Public Education Base Budget Amendments

12
53F-2-301
53F-2-311
53F-2-316
53F-9-204
3
0
Public Education Base Budget Amendments
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Stephen L. Whyte
Senate Sponsor: Heidi Balderree
LONG TITLE
General Description:
This bill supplements or reduces appropriations otherwise provided for the support and
operation of public education for the fiscal year beginning July 1, 2025, and ending June 30,
2026, and appropriates funds for the support and operation of public education for the fiscal
year beginning July 1, 2026, and ending June 30, 2027.
Highlighted Provisions:
This bill:
amends weighted pupil unit provisions for career and technical education programs to
address eligibility for Career and Technical Education center funding;
revises emergency funding provisions for students learning English;
modifies provisions related to designating programs for annual funding from the Public
Education Economic Stabilization Restricted Account;
provides appropriations for the use and support of school districts, charter schools, and
state education agencies;
sets the value of the weighted pupil unit (WPU) initially at $4,870 for fiscal year
2026-2027;
adjusts the number of weighted pupil units (WPUs) in certain programs for student
enrollment changes and statutory formula calculations;
appropriates funds to the Uniform School Fund Restricted - Public Education Budget
Stabilization Account;
makes an appropriation from the Uniform School Fund Restricted - Trust Distribution
Account to the School LAND Trust program to support educational programs in the
public schools;
adjusts the revenue targets and estimates tax rates for the statewide Basic Rate and WPU
Value Rate according to statutory provisions;
provides appropriations for other purposes as described; and
approves intent language.
Money Appropriated in this Bill:
This bill appropriates
$55,522,800
in operating and capital budgets for fiscal year 2026,
including:
$32,400
from Income Tax Fund; and
$55,490,400
from various sources as detailed in this bill.
This bill appropriates
$23,769,500
in restricted fund and account transfers for fiscal year 2026,
including:
$35,537,800
from Uniform School Fund; and
($11,768,300)
from various sources as detailed in this bill.
This bill appropriates
$35,537,800
in transfers to unrestricted funds for fiscal year 2026, all of
which is from the various sources as detailed in this bill.
This bill appropriates
$8,788,297,400
in operating and capital budgets for fiscal year 2027,
including:
$9,039,500
from General Fund; and
$210,269,700
from Income Tax Fund; and
$4,803,552,500
from Uniform School Fund; and
$3,765,435,700
from various sources as detailed in this bill.
This bill appropriates
$3,200,800
in expendable funds and accounts for fiscal year 2027, all of
which is from the various sources as detailed in this bill.
This bill appropriates
$1,050,682,800
in restricted fund and account transfers for fiscal year
2027, including:
$534,598,500
from Income Tax Fund; and
$502,566,000
from Uniform School Fund; and
$13,518,300
from various sources as detailed in this bill.
This bill appropriates
$118,600
in fiduciary funds for fiscal year 2027, all of which is from the
various sources as detailed in this bill.
Other Special Clauses:
This bill provides a special effective date.
Uncodified Material Affected:
ENACTS UNCODIFIED MATERIAL
Utah Code Sections Affected:
AMENDS:
53F-2-301
Effective
07/01/26
, as last amended by Laws of Utah 2025, Chapter 518
53F-2-311
Effective
07/01/26
, as last amended by Laws of Utah 2025, Chapter 165
53F-2-316
Effective
07/01/26
, as enacted by Laws of Utah 2025, Chapter 389
53F-9-204
Effective
07/01/26
, as last amended by Laws of Utah 2025, Chapters 413,
433
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
53F-2-301
is amended to read:
53F-2-301
Effective
07/01/26
. Minimum basic tax rate for a fiscal year that
begins after July 1, 2022.
(1)
As used in this section:
(a)
"Basic levy increment rate" means a tax rate that will generate an amount of revenue
equal to $75,000,000.
(b)
"Commission" means the State Tax Commission.
(c)
"Minimum basic local amount" means an amount that is:
(i)
equal to the sum of:
(A)
the school districts' contribution to the basic school program the previous
fiscal year;
(B)
the amount generated by the basic levy increment rate; and
(C)
the eligible new growth, as defined in Section
59-2-924
and rules of the State
Tax Commission multiplied by the minimum basic rate; and
(ii)
set annually by the Legislature in Subsection
(2)(a)
.
(d)
"Minimum basic tax rate" means a tax rate certified by consensus between the
commission, the Governor's Office of Planning and Budget, and the Office of the
Legislative Fiscal Analyst that will generate an amount of revenue equal to the
minimum basic local amount described in Subsection
(2)(a)
.
(2)
(a)
The minimum basic local amount for the fiscal year that begins on July 1,
2025
2026
, is
$810,593,200
$866,842,700
in revenue statewide.
(b)
The preliminary estimate of the minimum basic tax rate for a fiscal year that begins
on July 1,
2025
2026
, is
.001408
.001352
.
(3)
(a)
On or before June 22, the commission, the Governor's Office of Planning and
Budget, and the Office of the Legislative Fiscal Analyst shall by consensus certify
the minimum basic tax rate for the year.
(b)
The estimate of the minimum basic tax rate provided in Subsection
(2)(b)
is based on
a forecast for property values for the next calendar year.
(c)
The certified minimum basic tax rate described in Subsection
(3)(a)
is based on
property values as of January 1 of the current calendar year, except personal property,
which is based on values from the previous calendar year.
(4)
(a)
To qualify for receipt of the state contribution toward the basic school program
and as a school district's contribution toward the cost of the basic school program for
the school district, each local school board shall impose the minimum basic tax rate.
(b)
(i)
The state is not subject to the notice requirements of Section
59-2-926
before
imposing the tax rates described in this Subsection
(4)
.
(ii)
The state is subject to the notice requirements of Section
59-2-926
if the state
authorizes a tax rate that exceeds the tax rates described in this Subsection
(4)
.
(5)
(a)
The state shall contribute to each school district toward the cost of the basic
school program in the school district an amount of money that is the difference
between the cost of the school district's basic school program and the sum of revenue
generated by the school district by the following:
(i)
the minimum basic tax rate; and
(ii)
the basic levy increment rate.
(b)
(i)
If the difference described in Subsection
(5)(a)
equals or exceeds the cost of the
basic school program in a school district, no state contribution shall be made to
the basic school program for the school district.
(ii)
The proceeds of the difference described in Subsection
(5)(a)
that exceed the cost
of the basic school program shall be paid into the Uniform School Fund as
provided by law and by the close of the fiscal year in which the proceeds were
calculated.
(6)
Upon appropriation by the Legislature, the Division of Finance shall deposit an amount
equal to the proceeds generated statewide by the basic levy increment rate into the
Minimum Basic Growth Account created in Section
53F-9-302
.
(7)
Nothing in the repeal of the tax rate indexed to the increase in the value of the WPU
affects the ongoing appropriations to the Teacher and Student Success Account created
in Section
53F-9-306
.
Section 2. Section
53F-2-311
is amended to read:
53F-2-311
Effective
07/01/26
. Weighted pupil units for career and technical
education programs -- Funding of approved programs -- Performance measures --
Qualifying criteria.
