General, Income Tax, and Uniform School FundsJR4-4-101

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(4,377,900)	$0	$(4,377,900)

State GovernmentUCA 36-12-13(2)(c)

Revenues	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$426,400	$426,400
Dedicated Credits Revenue, One-time	$82,000	$0	$0
Total Revenues	$82,000	$426,400	$426,400

Enactment of this legislation could increase the Dedicated Credits revenue to the Division of Technology Services by estimated $82,000 one-time in FY 2026 and $426,400 ongoing in FY 2027 from rates charged to local education agencies (LEAs).

Expenditures	FY2026	FY2027	FY2028
Dedicated Credits Revenue	$0	$426,400	$426,400
Dedicated Credits Revenue, One-time	$82,000	$0	$0
Income Tax Fund	$0	$4,377,900	$4,377,900
Total Expenditures	$82,000	$4,804,300	$4,804,300

Enactment of this legislation could cost the Utah Education and Telehealth Network an estimated $4.3 million ongoing in FY 2027 from the Income Tax Fund for additional staff, training, and enhanced cybersecurity support services. It could further cost the Division of Technology Services an estimated $82,000 one-time in FY 2026 and $426,400 ongoing in FY 2027 in Dedicated Credits for additional staff, operational support, and cybersecurity services. The bill could also cost the State Board of Education an estimated $77,900 ongoing in FY 2027 from the Income Tax Fund for additional staff.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(4,377,900)	$(4,377,900)

Local GovernmentUCA 36-12-13(2)(c)

Enactment of this legislation could increase the cumulative costs to all local education agencies (LEAs) for the needed cybersecurity services by an estimated $82,000 one-time in FY 2026 and $426,400 ongoing in FY 2027.

Individuals & BusinessesUCA 36-12-13(2)(c)

Enactment of this legislation likely will not result in direct expenditures from tax or fee changes for Utah residents and businesses.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation likely will not change the regulatory burden for Utah residents or businesses.

Performance EvaluationJR1-4-601

This bill does not create a new program or significantly expand an existing program.

Notes on Notes

Fiscal notes estimate the direct costs or revenues of enacting a bill. The Legislature uses them to balance the budget. They do not measure a bill's benefits or non-fiscal impacts like opportunity costs, wait times, or inconvenience. A fiscal note is not an appropriation. The Legislature decides appropriations separately.

2026/02/11 17:05, Lead Analyst Ivan Djambov, Attorney: Van Hulten, J.

Fiscal Note