Representatives Seal

Fiscal Note

2nd Sub. H.B. 315 (Gray)

2026 General Session

Human Development Instruction

by Peck, Nicholeen P.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $0 $(1,800) $(1,800)


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, One-time $1,800 $0 $0
Total Expenditures $1,800 $0 $0

Enactment of this bill may cost the State Board of Education $1,800 one-time in FY 2026 from the Income Tax Fund to develop a list of materials, publish the materials on the Board's website, and modify LEA assurance forms as outlined in the bill.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $(1,800) $0 $0
Local GovernmentUCA 36-12-13(2)(c)

Local Education Agencies (LEAs) may experience additional costs implementing the human growth and development instruction as outlined in the bill. The cost will vary by LEA, largely based on size and the amount of change required to meet the new standards and may range between $5,000 and $10,000.

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 creates a new program or significantly expands an existing program.
For a list of questions lawmakers might ask to improve accountability for the proposed program, please see: https://budget.utah.gov/newprogram