(1)
(a)
Money appropriated to the state board for approved career and technical education
programs and the comprehensive guidance program:
(i)
shall be allocated to eligible recipients as provided in Subsections
(2)
,
(3)
, and
(4)
;
and
(ii)
may not be used to fund programs below grade 9.
(b)
Subsection
(1)(a)(ii)
does not apply to the following programs:
(i)
comprehensive guidance; and
(ii)
work-based learning programs.
(2)
(a)
Weighted pupil units are computed for pupils in approved programs.
(b)
(i)
The state board shall fund approved programs based upon hours of membership
of grades 9 through 12 students.
(ii)
Subsection
(2)(b)(i)
does not apply to the following programs:
(A)
comprehensive guidance; and
(B)
work-based learning programs.
(c)
The state board shall use an amount not to exceed 20% of the total appropriation
under this section to fund approved programs based on performance measures such
as placement and competency attainment defined in standards set by the state board.
(d)
The state board shall make the necessary calculations for distribution of the
appropriation to a school district and charter school and may revise and recommend
changes necessary for achieving equity and ease of administration.
(3)
(a)
Twenty weighted pupil units shall be computed for career and technical education
administrative costs for each school district, except 25 weighted pupil units may be
computed for each school district that consolidates career and technical education
administrative services with one or more other school districts.
(b)
Between 10 and 25 weighted pupil units shall be computed for each high school
conducting approved career and technical education programs in a school district
according to standards established by the state board.
(c)
Forty weighted pupil units shall be computed for each school district that operates an
approved career and technical education center
, which may include a comprehensive
high school that meets the requirements of this Subsection
(3)
.
(d)
Between five and seven weighted pupil units shall be computed for each summer
career and technical education agriculture program according to standards established
by the state board.
(e)
(i)
The state board shall, by rule, establish qualifying criteria for a school district
or charter school to receive weighted pupil units under this Subsection
(3)
.
(ii)
In making rules under Subsection
(3)(e)(i)
, the state board may not regulate the
operational structure or staffing model of a career and technical education center.
(f)
(i)
A comprehensive high school may qualify as an approved career and technical
education center under Subsection
(3)(c)
if the high school offers career and
technical education programs that meet state board standards.
(ii)
A local school board or charter school governing board may determine the
administrative structure for a career and technical education center, including
whether to designate a separate administrator for the center.
(4)
(a)
Money remaining after the allocations made under Subsections
(2)
and
(3)
shall
be allocated using average daily membership in approved programs for the previous
year.
(b)
A school district or charter school that has experienced student growth in grades 9
through 12 for the previous year shall have the growth factor applied to the previous
year's weighted pupil units when calculating the allocation of money under this
Subsection
(4)
.
(c)
An LEA may use funds received through the general allocation described in this
Subsection
(4)
for Technology-Life-Careers and student leadership organizations.
(5)
(a)
The state board shall establish rules for upgrading high school career and
technical education programs.
(b)
The rules shall reflect career and technical training and actual marketable job skills
in society.
(c)
The rules shall include procedures to assist school districts and charter schools to
convert existing programs that are not preparing students for the job market into
programs that will accomplish that purpose.
(6)
Programs that do not meet state board standards may not be funded under this section.
Section 3. Section
53F-2-316
is amended to read:
53F-2-316
Effective
07/01/26
. Emergency funding for schools with increased
enrollment of students learning English.
(1)
As used in this section
,
:

(a)
"Interrupted formal education" means a student who was not born in any state and
has not been attending one or more schools in any one or more s
tates for at least 2
full academic years.
(b)
"student
"Student
learning English" means a student, currently enrolled at a public
elementary or secondary educational institution,
whose most recent score on an
English language proficiency assessment is the lowest score available under the given
assessment
who has experienced an interrupted formal education
.
(2)
(a)
An LEA may receive emergency funding from the state board if enrollment, at a
school within the LEA, of students learning English increases by:
(i)
75%
40%
or more above the previous three-year average enrollment for students
learning English in the school; and
(ii)
30
10
or more students above the previous three-year average enrollment for
students learning English in the school.
(b)
An LEA shall ensure that an application the LEA submits under Subsection
(3)(a)
:
(i)
demonstrates substantial need for the emergency funding;
(ii)
includes the percentage by which the school's student learning English enrollment
exceeds the previous three-year average for the school; and
(iii)
demonstrates that the school has insufficient existing funds to adequately support
the increased student learning English enrollment.
(c)
Notwithstanding Subsection
(2)(a)
, the state board may approve an LEA to receive
emergency funding under this section if:
(i)
the LEA demonstrates a significant enrollment increase of students learning
English that does not meet the threshold described in Subsection
(2)(a)
; and
(ii)
the LEA demonstrates that the enrollment increase creates a substantial need for
emergency funding.
(3)
The state board shall:
(a)
establish and oversee the application process to award emergency funding;
(b)
in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
create rules to:
(i)
determine a method for measuring an increase in enrollment at a school; and
(ii)
identify a school that meets the threshold requirement described in Subsection
(2)(a)
; and
(c)
subject to the availability of funds or legislative appropriations, prioritize
applications and distribute funding based on:
(i)
the greatest percentage increase in students learning English enrollment in the
school; and
(ii)
the severity of the financial need of the school.
(4)
An LEA shall use emergency funds received under this section to:
(a)
provide training or certification to teachers on the instruction of a student learning
English;
(b)
reduce the number of students learning English in a class;
(c)
hire an aide to assist with students learning English in the classroom; or
(d)
provide other resources specific to the needs of a student learning English.
(5)
An LEA may not use emergency funding received under this section for administrative
expenses.
(6)
(a)
The state board shall draw the emergency funding described in Subsection
(2)(a)

from nonlapsing funds remaining in the at-risk weighted pupil unit described in
Section
53F-2-314
.
(b)
The state board may not draw, from the at-risk weighted pupil unit, more than
$500,000, per fiscal year, for the emergency funding described in this section.
Section 4. Section
53F-9-204
is amended to read:
53F-9-204
Effective
07/01/26
. Public Education Economic Stabilization
Restricted Account.
(1)
There is created within the Uniform School Fund a restricted account known as the
"Public Education Economic Stabilization Restricted Account."
(2)
(a)
Except as provided in Subsection
(2)(b)
, the account shall be funded from the
following revenue sources:
(i)
15% of the difference between, as determined by the Office of the Legislative
Fiscal Analyst:
(A)
the estimated amount of ongoing Income Tax Fund and Uniform School Fund
revenue available for the Legislature to appropriate for the next fiscal year; and
(B)
the amount of ongoing appropriations from the Income Tax Fund and Uniform
School Fund in the current fiscal year; and
(ii)
other appropriations as the Legislature may designate.
(b)
If the appropriation described in Subsection
(2)(a)
would cause the ongoing
appropriations to the account to exceed 11% of Uniform School Fund appropriations
described in Section
53F-9-201.1
for the same fiscal year, the Legislature shall
appropriate only those funds necessary to ensure that the ongoing appropriations to
the account equal 11% of Uniform School Fund appropriations for that fiscal year.
