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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(6,563,200)	$(19,000,000)	$(25,563,200)

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
Closing Nonlapsing	$0	$(5,563,200)	$(5,563,200)
Closing Nonlapsing, One-time	$0	$(14,250,000)	$(14,132,000)
Beginning Nonlapsing, One-time	$0	$0	$19,882,000
Income Tax Fund	$0	$6,563,200	$6,563,200
Income Tax Fund, One-time	$0	$19,000,000	$0
Total Expenditures	$0	$5,750,000	$6,750,000

Enactment of this legislation could cost the Utah State Board of Education $6,563,200 ongoing and $19,000,000 one-time from the Income Tax Fund beginning in Fiscal Year 2027 to procure, operate, and support a statewide student information system. Implementation costs would be phased in over time in accordance with the bill’s rollout schedule, culminating in full statewide implementation by July 1, 2031. As a result, ongoing costs would be delayed until partial implementation begins in Fiscal Year 2028. The $10,000,000 appropriated for the student information system during the 2025 General Session would be applied toward one-time costs upon passage of this legislation.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(5,750,000)	$(6,750,000)

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

Enactment of this legislation could cost or save Local Education Agencies (LEAs) an unknown amount ongoing beginning in Fiscal Year 2027 to either transition to the statewide Student Information System operated by the Utah State Board of Education (USBE) or maintain a qualifying LEA-managed student information system. USBE will establish the further cost-sharing Board rules as well.

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.

2026/02/24 09:49, Lead Analyst Kiki Hudson, Attorney: Van Hulten, J.

Fiscal Note