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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(19,500)	$(384,100)	$(403,600)

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

Revenues	FY2026	FY2027	FY2028
New Account Created By Bill (FN Only)	$0	$30,000	$30,000
Total Revenues	$0	$30,000	$30,000

Enactment of this legislation could increase revenue to the newly created Citizenship Scholarship Fund by $30,000 ongoing beginning in FY 2027 as a result of donations.

Expenditures	FY2026	FY2027	FY2028
General Fund	$0	$1,900	$1,900
General Fund, One-time	$900	$0	$0
New Account Created By Bill (FN Only)	$0	$26,500	$26,500
Income Tax Fund	$0	$17,600	$17,600
Income Tax Fund, One-time	$0	$383,200	$0
Total Expenditures	$900	$429,200	$46,000

Enactment of this legislation could cost the Utah State Board of Higher Education (USHE) $17,600 ongoing and $25,000 one-time from the Income Tax Fund beginning in FY 2027 for issuing scholarships and updating rules as outline in the bill. Those costs can be absorbed by USHE. Enactment of this legislation could also cost USHE $30,000 annually from the Citizenship Scholarship Fund beginning in FY 2027 to distribute scholarships outlined in the bill. Enactment of this legislation could cost the Tax Commission $3,900 one-time in FY 2027 from the Income Tax Fund for system changes. Enactment of this legislation could cost the Department of Government Operations $1,900 ongoing beginning in FY 2027 and $900 one-time in FY 2026 from the General Fund to set up and maintain the new fund. Enactment of this legislation could also cost the State Board of Education $354,300 one-time from the Income Tax Fund in FY 2027 for the development of test-out assessment standards and criteria for grades 9-12. The state board has indicated that $249,600 of these costs can be absorbed within existing budgets.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(900)	$(399,200)	$(16,000)

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

Enactment of this legislation may result in additional costs for Local Education Agencies (LEAs) that elect to offer test-out assessments. Any associated costs would vary by LEA and depend on existing assessment infrastructure, staffing capacity, and implementation decisions. The aggregate fiscal impact is unknown.

Individuals & BusinessesUCA 36-12-13(2)(c)

An estimated 1,500 individuals may contribute an average of $20 to the Citizenship Scholarship Fund, for an aggregate amount of $30,000.

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

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.

2026/02/26 19:30, Lead Analyst Rachelle Gunderson, Attorney: Van Hulten, J.

Amended Fiscal Note