 | Revised Fiscal Note1st Sub. S.B. 180 (Green) 2026 General Session School Nutrition Amendments - As Amended by Escamilla, Luz |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $(18,400) | $(5,000,000) | $(5,018,400) |
| Revenues | FY2026 | FY2027 | FY2028 |
| Public Education Economic Stabilization Restricted Account, One-time | $0 | $5,000,000 | $0 |
| Total Revenues | $0 | $5,000,000 | $0 |
Enactment of this legislation assumes $5,000,000 one-time in Uniform School Funds transferred to the Public Education Economic Stabilization Restricted Account will be used to fund the costs outlined in the bill.
| Expenditures | FY2026 | FY2027 | FY2028 |
| Uniform School Fund, One-time | $0 | $5,000,000 | $0 |
| Public Education Economic Stabilization Restricted Account, One-time | $0 | $5,000,000 | $0 |
| Income Tax Fund | $0 | $18,400 | $18,400 |
| Total Expenditures | $0 | $10,018,400 | $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. Further, enactment of this bill may cost the State Board of Education $5,000,000 one-time from the Public Education Economic Stabilization Restricted Account in FY 2027 to support student meals through the school lunch program as outlined in the bill. In future years, the Legislature may appropriate additional one-time funds from the stabilization account to support student meals as outlined in the bill. This legislation assumes the transfer of $5,000,000 one-time in FY 2027 from the Uniform School Fund to the Public Education Economic Stabilization Restricted Account.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $0 | $(5,018,400) | $(18,400) |
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 5%, a total of approximately $2.5 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.
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