(3)
Subject to the availability of ongoing appropriations to the account, in accordance with
Utah Constitution, Article X, Section 5, Subsection
(4)
, the ongoing appropriation to the
account shall be used to fund:
(a)
except for a year described in Subsection
(3)(b)
or
(c)
, one-time appropriations to the
public education system
, including at least $65,000,000 to the Catalyst Center Grant
Program described in Section
53E-3-507.1
described in Subsection
(6)
;
(b)
the Minimum School Program for a year in which Income Tax Fund revenue and
Uniform School Fund revenue are insufficient to fund:
(i)
ongoing appropriations to the public education system; and
(ii)
enrollment growth and inflation estimates, as defined in Section
53F-9-201.1
; and
(c)
the minimum basic local amount as defined in Section
53F-2-301
for a year in which
the minimum basic tax rate, as defined in Section
53F-2-301
, is insufficient to
generate the amount described in Subsection
53F-2-301(2)(a)
.
(4)
(a)
The account shall earn interest.
(b)
All interest earned on account money shall be deposited in the account.
(5)
On or before December 31, 2023, and every three years thereafter, the Office of the
Legislative Fiscal Analyst shall:
(a)
review the percentages described in Subsections
(2)(a)(i)
and
(2)(b)
; and
(b)
recommend to the Executive Appropriations Committee any changes based on the
review described in Subsection
(5)(a)
.
(6)
In preparing budget bills for a given fiscal year, the Executive Appropriations
Committee shall make the one-time appropriations described in Subsection
(3)(a)
by
appropriating at least
the lesser of 10% of the total amount of the one-time
appropriations to
:
(a)
the lesser of 10% of the total amount of the one-time appropriations or
the cost of
providing 32 paid professional hours for teachers in accordance with Section
53F-7-203
;
(b)
the amount to make the distribution
for teaching supplies and materials
required
under Section
53F-2-527
;
(c)
the cost of the Stipends for Future Educators Grant Program described in Section
53F-5-223
;
and
(d)
the cost of the Rural School Sports Facilities Grant Program described in Section
53F-10-303
.
; and
(e)
$65,000,000 to the Catalyst Center Grant Program described in Section
53E-3-507.1
.
(7)
No later than October 15 of each year, the state board shall report to the Office of the
Legislative Fiscal Analyst an estimated cost for each of the one-time appropriations
described in Subsection
(6)
.
Section 5.
FY 2026 Appropriations.
The following sums of money are appropriated for the fiscal year beginning July 1,
2025, and ending June 30, 2026. These are additions to amounts previously appropriated for
fiscal year 2026.
Subsection 5(a).
Operating and Capital Budgets
Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
Legislature appropriates the following sums of money from the funds or accounts indicated for
the use and support of the government of the state of Utah.
PUBLIC EDUCATION
STATE BOARD OF EDUCATION - MINIMUM SCHOOL PROGRAM
ITEM 1
State Board of Education - Minimum School Program - Basic School Program
From Beginning Nonlapsing Balances
(5,903,900)
From Closing Nonlapsing Balances
(63,279,100)
Foreign Exchange
(107,200)
Special Education - Extended Year for Special
Educators
25,200
Enrollment Growth Contingency
(19,101,000)
Mid and Final Year Distribution Balancing
(50,000,000)
ITEM 2
State Board of Education - Minimum School Program - Related to Basic
School Programs
From Public Education Economic Stabilization
Restricted Account, One-time
6,443,300
From Beginning Nonlapsing Balances
22,338,900
From Closing Nonlapsing Balances
(1,149,600)
At-Risk Students - Gang Prevention and
Intervention
1,237,800
Youth in Custody
113,400
Adult Education
690,400
Enhancement for Accelerated Students
513,300
Concurrent Enrollment
5,800
Charter School Local Replacement
6,443,300
Educator Salary Adjustments
10,400
Salary Supplement for Highly Needed Educators
2,233,400
Teacher Supplies and Materials
1,979,600
Beverley Taylor Sorenson Elem. Arts Learning
Program
832,000
Special Education - Intensive Services
15,600
Digital Teaching and Learning Program
1,914,700
Effective Teachers in High Poverty Schools
Incentive Program
856,700
Elementary School Counselor Program
364,300
Teacher and Student Success Program
117,700
Student Health and Counseling Support Program
6,752,900
Grants for Professional Learning
21,200
Charter School Funding Base Program
530,100
Grow Your Own Teacher and Counselor Pipeline
3,000,000
ITEM 3
State Board of Education - Minimum School Program - Voted and Board Local
Levy Programs
From Beginning Nonlapsing Balances
26,422,600
Voted Local Levy Program
11,017,500
Board Local Levy Program
15,405,100
STATE BOARD OF EDUCATION
ITEM 4
State Board of Education - Child Nutrition Programs
From Beginning Nonlapsing Balances
2,618,200
From Closing Nonlapsing Balances
(2,618,200)
ITEM 5
State Board of Education - Educator Licensing
From Beginning Nonlapsing Balances
659,700
From Closing Nonlapsing Balances
(659,700)
ITEM 6
State Board of Education - Fine Arts Outreach
From Beginning Nonlapsing Balances
466,500
From Closing Nonlapsing Balances
(196,500)
Professional Outreach Programs in the Schools
200,000
Provisional Program
70,000
ITEM 7
State Board of Education - Contracted Initiatives and Grants
From Autism Awareness Restricted Account, One-time
(50,700)
From Beginning Nonlapsing Balances
166,523,600
From Closing Nonlapsing Balances
(98,370,600)
Autism Awareness
(50,700)
Carson Smith Scholarships
(446,200)
Contracts and Grants
(4,195,000)
Early Warning Program
2,000,000
General Financial Literacy
100,000
Interventions for Reading Difficulties
10,700
IT Academy
4,100
Paraeducator to Teacher Scholarships
25,700
ProStart Culinary Arts Program
100,000
UPSTART
(1,900)
ULEAD
(47,100)
Supplemental Educational Improvement
Matching Grants
3,900
Education Technology Management System
300,000
Utah Fits All Scholarship Program
14,483,800
School Safety and Support Grant Program
50,000,000
Child Sexual Abuse Prevention Grant Program
500,000
Child Sexual Abuse Prevention
1,000,000
Utah Private Course Choice Empowerment
215,000
Utah Anti-Bullying Coalition
300,000
Student Credential Account
3,800,000
ITEM 8
State Board of Education - MSP Categorical Program Administration
From Beginning Nonlapsing Balances
1,804,000
From Closing Nonlapsing Balances
(1,381,000)
Dual Immersion
40,000
Special Education State Programs
100,000
Youth-in-Custody
70,000
State Safety and Support Program
200,000
Student Health and Counseling Support Program
13,000
ITEM 9
State Board of Education - Regional Education Service Agencies
From Income Tax Fund, One-time
32,400
Regional Education Service Agencies
32,400
ITEM 10
State Board of Education - Science Outreach
From Beginning Nonlapsing Balances
261,300
Informal Science Education Enhancement
279,000
Provisional Program
(17,700)
ITEM 11
State Board of Education - Policy, Communication,
Oversight
From Beginning Nonlapsing Balances
(1,159,400)
From Closing Nonlapsing Balances
1,569,800
Student Mental Health Screenings
410,400
ITEM 12
State Board of Education - System Standards
Accountability
From Public Education Economic Stabilization
Restricted Account, One-time
35,537,800
From Beginning Nonlapsing Balances
16,625,900
From Closing Nonlapsing Balances
(16,076,500)
Career and Technical Education
146,400
Special Education
174,600
CPR Training Grant Program
228,400
CTE Catalyst Center
35,537,800
ITEM 13
State Board of Education - State Charter School Board
From Beginning Nonlapsing Balances
(698,800)
From Closing Nonlapsing Balances
698,800
ITEM 14
State Board of Education - Utah Schools for the Deaf and the Blind
From Beginning Nonlapsing Balances
(5,173,300)
From Closing Nonlapsing Balances
9,440,500
Administration
3,626,400
Transportation and Support Services
489,500
Utah State Instructional Materials Access Center
19,000
School for the Blind
132,300
ITEM 15
State Board of Education - Statewide Online Education Program Subsidy
From Beginning Nonlapsing Balances
678,800
From Closing Nonlapsing Balances
(678,800)
ITEM 16
State Board of Education - State Board and Administrative Operations
From Revenue Transfers, One-time
(35,537,800)
From Beginning Nonlapsing Balances
118,499,500
From Closing Nonlapsing Balances
(122,164,900)
Financial Operations
149,900
Indirect Cost Pool
635,000
Data and Statistics
426,500
School Trust
100,000
Statewide Financial Management Systems Grants
1,396,200
Excellence in Education and Leadership
(45,000,000)
Teacher Excellence Pilot Program
2,989,200
Self-Government Skills Pilot Program
100,000
Subsection 5(b).
