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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$0	$(200,000)	$(200,000)

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

Revenues	FY2026	FY2027	FY2028
Public Education Economic Stabilization Restricted Account, One-time	$0	$200,000	$0
Total Revenues	$0	$200,000	$0

Enactment of this legislation assumes $200,000 one-time in Uniform School Funds transferred to the Public Education Economic Stabilization Restricted Account in FY 2027 will be used to fund the appropriation detailed in the bill.

Expenditures	FY2026	FY2027	FY2028
Uniform School Fund, One-time	$0	$200,000	$0
Public Education Economic Stabilization Restricted Account, One-time	$0	$200,000	$0
Total Expenditures	$0	$400,000	$0

Enactment of this legislation could cost the Utah State Board of Education $200,000 one-time from the Public Education Economic Stabilization Restricted Account in FY 2027 to provide grants to local education agencies, oversee grant distribution, and review cardiac emergency response plans. This legislation assumes the transfer of $200,000 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	$(200,000)	$0

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. The exact change in cost per school is unknown and would depend on the potential awarding of grant funding and schools’ current compliance with the 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 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.

2026/03/04 16:44, Lead Analyst Kiki Hudson, Attorney: Van Hulten, J.

Fiscal Note