 | Fiscal NoteH.B. 488 2026 General Session Standards and Curriculum Amendments by Auxier, Tiara |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $0 | $(8,000,000) | $(8,000,000) |
| Revenues | FY2026 | FY2027 | FY2028 |
| Total Revenues | $0 | $0 | $0 |
Enactment of this legislation likely will not materially impact state revenue.
| Expenditures | FY2026 | FY2027 | FY2028 |
| Income Tax Fund, One-time | $0 | $8,000,000 | $0 |
| Total Expenditures | $0 | $8,000,000 | $0 |
Enactment of this legislation could cost the State Board of Education $8,000,000 one-time from the Income Tax Fund in FY 2027 to development open-education content for social studies and civics education as outlined in the bill.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $0 | $(8,000,000) | $0 |
To the extent a Local Education Agency (LEA) opts to participate in the open educational resources developed by the state as outlines in the bill, an LEA may experience cost savings associated with purchasing fewer curriculum materials. On average, LEAs spend approximately $3.3 million statewide on textbooks for each grade. Actual savings will vary depending on LEA and the amount they are able to save using he open educational resources developed by the state.
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