Expendable Funds and Accounts
The Legislature has reviewed the following expendable funds. The Legislature
authorizes the State Division of Finance to transfer amounts between funds and accounts as
indicated. Outlays and expenditures from the funds or accounts to which the money is
transferred may be made without further legislative action, in accordance with statutory
provisions relating to the funds or accounts.
PUBLIC EDUCATION
STATE BOARD OF EDUCATION - SCHOOL BUILDING PROGRAMS
ITEM 17
State Board of Education - School Building Programs - Charter School
Revolving Account
From Beginning Fund Balance
182,000
From Closing Fund Balance
(182,000)
ITEM 18
State Board of Education - School Building Programs - School Building
Revolving Account
From Beginning Fund Balance
(42,800)
From Closing Fund Balance
42,800
STATE BOARD OF EDUCATION
ITEM 19
State Board of Education - Hospitality and Tourism Mgmt. Education Acct.
From Beginning Fund Balance
233,700
From Closing Fund Balance
(233,700)
ITEM 20
State Board of Education - Charter School Closure Reserve Account
From Beginning Fund Balance
244,600
From Closing Fund Balance
(244,600)
Subsection 5(c).
Restricted Fund and Account Transfers
The Legislature authorizes the State Division of Finance to transfer the following
amounts between the following funds or accounts as indicated. Expenditures and outlays from
the funds to which the money is transferred must be authorized by an appropriation.
PUBLIC EDUCATION
ITEM 21
Income Tax Fund Restricted - Public Education Economic Stabilization
Restricted Account
From Uniform School Fund, One-time
35,537,800
From Beginning Fund Balance
(268,800)
From Closing Fund Balance
268,800
Public Education Economic Stabilization
Restricted Account
35,537,800
ITEM 22
Income Tax Fund Restricted - Minimum Basic Growth Account
From Interest Income, One-time
(2,633,500)
Minimum Basic Growth Account
(2,633,500)
ITEM 23
Income Tax Fund Restricted - Underage Drinking and Substance Abuse
Prevention Program Restricted Account
From Interest Income, One-time
(58,300)
Underage Drinking and Substance Abuse
Prevention Program Restricted Account
(58,300)
ITEM 24
Income Tax Fund Restricted - Local Levy Growth Account
From Interest Income, One-time
(3,570,700)
Local Levy Growth Account
(3,570,700)
ITEM 25
Income Tax Fund Restricted - Teacher and Student Success Account
From Interest Income, One-time
(5,505,800)
Teacher and Student Success Account
(5,505,800)
Subsection 5(d).
Transfers to Unrestricted Funds
The Legislature authorizes the State Division of Finance to transfer the following
amounts to the unrestricted General Fund, Income Tax Fund, or Uniform School Fund, as
indicated, from the restricted funds or accounts indicated. Expenditures and outlays from the
General Fund, Income Tax Fund, or Uniform School Fund must be authorized by an
appropriation.
PUBLIC EDUCATION
ITEM 26
Uniform School Fund
From Nonlapsing Balances - From State Board of
Education - State Board and Administrative Operations
35,537,800
Uniform School Fund, One-time
35,537,800
Subsection 5(e).
Fiduciary Funds
The Legislature has reviewed proposed revenues, expenditures, fund balances, and
changes in fund balances for the following fiduciary funds.
PUBLIC EDUCATION
STATE BOARD OF EDUCATION
ITEM 27
State Board of Education - Education Tax Check-off Lease Refunding
From Beginning Fund Balance
800
From Closing Fund Balance
(800)
ITEM 28
State Board of Education - Schools for the Deaf and the Blind Donation Fund
From Beginning Fund Balance
(9,000)
From Closing Fund Balance
9,000
SCHOOL AND INSTITUTIONAL TRUST FUND OFFICE
ITEM 29
School and Institutional Trust Fund Office - Permanent State School Fund
From Beginning Fund Balance
356,182,300
From Closing Fund Balance
(356,182,300)
Section 6.
FY 2027 Appropriations.
The following sums of money are appropriated for the fiscal year beginning July 1,
2026, and ending June 30, 2027. These are additions to amounts previously appropriated for
fiscal year 2027.
Subsection 6(a).
Operating and Capital Budgets
Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
Legislature appropriates the following sums of money from the funds or accounts indicated for
the use and support of the government of the state of Utah.
PUBLIC EDUCATION
STATE BOARD OF EDUCATION - MINIMUM SCHOOL PROGRAM
ITEM 30
State Board of Education - Minimum School Program - Basic School Program
From Uniform School Fund
3,167,630,600
From Public Education Economic Stabilization
Restricted Account, One-time
77,000,000
From Local Revenue
866,842,700
From Beginning Nonlapsing Balances
67,324,700
From Closing Nonlapsing Balances
(67,324,700)
Kindergarten (40,379 WPUs)
196,645,700
Grades 1 - 12 (593,727 WPUs)
2,891,450,500
Foreign Exchange (404 WPUs)
1,967,500
Necessarily Existent Small Schools (14,035
WPUs)
68,350,500
Special Education - Add-on (102,348 WPUs)
498,434,800
Special Education - Self-Contained (11,928
WPUs)
58,089,400
Special Education - Preschool (10,943 WPUs)
53,292,400
Special Education - Extended School Year (443
WPUs)
2,157,400
Special Education - Impact Aid (1,273 WPUs)
6,199,500
Special Education - Extended Year for Special
Educators (909 WPUs)
4,426,800
Class Size Reduction (40,995 WPUs)
199,645,700
Students At-Risk Add-on (26,861 WPUs)
130,813,100
In accordance with UCA 63J-1-903, the
Legislature intends that the State Board of Education -
Minimum School Program report on the following Basic
School Program line item performance measures for FY
2027: 1. Four-Year Cohort Graduation Rate of State of
Utah (Target = 92.1%); 2. Number of students K-12 that
were expelled during the reported academic year (Target
= 37); 3. Number of students K-12 that were suspended
during the reported academic year (Target = 9,655); 4.
