Representatives Seal

Fiscal Note

H.B. 197

2026 General Session

School Materials Amendments

by Peck, Nicholeen P.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $(74,400) $(100,000) $(174,400)


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 $74,400 $74,400
Income Tax Fund, One-time $100,000 $0 $0
Total Expenditures $100,000 $74,400 $74,400

Enactment of this legislation could cost the Utah State Board of Education $74,400 ongoing $100,000 one-time from the Income Tax Fund beginning in Fiscal Year 2027 for system setup, annual licensing, and staff review.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $(100,000) $(74,400) $(74,400)
Local GovernmentUCA 36-12-13(2)(c)

Enactment of this legislation could cost Local Education Agencies $1,500 to $4,000 ongoing beginning in Fiscal Year 2027 to train staff, adopt policies, inform parents of reporting options, and maintain reporting sections on their websites.

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.