Fiscal Note
1st Sub. H.B. 76 (Buff)
2025 General Session
Public Education Revisions
by Miller, Tracy
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $0 $0 $0
State Government UCA 36-12-13(2)(c)
Revenues FY 2025 FY 2026 FY 2027
Total Revenues $0 $0 $0
Enactment of this legislation likely will not materially impact state revenue.
Expenditures FY 2025 FY 2026 FY 2027
Total Expenditures $0 $0 $0
This legislation could reallocate up to $255,000, or an additional 2%, of the Early Interactive Reading
appropriation to support administrative costs and a contract with an independent evaluator for
the State Board of Education. This adjustment would in turn reduce the State Board of Education
allocations to LEAs for reading licenses, a net zero change at the state level.
FY 2025 FY 2026 FY 2027
Net All Funds $0 $0 $0
Local Government UCA 36-12-13(2)(c)
Enactment of this legislation may allow Local Education Agencies (LEAs) to enhance teacher
compensation through the Teacher Salary Supplement Program for the Highly Needed Educators
program.
This legislation could reduce allocations to LEAs for the Early Interactive Reading program by
$255,000 reducing the amount of money available for reading licenses.
Additionally, LEAs could see an increase in local revenue if they opt to charge additional fees for
fine arts elective courses. If these additional fees account for approximately half of current curricular
fees, LEAs could generate up to $13 million in local revenue. The actual impact will depend on LEAs'
decisions to implement this provision and student participation levels. All of these changes would take
effect beginning in FY 2026.
1st Sub. H.B. 76 (Buff)
2025/02/18 09:14, Lead Analyst: Rachelle Gunderson, Attorney: Curtis, M. 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.
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 does not create a new program or significantly expand an existing program.
Notes on Notes
Fiscal explanations 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 explanation is not an appropriation. The
Legislature decides appropriations separately.
1st Sub. H.B. 76 (Buff)
2025/02/18 09:14, Lead Analyst: Rachelle Gunderson, Attorney: Curtis, M.