Representatives Seal

Fiscal Note

S.B. 272

2026 General Session

Transportation Funding Revisions

by Balderree, Heidi

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $(49,900) $19,400 $(30,500)


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
Uniform School Fund $0 $49,900 $49,900
Uniform School Fund, One-time $0 $(33,400) $0
General Fund, One-time $0 $14,000 $0
Total Expenditures $0 $30,500 $49,900

Enactment of this legislation could cost the State Board of Education, from the Uniform School Fund, $16,500 one-time in FY 2027 to support the required study, update rules, and provide training, and $49,900 ongoing beginning in FY 2028 for personnel to administer transportation provisions of this bill. Enactment could also cost the Office of the Legislative Fiscal Analyst $14,000 one-time from the General Fund in FY 2027 to carry out the required study. This cost can be absorbed.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $0 $(30,500) $(49,900)
Local GovernmentUCA 36-12-13(2)(c)

The bill requires that, by July 1, 2028, charter schools be eligible to receive state transportation funding on the same basis as school districts. Assuming current funding, this provision could result in a shift of approximately $6.5 million from school districts to charter schools.

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.