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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(38,900)	$(85,000)	$(123,900)

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	$38,900	$38,900
Income Tax Fund, One-time	$0	$85,000	$0
Total Expenditures	$0	$123,900	$38,900

Enactment of this legislation could cost Utah State Board of Education $38,900 ongoing and $85,000 one-time from the Income Tax Fund beginning in Fiscal Year 2027 for the revision of statewide social studies standards, development of curriculum, and implementation support for literacy-aligned instructional materials.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(123,900)	$(38,900)

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

Enactment of this legislation could cost Local Education Agencies $1,500 to $4,000 one-time beginning in Fiscal Year 2027 to implement the State Board of Education's curriculum and provide teacher training.

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.

2026/03/04 08:15, Lead Analyst Kiki Hudson, Attorney: Van Hulten, J.

Fiscal Note