Percentage of 4th grade students proficient or above on
English Language Arts National Assessment of
Educational Progress (Target = 64.1%); 5. Percentage of
4th grade students proficient or above on mathematics
National Assessment of Educational Progress (Target =
66.5%); 6. Percentage of 4th grade students proficient or
above on science National Assessment of Educational
Progress (Target = 67.1%); 7. Percentage of 8th grade
students proficient or above on English Language Arts
National Assessment of Educational Progress (Target =
64.1%); 8. Percentage of 8th grade students proficient or
above on mathematics National Assessment of
Educational Progress (Target = 66.5%); 9. Percentage of
8th grade students proficient or above on science
National Assessment of Educational Progress (Target =
67.1%); 10. Percentage of Kindergarten students making
typical or better progress on Acadience Math PoP (Target
= 60%); 11. Percentage of Kindergarten students making
typical or better progress on Acadience Reading PoP
(Target = 60%); 12. Percentage of students in grades
1-12 in public schools that are chronically absent (Target
= 17.33%); 13. Percentage of students in Utah scoring 18
or above on American College Test (Target = 74%); 14.
Percentage of students K-12 that were expelled during
the reported academic year (Target = 0.07%); 15.
Percentage of students K-12 that were suspended during
the reported academic year (Target = 1.43%); 16.
Percentage of students making typical or better progress
on Acadience Math Pathways of Progress (Target =
60%); 17. Percentage of students making typical or better
progress on Acadience Reading Pathways of Progress
(Target = 60%); 18. Percentage of students proficient on
English Language Arts in grades 3-8 Readiness,
Improvement, Success, Empowerment or Dynamic
Learning Maps (Target = 63.33%); 19. Percentage of
Students Proficient on Mathematics in Grades 3-8
Readiness, Improvement, Success, Empowerment or
Dynamic Learning Maps (Target = 62.8%); 20.
Percentage of students proficient on science in grades 3-8
Readiness, Improvement, Success, Empowerment or
Dynamic Learning Maps (Target = 65.67%); 21.
Percentage of students successfully completing readiness
coursework (Target = 86%); and 22. Percentage of
teachers who are professionally qualified for their
assignment (Target = 87.3%).
ITEM 31
State Board of Education - Minimum School Program - Related to Basic
School Programs
From Uniform School Fund
1,328,175,500
From Automobile Driver Education Tax Account
2,000,000
From Charter School Levy Account
54,158,100
From Public Education Economic Stabilization
Restricted Account, One-time
87,100,000
From Teacher and Student Success Account
228,549,600
From Trust Distribution Account
133,551,600
From Beginning Nonlapsing Balances
5,597,900
From Closing Nonlapsing Balances
(416,600)
Pupil Transportation To
From School
137,507,900
Flexible Allocation
272,369,400
Youth in Custody
34,657,200
Adult Education
19,477,700
Enhancement for Accelerated Students
7,534,600
School LAND Trust Program
133,551,600
Charter School Local Replacement
336,367,000
Educator Salary Adjustments
509,900,100
Salary Supplement for Highly Needed Educators
26,036,200
Dual Immersion
8,020,300
Teacher Supplies and Materials
14,300,000
Beverley Taylor Sorenson Elem. Arts Learning
Program
19,445,000
Teacher and Student Success Program
228,549,600
Charter School Funding Base Program
7,865,000
English Language Learner Software
1,840,100
Grow Your Own Teacher and Counselor Pipeline
2,994,400
Educator Professional Time
78,300,000
In accordance with UCA 63J-1-903, the
Legislature intends that the State Board of Education -
Minimum School Program report on the following
Related to Basic School Programs line item performance
measures for FY 2027: 1. Percent of educators in Digital
Teaching and Learning LEAs that have an EdTech
endorsement (Target = 10%) and 2. Percent of youth with
high mental health treatment needs identified by Student
Health and Risk Prevention Data (Target = 16.4%).
ITEM 32
State Board of Education - Minimum School Program - Voted and Board
Local Levy Programs
From Uniform School Fund
105,927,300
From Local Levy Growth Account
127,553,300
From Local Revenue
1,180,371,500
From Minimum Basic Growth Account
56,250,000
Voted Local Levy Program
874,392,400
Board Local Levy Program
595,709,700
STATE BOARD OF EDUCATION - SCHOOL BUILDING PROGRAMS
ITEM 33
State Board of Education - School Building Programs - Capital Outlay
Programs
From Income Tax Fund
8,860,900
From Minimum Basic Growth Account
18,750,000
Foundation Program
27,610,900
In accordance with UCA 63J-1-903, the
Legislature intends that the State Board of Education -
School Building Programs report on the following
Capital Outlay Programs line item performance measures
for FY 2027: 1. Percentage of loan applications
processed and approved within 90 days (Target = 100%)
and 2. Percentage of schools repaying loans on time
(Target = 100%).
ITEM 34
State Board of Education - School Building Programs - Utah Charter School
Finance Authority
From Charter School Reserve Account
50,000
Utah Charter School Finance Authority
50,000
ITEM 35
State Board of Education - School Building Programs - Public Education
Capital Projects
From Public Education Economic Stabilization
Restricted Account, One-time
5,000,000
Small District Athletic Facilities Grants
5,000,000
STATE BOARD OF EDUCATION
ITEM 36
State Board of Education - Educator Licensing
From Income Tax Fund
5,267,500
From Public Education Economic Stabilization
Restricted Account, One-time
12,400,000
From Revenue Transfers
(384,900)
From Beginning Nonlapsing Balances
1,474,000
From Closing Nonlapsing Balances
(1,076,500)
Educator Licensing
15,921,700
STEM Endorsement Incentives
1,312,100
National Board-Certified Teachers
446,300
In accordance with UCA 63J-1-903, the
Legislature intends that the State Board of Education
report on the following Educator Licensing line item
performance measures for FY 2027: 1. Number of
Incidents Reported for Educator Violations (Target = 0);
2. Number of License Areas Recommended by Utah
Institutions of Higher Education (Target = 3,000); 3.
Percentage of Educators With a District or
Charter-Specific License (Less Than) (Target = 4%); 4.
Percentage of Educators With a Professional License
(Target = 91%); 5. Percentage of Educators With an
Associate License (Less Than) (Target = 5%); 6.
Percentage of K-12 Mentored Teachers With Positive
Impact on Improved Instruction (Target = 86.67%); and
7. Percentage of K-12 Teachers That Had a Mentor
Assigned as a New Educator (Target = 78.2%).
