 | Fiscal Note2nd Sub. S.B. 62 (Salmon) 2026 General Session School Funding Amendments by Fillmore, Lincoln |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $0 | $0 | $0 |
| Revenues | FY2026 | FY2027 | FY2028 |
| Total Revenues | $0 | $0 | $0 |
Enactment of this legislation likely will not materially impact state revenue.
| Expenditures | FY2026 | FY2027 | FY2028 |
| Total Expenditures | $0 | $0 | $0 |
Assuming a similar enrollment decline to the current year, eliminating the prior-year-plus-growth provision could reduce Uniform School Fund expenditures by approximately $77 million beginning in FY 2028. These savings would be redirected to fund the newly included self-contained special education students at an estimated $58.1 million, and the remainder of approximately $18.9 million would be allocated to at-risk students.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $0 | $0 | $0 |
Enactment of this legislation could reduce state funding a year earlier for Local Education Agencies (LEAs) experiencing declines in enrollment. The impact varies by LEA based on their specific enrollment and average daily membership. Current estimates indicate that eliminating the hold-harmless provision could lower LEA allocations by approximately 16,490 Weighted Pupil Units (WPUs), representing about $77.1 million in FY 2027.
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 does not create a new program or significantly expand an existing program.