 | Fiscal Note3rd Sub. S.B. 119 (Ivory) 2026 General Session School and Classroom Amendments by Fillmore, Lincoln |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $(133,500) | $(64,000,000) | $(64,133,500) |
| 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 | $133,500 | $133,500 |
| Income Tax Fund, One-time | $0 | $64,000,000 | $0 |
| Total Expenditures | $0 | $64,133,500 | $133,500 |
Enactment of this bill may cost the Utah State Board of Education $133,500 ongoing and $64,000,000 one-time from the Income Tax Fund beginning in FY 2027 to contract and develop the Open Educational Resources outlined in the bill.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $0 | $(64,133,500) | $(133,500) |
To the extent a Local Education Agency (LEA) opts to participate in the open educational resources developed by the state as outlined in the bill, an LEA may experience cost savings associated with purchasing fewer curriculum materials. On average, LEAs spend approximately $3.3 million statewide on textbooks for each grade. Actual savings will vary depending on LEA and the amount they are able to save using the open educational resources developed by the state.
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