ITEM 37
State Board of Education - Fine Arts Outreach
From Income Tax Fund
6,175,000
From Beginning Nonlapsing Balances
203,600
From Closing Nonlapsing Balances
(158,700)
Professional Outreach Programs in the Schools
6,153,700
Provisional Program
5,100
Subsidy Program
61,100
In accordance with UCA 63J-1-903, the
Legislature intends that the State Board of Education
report on the following Fine Arts Outreach line item
performance measures for FY 2027: 1. Number of Public
School Educators Receiving Services From POPS
Program Providers (Target = 14,000); 2. Number of
Students Receiving Services From POPS Program
Organizations (Target = 442,000); 3. Percentage of
Charter Schools Served by POPS Program Over a
Three-year Period (Target = 100%); and 4. Percentage of
School Districts Served by POPS Program Over a
Three-year Period (Target = 100%).
ITEM 38
State Board of Education - Contracted Initiatives and Grants
From General Fund
8,623,800
From Income Tax Fund
19,748,500
From Revenue Transfers
(147,700)
From Beginning Nonlapsing Balances
91,763,700
From Closing Nonlapsing Balances
(89,656,600)
Carson Smith Scholarships
8,598,400
General Financial Literacy
486,200
Partnerships for Student Success
3,479,900
UPSTART
29,700
ULEAD
399,100
Supplemental Educational Improvement
Matching Grants
2,700
Competency-Based Education Grants
3,059,900
Special Needs Opportunity Scholarship
Administration
4,130,100
Education Innovation Program
549,900
Pupil Transportation Rural School
Reimbursement
500,000
Center for the School of the Future
200,000
Utah Private Course Choice Empowerment
8,895,800
In accordance with UCA 63J-1-903, the
Legislature intends that the State Board of Education
report on the following Contracted Initiatives and Grants
line item performance measures for FY 2027: 1.
Percentage High School Graduation Rate for Students at
Partnership for Student Success Schools (Target =
90.6%); 2. Percentage of Carson Smith Scholarship
Participating Schools Complying With Annual Reporting
Requirements (Target = 100%); 3. Percentage of
Educators in DTL LEAs That Have an EdTech
Endorsement (Target = 10%); 4. Percentage proficient of
3rd grade students at Partnership for Student Success
schools in English Language Arts (Target = 52%); and
5. Percentage Proficient of 8th Grade Students at
Partnership for Student Success Schools in Mathematics
(Target = 49.3%).
ITEM 39
State Board of Education - MSP Categorical Program Administration
From Income Tax Fund
5,634,400
From Revenue Transfers
(390,800)
From Beginning Nonlapsing Balances
1,859,500
From Closing Nonlapsing Balances
(1,407,800)
Adult Education
308,500
Beverley Taylor Sorenson Elem. Arts Learning
Program
270,000
Dual Immersion
532,000
At-Risk Students
554,900
Special Education State Programs
310,400
Youth-in-Custody
1,202,400
Early Literacy Program
491,300
State Safety and Support Program
542,700
Early Learning Training and Assessment
1,242,500
Early Intervention
240,600
In accordance with UCA 63J-1-903, the
Legislature intends that the State Board of Education
report on the following MSP Categorical Program
Administration line item performance measures for FY
2027: 1. Arts Learning Program Implementation (Target
= 50); 2. Beverley Taylor Sorenson Arts Learning
Program Survey (Target = 100%); 3. Number of Dual
Language Immersion educators receiving professional
learning (Target = 900); 4. Number of guest Dual
Language Immersion educators receiving direct support
services (Target = 180); and 5. Percentage of educators
demonstrating competency in Science of Reading (Target
= 95%).
ITEM 40
State Board of Education - Regional Education Service Agencies
From Income Tax Fund
2,217,600
Regional Education Service Agencies
2,217,600
In accordance with UCA 63J-1-903, the
Legislature intends that the State Board of Education
report on the following Regional Education Service
Agencies line item performance measures for FY 2027:
1. Number of Professional Learning Hours Provided by
RESAs (Target = 5,000); 2. Percentage Match of Local
Effort to RESA Budget (Target = 100%); 3. Percentage
of APPEL Completers in 3rd Year That Receive
Professional License (Target = 60%); and 4. Percentage
of RESA LEAs That Adopt CIS Controls (Target = 70%).
ITEM 41
State Board of Education - Science Outreach
From Income Tax Fund
6,265,000
Informal Science Education Enhancement
6,265,000
In accordance with UCA 63J-1-903, the
Legislature intends that the State Board of Education
report on the following Science Outreach line item
performance measures for FY 2027: 1. Number of ISEE
In-person Student Experiences (Target = 250,000); 2.
Number of ISEE Professional Learning Opportunities
Provided to Utah Teachers (Target = 200); and 3.
Number of ISEE Students Participating in Field Trips
(Target = 279,000).
ITEM 42
State Board of Education - Policy, Communication,
Oversight
From General Fund
415,400
From Income Tax Fund
17,469,200
From Federal Funds
62,777,700
From Dedicated Credits Revenue
64,300
From Electronic Cigarette Substance and Nicotine
Product Proceeds Restricted Account
5,086,700
From Mineral Lease Account
167,700
From Revenue Transfers
(1,012,600)
From Underage Drinking and Substance Abuse
Prevention Program Restricted Account
1,759,500
From Beginning Nonlapsing Balances
31,252,600
From Closing Nonlapsing Balances
(31,367,200)
Teacher Retention in Indigenous Schools Grants
728,500
Policy and Communication
2,474,500
Student Support Services
77,509,800
School Turnaround and Leadership Development
Act
5,900,500
ITEM 43
State Board of Education - System Standards
Accountability
From General Fund
100
From Income Tax Fund
31,806,700
From Federal Funds
162,600,000
From Expendable Receipts
453,400
From Automobile Driver Education Tax Account
5,117,500
From Dedicated Credits Revenue
927,700
From Mineral Lease Account
408,500
From Revenue Transfers
(2,005,400)
From Beginning Nonlapsing Balances
25,541,100
From Closing Nonlapsing Balances
(12,376,400)
Student Achievement
508,500
Teaching and Learning
28,199,000
Assessment and Accountability
26,058,600
Special Education
141,861,900
RTC Fees
101,900
Early Literacy Outcomes Improvement
15,714,100
CPR Training Grant Program
29,200
In accordance with UCA 63J-1-903, the
Legislature intends that the State Board of Education
report on the following System Standards

Accountability line item performance measures for FY
2027: 1. Number of course completers for trauma
informed courses with Utah State Board of Education
(Target = 1,530); 2. Number of educators engaged in
State Board of Education created coursework (Target =
4,000); 3. Number of educators engaged in Utah State
Board of Education Alternate Path to Professional
Educator Licensure for Special Education licensure
program (Target = 300); 4. Percentage of charter schools
participating in Personalized, Competency-Based
Learning Professional Learning (Target = 28%); 5.
