General, Income Tax, and Uniform School FundsJR4-4-101

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(16,000,000)	$0	$(16,000,000)

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	$16,000,000	$16,000,000
Total Expenditures	$0	$16,000,000	$16,000,000

Enactment of this bill transfers $9,644,300 ongoing beginning in FY 2027 from the Income Tax Fund at the State Board of Education to Local Education Agencies as outlined in the bill. This legislation could cost the State Board of Education $16,000,000 ongoing from the Income Tax Fund beginning in FY 2027 support local reading interventions in school districts, charter schools, and regional education service agencies as outlined in the bill. The legislation also includes provisions governing retention of students in Kindergarten through Grade 3 when certain conditions are met. Depending on the number of students impacted, this could increase state costs through the Minimum School Program by extending the time a student is enrolled in the public education system. At a minimum, this additional cost would be one Weighted Pupil Unit, or $4,870 at the current WPU Value.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(16,000,000)	$(16,000,000)

Local GovernmentUCA 36-12-13(2)(c)

Enactment of this legislation may increase revenue to school districts, charter schools, and Regional Education Service Agencies (RESAs) from state funding currently supporting the Early Literacy Outcomes Improvement program. This may result in an additional $9.6 million ongoing reallocated from an existing program and $16.0 million ongoing beginning in FY 2027 for literacy paraprofessionals. The amount to each recipient agency will vary depending on their qualifying factors as outlined in the bill.

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

Notes on Notes

Fiscal notes estimate the direct costs or revenues of enacting a bill. The Legislature uses them to balance the budget. They do not measure a bill's benefits or non-fiscal impacts like opportunity costs, wait times, or inconvenience. A fiscal note is not an appropriation. The Legislature decides appropriations separately.

2026/02/19 10:48, Lead Analyst Ben Leishman, Attorney: Curtis, M.

Fiscal Note