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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(56,892,200)	$0	$(56,892,200)

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
Uniform School Fund	$0	$56,892,200	$56,892,200
Total Expenditures	$0	$56,892,200	$56,892,200

Enactment of this legislation could cost the State Board of Education $56,892,200 ongoing from the Uniform School Fund beginning in FY 2027 to increase the special education self-contained weighting as outlined in the bill.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(56,892,200)	$(56,892,200)

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

Enactment of this legislation could provide Local Education Agency (LEAs) $4,870 per self-contained student beginning in FY 2027 for the additional student weighting outlined in the bill.

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.

2026/02/04 08:36, Lead Analyst Rachelle Gunderson, Attorney: Van Hulten, J.

Fiscal Note