Representatives Seal

Fiscal Note

S.B. 274

2026 General Session

Supplemental Funding for Literacy Coaching

by Riebe, Kathleen A.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $(6,813,000) $0 $(6,813,000)


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 $6,813,000 $6,813,000
Total Expenditures $0 $6,813,000 $6,813,000

Enactment of this legislation could cost the State Board of Education $6,813,000 ongoing from the Income tax Fund beginning in FY 2027, to provide additional funding to Local Education Agencies (LEAs) for literacy coaching support for LEAs that score below the statewide average on the benchmark reading assessment. The actual amount will vary depending on the number of LEAs and their qualifications.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $0 $(6,813,000) $(6,813,000)
Local GovernmentUCA 36-12-13(2)(c)

To the extent that a Local Education Agency (LEA) falls below benchmark on reading assessments, enactment of this legislation could result in an ongoing increase in funding of $49,000–$98,000 per qualifying LEA beginning in FY 2027 to support additional literacy coaching as outlined in the bill. The actual amount will vary based on the number of LEAs that qualify and the specific criteria met.

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