assure that they are reasonable, accurate, and objective.

Fiscal note statistics for the current session.

Uniform Standards and Procedures

To request a copy of the Uniform Standards and Procedures in an alternate format, please contact the Legislative Budget Office.