H.B. 477
2023/02/17 09:17, Lead Analyst: Ben Leishman Attorney: MC
Fiscal Note
H.B. 477
2023 General Session
Full-day Kindergarten Amendments
by Spendlove, R.
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $(60,642,700) $0 $(60,642,700)
State Government UCA 36-12-13(2)(c)
Revenues FY 2023 FY 2024 FY 2025
Total Revenues $0 $0 $0
Enactment of this legislation likely will not materially impact state revenue.
Expenditures FY 2023 FY 2024 FY 2025
Uniform School Fund $0 $60,642,700 $60,642,700
Total Expenditures $0 $60,642,700 $60,642,700
Enactment of this legislation may cost the State Board of Education $97,297,700 ongoing from the
Uniform School Fund beginning in FY 2024 to increase the Weighted Pupil Unit (WPU) weighting
for kindergarten students as outlined in the bill. Additional provisions repeal the current Enhanced
Kindergarten Early Intervention Program, saving $36,655,000 as appropriated in the FY 2024 base
budget. When this savings is applied to the change in WPU weighting, the total cost decreases to
$60,642,700. Finally, this cost estimate assumes full participation of eligible students and a WPU
Value of $4,280. The actual cost may vary depending on the actual WPU Value adopted by the
Legislature for FY 2024, the number of local education agencies providing a full-day kindergarten
option, and the number of parents that opt for the full-day program.
FY 2023 FY 2024 FY 2025
Net All Funds $0 $(60,642,700) $(60,642,700)
Local Government UCA 36-12-13(2)(c)
Enactment of this legislation likely will not result in direct, measurable costs for local governments.
Individuals & Businesses UCA 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. H.B. 477
2023/02/17 09:17, Lead Analyst: Ben Leishman Attorney: MC
Regulatory Impact UCA 36-12-13(2)(d)
Enactment of this legislation likely will not change the regulatory burden for Utah residents or
businesses.
Performance Evaluation JR1-4-601
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.