Fiscal Note
S.B. 137
2025 General Session
Course Choice Empowerment
by Cullimore, Kirk A.
General, Income Tax, and Uniform School Funds JR4-4-101
Ongoing One-time Total
Net GF/ITF/USF (rev.-exp.) $0 $(6,900) $(6,900)
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 $6,900 $0 $0
Total Expenditures $6,900 $0 $0
Enactment of this legislation may lead to a one-time cost of $6,900 to the Utah State Board of
Education (USBE) from the Income Tax Fund in FY 2025. This cost is associated with staff time
required to develop and award a contract to a provider. USBE has indicated that this expense can be
managed within its existing resources. Additionally, the bill could result in the transfer of $8,288,500
for the Home and Private School Students program from the Statewide Online Education Program
Coordination line item to the Contracted Initiatives and Grants line item in FY 2026. This reallocation
aligns with the provisions of the bill, which redirect funding from a public education program. USBE
has confirmed that this reallocation can also be absorbed within current resources.
FY 2025 FY 2026 FY 2027
Net All Funds $(6,900) $0 $0
Local Government UCA 36-12-13(2)(c)
Enactment of this legislation likely will not result in direct, measurable costs for local governments.
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.
S.B. 137
2025/01/21 09:52, Lead Analyst: Rachelle Gunderson, Attorney: Van Hulten, J. 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.
S.B. 137
2025/01/21 09:52, Lead Analyst: Rachelle Gunderson, Attorney: Van Hulten, J.