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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$0	$(18,000)	$(18,000)

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
Income Tax Fund, One-time	$0	$18,000	$0
Total Expenditures	$0	$18,000	$0

Enactment of this legislation may cost the State Board of Education $18,000 one-time from the Income Tax Fund in FY 2027 to implement the open enrollment data reporting requirements outlined in the bill.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(18,000)	$0

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

Local education agencies (LEAs) may experience increased costs associated with reporting currently collected data to the state. The cost will vary by LEA depending on their data systems and ability to report required data to the State Board.

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 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.

2026/02/12 16:24, Lead Analyst Ben Leishman, Attorney: Van Hulten, J.

Fiscal Note