Percentage of districts participating in Personalized,
Competency-Based Learning Professional Learning
(Target = 33%); 6. Percentage of educators engaging in
Career
Technical Education plans and upskilling
(Target = 61%); and 7. Percentage of Local Education
Agencies meeting Individuals with Disabilities Education
Act state targets (Target = 100%).
ITEM 44
State Board of Education - State Charter School Board
From Income Tax Fund
4,005,900
From Revenue Transfers
(275,100)
From Beginning Nonlapsing Balances
1,849,800
From Closing Nonlapsing Balances
(478,200)
State Charter School Board
Administration
2,334,000
Statewide Charter School Training Programs
550,000
New Charter School Start-up Funding
2,218,400
In accordance with UCA 63J-1-903, the
Legislature intends that the State Board of Education
report on the following State Charter School Board line
item performance measures for FY 2027: 1. Local
Charter School Outreach (Target = 100%); 2. Open
Meetings Act Compliance - Charter Schools (Target =
100%); and 3. State Charter School Board Member
Training (Target = 50%).
ITEM 45
State Board of Education - Utah Schools for the Deaf and the Blind
From Income Tax Fund
47,132,300
From Federal Funds
118,500
From Dedicated Credits Revenue
5,173,600
From Revenue Transfers
6,795,200
Administration
21,117,300
Transportation and Support Services
13,138,200
Utah State Instructional Materials Access Center
1,936,900
School for the Deaf
13,099,500
School for the Blind
9,927,700
In accordance with UCA 63J-1-903, the
Legislature intends that the State Board of Education
report on the following Utah Schools for the Deaf and the
Blind line item performance measures for FY 2027: 1.
Compliance With Federal, State, and USBE
Administrative Rules (Target = 100%); 2. Educators
Retention (Target = 85%); 3. Graduation Rate for All
Campus Enrolled USB Students (Target = 90%); 4.
Graduation Rate for All Campus Enrolled USD Students
(Target = 90%); 5. Number of Safety Incidents During
Student Transportation (Target = 0%); 6. Operational and
Maintenance Expenses (Target = 8%); 7. Percentage of
Blind/visually Impaired Students Complete Transition
Outcomes, as Outlined in Their Individual Transition
Plans, Within One Year of Their Program Completion
(Target = 80%); 8. Percentage of Eligible Students
Receiving Transportation Services (Target = 100%); 9.
Percentage of USB Families That Receive the Mandated
Service Minutes as Outlined in Their Individual Family
Service Plans (IFSPs) (Target = 90%); 10. Percentage of
USB Outreach Students Receive the Mandated Service
Minutes in Their Individualized Education Plan (IEPs)
(Target = 90%); 11. Percentage of USD Deaf Students
Achieve Their Vocational Skills Within 1 Year of
Program Completion (Target = 80%); 12. Percentage of
USD Families That Receive the Mandated Service
Minutes as Outlined in Their Individual Family Service
Plans (IFSPs) (Target = 85%); and 13. Percentage of
USD Outreach Students Receive the Mandated Service
Minutes in Their Individualized Education Plan (IEPs)
(Target = 90%).
ITEM 46
State Board of Education - Statewide Online Education Program Subsidy
From Income Tax Fund
4,543,200
From Revenue Transfers
(60,900)
From Beginning Nonlapsing Balances
2,165,800
From Closing Nonlapsing Balances
(761,400)
Statewide Online Education Program
1,488,000
Home School Student Support
2,059,700
Small High School Support
2,339,000
ITEM 47
State Board of Education - State Board and Administrative Operations
From General Fund
200
From Income Tax Fund
17,145,100
From Federal Funds
1,895,900
From Mineral Lease Account
1,236,500
From Land Exchange Distribution Account
16,300
From School and Institutional Trust Fund Management
Acct.
167,100
From School Readiness Restricted Account
72,300
From Revenue Transfers
6,505,800
From Trust Distribution Account
833,000
From Beginning Nonlapsing Balances
130,736,100
From Closing Nonlapsing Balances
(118,963,000)
Financial Operations
5,555,700
Information Technology
11,160,400
Indirect Cost Pool
9,630,900
Data and Statistics
2,626,300
School Trust
894,500
Board and Administration
9,430,100
Teacher Excellence Pilot Program
297,400
Self-Government Skills Pilot Program
50,000
ITEM 48
State Board of Education - Utah Fits All Scholarship Program
From Income Tax Fund
47,100
From Utah Fits All Scholarship Program Restricted
Account
122,587,600
Student Scholarships and Administration
122,634,700
ITEM 49
State Board of Education - Statewide Technology Contracts
From Income Tax Fund
20,631,400
From Balance Transfers, One-time
8,388,200
From Closing Nonlapsing Balances
(6,082,600)
Computer Science Initiative
6,691,300
Education Technology Management System
1,900,800
Elementary Reading Assessment Software
2,180,900
School Data Collection
Analysis
900,000
Software Licenses for Early Literacy
10,764,000
IT Academy
500,000
SCHOOL AND INSTITUTIONAL TRUST FUND OFFICE
ITEM 50
School and Institutional Trust Fund Office - School and Institutional Trust
Fund Office Operations
From School and Institutional Trust Fund Management
Acct.
4,379,100
School and Institutional Trust Fund Office
4,379,100
In accordance with UCA 63J-1-903, the
Legislature intends that the School and Institutional Trust
Fund Office report on the following School and
Institutional Trust Fund Office Operations line item
performance measures for FY 2027: 1. Average annual
number of hours of staff engagement and development
per FTE (Target = 6) and 2. Percentage of full-time staff
turnover over a three-year period (Target = 25%).
Subsection 6(b).
Expendable Funds and Accounts
The Legislature has reviewed the following expendable funds. The Legislature
authorizes the State Division of Finance to transfer amounts between funds and accounts as
indicated. Outlays and expenditures from the funds or accounts to which the money is
transferred may be made without further legislative action, in accordance with statutory
provisions relating to the funds or accounts.
PUBLIC EDUCATION
STATE BOARD OF EDUCATION - SCHOOL BUILDING PROGRAMS
ITEM 51
State Board of Education - School Building Programs - Charter School
Revolving Account
From Dedicated Credits Revenue
4,600
From Interest Income
132,200
From Repayments
1,511,400
From Beginning Fund Balance
8,149,700
From Closing Fund Balance
(8,286,500)
Charter School Revolving Account
1,511,400
ITEM 52
State Board of Education - School Building Programs - School Building
Revolving Account
From Repayments
1,465,600
From Dedicated Credits Revenue
500
From Interest Income
112,800
From Beginning Fund Balance
10,426,500
From Closing Fund Balance
(10,539,800)
School Building Revolving Account
1,465,600
STATE BOARD OF EDUCATION
ITEM 53
State Board of Education - Charter School Closure Reserve Account
From Beginning Fund Balance
1,823,400
From Closing Fund Balance
(1,823,400)
Subsection 6(c).
Restricted Fund and Account Transfers
The Legislature authorizes the State Division of Finance to transfer the following
amounts between the following funds or accounts as indicated. Expenditures and outlays from
the funds to which the money is transferred must be authorized by an appropriation.
