 | Fiscal NoteH.B. 418 2026 General Session School Class Size Requirements by Teuscher, Jordan D. |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $(112,161,000) | $0 | $(112,161,000) |
| Revenues | FY2026 | FY2027 | FY2028 |
| Total Revenues | $0 | $0 | $0 |
Enactment of this legislation likely will not materially impact state revenue.
| Expenditures | FY2026 | FY2027 | FY2028 |
| Uniform School Fund | $0 | $112,161,000 | $112,161,000 |
| Total Expenditures | $0 | $112,161,000 | $112,161,000 |
Enactment of this legislation may cost the State Board of Education $112,161,000 ongoing from the Uniform School Fund beginning in FY 2027 to support the class size limits outlined in the bill.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $0 | $(112,161,000) | $(112,161,000) |
Enactment of this legislation may cost Local Education Agencies (LEAs) between $35,000 and $69,200 per class to meet the class size limits outlined in the bill. The costs will vary by LEA depending on current class sizes, number of paraeducators and teachers, and if they opt to reduce class size using paraeducators or licensed teachers. Total costs statewide may range between $112.2 million and $221.8 million statewide. LEAs may experience additional costs associated with providing additional classroom space.
Enactment of this legislation likely will not result in direct expenditures from tax or fee changes for Utah residents and businesses.
Enactment of this legislation likely will not change the regulatory burden for Utah residents or businesses.
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