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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$0	$(61,000)	$(61,000)

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	$61,000	$0	$0
Total Expenditures	$61,000	$0	$0

Enactment of this legislation could cost the Utah State Board of Education $61,000 one-time from the Income Tax Fund in Fiscal Year 2027 to update their information management system and implement record keeping procedures.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(61,000)	$0	$0

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

Enactment of this legislation could cost Local Education Agencies up to $15,000 each one-time, beginning in Fiscal Year 2027, to update their student information systems (SIS) vendor contracts.

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.

2026/01/23 09:56, Lead Analyst Kiki Hudson, Attorney: Van Hulten, J.

Fiscal Note