 | Fiscal NoteS.B. 168 2026 General Session School Attendance Amendments by Plumb, Jen |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $0 | $(52,000) | $(52,000) |
| 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 | $52,000 | $0 |
| Total Expenditures | $0 | $52,000 | $0 |
Enactment of this legislation could cost the State Board of Education $52,000 one-time from the Income Tax Fund in FY 2027 to implement the required rulemaking, data collection, reporting, and compliance functions outlined in the bill. The agency indicates it can absorb this cost. Additionally, enactment of this legislation could cost the State Board of Education approximately $6,331 per student per year from the Income Tax Fund, beginning in FY 2027, for each student who remains enrolled beyond their traditional twelfth-grade cohort under the bill’s provisions. The aggregate impact is unknown.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $0 | $(52,000) | $0 |
Enactment of this legislation could cost Local Education Agencies (LEAs) approximately $3,943 per eligible student annually to provide the services outlined in the bill. Actual costs may vary based on the LEA, the specific needs of each student, and programs or services offered by the LEA.
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