Fiscal Note H.B. 568 2025 General Session Half-day Kindergarten Amendments by Pierucci, Candice B. 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 Enactment of this legislation likely will not materially impact state expenditures. FY 2025 FY 2026 FY 2027 Net All Funds $0 $0 $0 Local Government UCA 36-12-13(2)(c) Enactment of this legislation could cost local education agencies (LEAs) $51,000 ongoing per half-day kindergarten teacher's salary and up to $425,000 per portable to purchase and provide extra classroom space, beginning in Fiscal Year 2026. There could be additional costs to provide transportation for the half-day kindergarten students, but the exact cost to LEAs for transportation is unknown. The total cost per LEA will depend on the number of new half-day kindergarten classes added. 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. H.B. 568 2025/03/04 17:38, Lead Analyst: Kiki Hudson, Attorney: Curtis, M. 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. 568 2025/03/04 17:38, Lead Analyst: Kiki Hudson, Attorney: Curtis, M.