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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(20,200)	$(35,100)	$(55,300)

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

Revenues	FY2026	FY2027	FY2028
Total Revenues	$0	$0	$0

Enactment of this legislation likely will not materially impact state revenue.

Expenditures	FY2026	FY2027	FY2028
Income Tax Fund	$0	$20,200	$20,200
Income Tax Fund, One-time	$35,100	$0	$0
Total Expenditures	$35,100	$20,200	$20,200

Enactment of this legislation could cost the Utah State Board of Education $20,200 ongoing and $35,100 one-time from the Income Tax Fund beginning in Fiscal Year 2027 to design and maintain a statewide attendance reporting system, train Local Education Agencies staff, and study the root causes of absenteeism.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(35,100)	$(20,200)	$(20,200)

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

Enactment of this legislation could cost $160 to $410 per school ongoing and $270 to $680 per school one-time, depending on school size, beginning in Fiscal Year 2027 to track data and identify the root causes of chronic absenteeism. The exact per-school cost is unknown.

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.

2026/01/13 13:53, Lead Analyst Kiki Hudson, Attorney: Van Hulten, J.

Fiscal Note