Fiscal Note H.B. 381 2025 General Session Civics Education Amendments by Welton, Douglas R. General, Income Tax, and Uniform School Funds JR4-4-101 Ongoing One-time Total Net GF/ITF/USF (rev.-exp.) $0 $(17,600) $(17,600) 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 Income Tax Fund, One-time $0 $17,600 $0 Total Expenditures $0 $17,600 $0 Enactment of this legislation may result in a one-time cost of $17,600 to the Utah State Board of Education from the Income Tax Fund in FY 2026 to revise the civics education core standards as outlined in the bill. The Board has indicated that these costs can be absorbed within existing resources. FY 2025 FY 2026 FY 2027 Net All Funds $0 $(17,600) $0 Local Government UCA 36-12-13(2)(c) Enactment of this legislation may cost Local Education Agencies (LEAs) $17 to $44 per student to update curriculum standards and materials as outlined in the bill. Costs may vary for each LEA based on the required changes and the number of students enrolled in the corresponding courses. 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. H.B. 381 2025/02/04 07:30, Lead Analyst: Kiki Hudson, Attorney: Van Hulten, J. 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. H.B. 381 2025/02/04 07:30, Lead Analyst: Kiki Hudson, Attorney: Van Hulten, J.