Fiscal Note
H.B. 515
2025 General Session
School Lunch Debt Funding
by Dailey-Provost, Jennifer
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $0 $(2,008,000) $(2,008,000)
State Government UCA 36-12-13(2)(c)
Revenues FY 2025 FY 2026 FY 2027
Public Education Economic
Stabilization Restricted Account,
One-time
$0 $2,000,000 $0
Total Revenues $0 $2,000,000 $0
Enactment of this legislation assumes $2,000,000 one-time in Uniform School Funds transferred to
the Public Education Economic Stabilization Restricted Account will be used to fund the appropriation
detailed in the bill.
Expenditures FY 2025 FY 2026 FY 2027
Income Tax Fund, One-time $0 $8,000 $0
Uniform School Fund, One-time $0 $2,000,000 $0
Public Education Economic
Stabilization Restricted Account,
One-time
$0 $2,000,000 $0
Total Expenditures $0 $4,008,000 $0
Enactment of this legislation appropriates $2,000,000 one-time from the Public Education Economic
Stabilization Restricted Account to the State Board of Education in FY 2026 to implement the School
Meal Debt Relief Grant Program as outlined in the bill. This bill may also cost the State Board of
Education $8,000 one-time from the Income Tax Fund in FY 2026 to establish the grant program. The
State Board indicates that this cost can be absorbed within current budget allocations.
The bill assumes the transfer of $2,000,000 one-time in FY 2026 from the Uniform School Fund to the
Public Education Economic Stabilization Restricted Account.
FY 2025 FY 2026 FY 2027
Net All Funds $0 $(2,008,000) $0
H.B. 515
2025/02/18 20:26, Lead Analyst: Rachelle Gunderson, Attorney: Keetch, T. Local Government UCA 36-12-13(2)(c)
To the extent that Local Education Agencies (LEAs) have student lunch debt, this legislation could
increase their revenues by providing grants to cover those debts, as outlined in the bill. The exact
amount is unknown.
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 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 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. 515
2025/02/18 20:26, Lead Analyst: Rachelle Gunderson, Attorney: Keetch, T.