 | Fiscal NoteS.B. 77 2026 General Session Dual Language Immersion Amendments by McCay, Daniel |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $(1,200) | $(17,200) | $(18,400) |
| 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 | $0 | $1,200 | $1,200 |
| Income Tax Fund, One-time | $0 | $17,200 | $0 |
| Total Expenditures | $0 | $18,400 | $1,200 |
Enactment of this legislation may cost the Utah State Board of Education $235 on average per high school teacher to administer the assessments required in the bill. Based on the number of current high school foreign language teachers, the State Board may incur a one-time cost of up to $17,200 from the Income Tax Fund to complete the required assessments. Enactment of this legislation may also cost approximately $1,200 from the Income Tax Fund beginning in FY 2027 for assessments of new high school foreign-language teachers as turnover occurs.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $0 | $(18,400) | $(1,200) |
Enactment of this legislation likely will not result in direct, measurable costs for local governments.
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