Representatives Seal

Fiscal Note

S.B. 180

2026 General Session

School Nutrition Amendments

by Escamilla, Luz

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $(18,400) $0 $(18,400)


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 $0 $18,400 $18,400
Total Expenditures $0 $18,400 $18,400

Enactment of this legislation may cost the State Board of Education $18,400 ongoing from the Income Tax Fund beginning in FY 2027 to implement and maintain changes to state data collection and funding distribution systems.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $0 $(18,400) $(18,400)
Local GovernmentUCA 36-12-13(2)(c)

Enactment of this legislation may redistribute state funding supporting child nutrition programs among Local Education Agencies (LEAs). State funding comes from revenue generated by the sale of liquor. The FY 2027 base appropriation is $50.1 million and funds are distributed on a student participation basis. Bill provisions require the State Board of Education to use at least 20%, a total of approximately $10.0 million, to pay lunch costs for eligible students. The net impact will vary among LEAs based on the current distribution of funding and the distribution resulting from changes made in this legislation.

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