According to the Legislative Budget Board (LBB) fiscal note, SB 18 is not expected to have a significant fiscal impact on the state​. The analysis assumes that any administrative costs associated with enforcing the funding restrictions can be absorbed using existing resources, meaning that no additional appropriations or expenditures are required at the state level.

However, local municipalities could face financial consequences if their libraries host events that violate the bill’s provisions. Municipal libraries that choose to hold drag story hours or similar events could lose state funding for the following fiscal year, which may impact library operations, programming, or staffing. The extent of the financial impact would vary depending on how much state funding a particular library receives and whether it can replace those funds through local sources or private donations.

In summary, SB 18 does not create new costs for the state but could lead to financial strain on local libraries that rely on public funds and choose to continue hosting affected events.

SB 18 aligns with the principle that public funds should not be used to support events that some taxpayers may find objectionable or contrary to community values. By preventing state and local public funding from going to municipal libraries that host drag queen story hours or similar events where gender presentation is a key aspect of the entertainment, the bill ensures that taxpayer dollars are not allocated to programs that some communities may deem inappropriate for minors. This legislation does not prohibit private organizations or individuals from hosting such events, nor does it ban libraries from holding them outright—it simply establishes that state resources should not subsidize them.

This bill reinforces local control and parental rights by ensuring that parents, rather than government-funded institutions, are the primary decision-makers regarding their children's exposure to certain content. Libraries are meant to serve broad and diverse communities, and by removing public funding from these events, SB 18 helps maintain neutrality in publicly funded programming rather than advancing ideological or controversial themes. If libraries wish to continue hosting such events, they remain free to do so with private funding or local community support.

Furthermore, SB 18 supports fiscal responsibility by ensuring that taxpayer funds are directed toward core library functions—such as literacy programs, educational resources, and research materials—rather than controversial social programming. Given the neutral approach of withholding state funding rather than outright banning events, and the emphasis on respecting community standards and parental choice, SB 18 is a reasonable and measured policy that warrants support. A YES vote ensures that public libraries remain focused on their primary mission while allowing communities to make their own decisions about supplemental programming.