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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(685,600)	$0	$(685,600)

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	$685,600	$685,600
Total Expenditures	$0	$685,600	$685,600

Enactment of this legislation could cost Utah State Board of Education $670,000 ongoing from the Income Tax Fund in FY 2027 to provide grants to local education agencies, and $15,600 ongoing from the Income Tax Fund beginning in FY 2027 to oversee grant distribution and review cardiac emergency response plans.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(685,600)	$(685,600)

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

Enactment of this legislation could cost Local Education Agencies (LEAs) per-school up to $6,100 one-time beginning in FY 2027 to purchase automated external defibrillators and certify and train staff. LEAs could receive an aggregate of $670,000 annually in grants from the state to offset the costs.

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 does not create a new program or significantly expand an existing program.

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.

2026/02/12 08:47, Lead Analyst Kiki Hudson, Attorney: Van Hulten, J.

Fiscal Note