Fiscal Note
1st Sub. H.B. 381 (Buff)
2025 General Session
Civics Education Amendments
by Welton, Douglas R.
(Fillmore, Lincoln)
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $75,500 $1,200 $76,700
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 $0 $(75,500) $(75,500)
Income Tax Fund, One-time $(18,800) $17,600 $0
Total Expenditures $(18,800) $(57,900) $(75,500)
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. Enactment of this legislation may also result in ongoing cost savings of $75,500 and
$18,800 one-time from FY 2025 for the removal of the Ethnic Studies requirements.
FY 2025 FY 2026 FY 2027
Net All Funds $18,800 $57,900 $75,500
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.
1st Sub. H.B. 381 (Buff)
2025/03/06 08:02, 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.
1st Sub. H.B. 381 (Buff)
2025/03/06 08:02, Lead Analyst: Kiki Hudson, Attorney: Van Hulten, J.