PUBLIC EDUCATION
ITEM 54
Income Tax Fund Restricted - Public Education Economic Stabilization
Restricted Account
From Uniform School Fund
483,474,000
Public Education Economic Stabilization
Restricted Account
483,474,000
ITEM 55
Income Tax Fund Restricted - Utah Fits All Scholarship Program Restricted
Account
From Income Tax Fund
122,587,600
Utah Fits All Scholarship Program Restricted
Account
122,587,600
ITEM 56
Income Tax Fund Restricted - Minimum Basic Growth Account
From Income Tax Fund
75,000,000
From Interest Income
2,633,500
Minimum Basic Growth Account
77,633,500
ITEM 57
Income Tax Fund Restricted - Underage Drinking and Substance Abuse
Prevention Program Restricted Account
From Interest Income
58,300
From Liquor Control Fund
1,750,000
Underage Drinking and Substance Abuse
Prevention Program Restricted Account
1,808,300
ITEM 58
Income Tax Fund Restricted - Local Levy Growth Account
From Income Tax Fund
108,461,300
From Uniform School Fund
19,092,000
From Interest Income
3,570,700
Local Levy Growth Account
131,124,000
ITEM 59
Income Tax Fund Restricted - Teacher and Student Success Account
From Income Tax Fund
228,549,600
From Interest Income
5,505,800
Teacher and Student Success Account
234,055,400
Subsection 6(d).
Fiduciary Funds
The Legislature has reviewed proposed revenues, expenditures, fund balances, and
changes in fund balances for the following fiduciary funds.
PUBLIC EDUCATION
STATE BOARD OF EDUCATION
ITEM 60
State Board of Education - Education Tax Check-off Lease Refunding
From Beginning Fund Balance
30,200
From Closing Fund Balance
(28,000)
Education Tax Check-off Lease Refunding
2,200
ITEM 61
State Board of Education - Schools for the Deaf and the Blind Donation Fund
From Dedicated Credits Revenue
115,000
From Interest Income
5,400
From Beginning Fund Balance
279,000
From Closing Fund Balance
(283,000)
Schools for the Deaf and the Blind Donation
Fund
116,400
In accordance with UCA 63J-1-903, the
Legislature intends that the State Board of Education
report on the following Schools for the Deaf and the
Blind Donation Fund line item performance measure for
FY 2027: Percentage of Students in Need Receiving
Assistive Technology (Target = 5%).
SCHOOL AND INSTITUTIONAL TRUST FUND OFFICE
ITEM 62
School and Institutional Trust Fund Office - Permanent State School Fund
From Beginning Fund Balance
3,819,828,200
From Closing Fund Balance
(3,819,828,200)
In accordance with UCA 63J-1-903, the
Legislature intends that the School and Institutional Trust
Fund Office report on the following Permanent State
School Fund line item performance measures for FY
2027: 1. Achieve annualized volatility below a
comparison portfolio of 70% MSCI ACWI (global
stocks) and 30% Barclays Aggregate (US bonds) as of
June 30 of each year (Target = 9) and 2. Percentage of
increase in fund distributions annually (Target = 3%).
Section 7.
FY 2027 Appropriations.
The following sums of money are appropriated for the fiscal year beginning July 1,
2026, and ending June 30, 2027. These are additions to amounts previously appropriated for
fiscal year 2027.
Subsection 7(a).
Operating and Capital Budgets
Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
Legislature appropriates the following sums of money from the funds or accounts indicated for
the use and support of the government of the state of Utah.
PUBLIC EDUCATION
STATE BOARD OF EDUCATION - MINIMUM SCHOOL PROGRAM
ITEM 63
State Board of Education - Minimum School Program - Basic School Program
From Uniform School Fund
132,809,800
Career and Technical Education - Add-on
(27,271 WPUs)
132,809,800
ITEM 64
State Board of Education - Minimum School Program - Related to Basic
School Programs
From Uniform School Fund
69,009,300
Concurrent Enrollment
27,176,900
Digital Teaching and Learning Program
18,352,400
Student Health and Counseling Support Program
23,480,000
STATE BOARD OF EDUCATION
ITEM 65
State Board of Education - Child Nutrition Programs
From Income Tax Fund
400
From Federal Funds
354,433,200
From Dedicated Credits Revenue
6,200
From Dedicated Credit - Liquor Sales Revenue
50,131,700
From Revenue Transfers
(570,300)
From Beginning Nonlapsing Balances
3,621,200
From Closing Nonlapsing Balances
(1,944,700)
Child Nutrition
374,139,400
USDA Foods in School
31,538,300
ITEM 66
State Board of Education - Contracted Initiatives and Grants
From Income Tax Fund
4,920,300
From Hospitality and Tourism Management Education
Account
126,200
From Balance Transfers, One-time
(8,388,200)
From Beginning Nonlapsing Balances
13,307,800
Contracts and Grants
4,581,800
Early Warning Program
3,204,200
ProStart Culinary Arts Program
535,100
Child Sexual Abuse Prevention Grant Program
500,000
Child Sexual Abuse Prevention
1,000,000
High School Rodeo Athlete and Ambulance
Grants
145,000
ITEM 67
State Board of Education - MSP Categorical Program Administration
From Income Tax Fund
2,754,100
From Revenue Transfers
(124,700)
From Beginning Nonlapsing Balances
455,400
From Closing Nonlapsing Balances
(213,800)
College and Career Counseling
320,800
Digital Teaching and Learning
536,000
CTE Online Assessments
625,500
CTE Student Organizations
1,060,600
Student Health and Counseling Support Program
328,100
ITEM 68
State Board of Education - Policy, Communication,
Oversight
From Income Tax Fund
2,000,000
Student Mental Health Screenings
1,000,000
Suicide Prevention
1,000,000
ITEM 69
State Board of Education - System Standards
Accountability
From Income Tax Fund
3,645,100
From Federal Funds
16,828,000
From Dedicated Credits Revenue
116,500
From Public Education Economic Stabilization
Restricted Account, One-time
65,000,000
From Beginning Nonlapsing Balances
120,600
Career and Technical Education
19,660,200
CTE Catalyst Center
65,250,000
CTE First Credential for All
800,000
Subsection 7(b).
Expendable Funds and Accounts
The Legislature has reviewed the following expendable funds. The Legislature
authorizes the State Division of Finance to transfer amounts between funds and accounts as
indicated. Outlays and expenditures from the funds or accounts to which the money is
transferred may be made without further legislative action, in accordance with statutory
provisions relating to the funds or accounts.
PUBLIC EDUCATION
STATE BOARD OF EDUCATION
ITEM 70
State Board of Education - Hospitality and Tourism Mgmt. Education Acct.
From Interest Income
5,200
From Designated Sales Tax
173,800
From Beginning Fund Balance
1,186,500
From Closing Fund Balance
(1,141,700)
Hospitality and Tourism Management Education
Account
223,800
Section 8.
Effective Date.
(1)
Except as provided in Subsection (2), this bill takes effect July 1, 2026.
(2)
The actions affecting Section 5, Fiscal Year 2026 Appropriations (Effective upon
governor's approval) take effect:
(a)
except as provided in Subsection (2)(b), May 6, 2026; or
(b)
if approved by two-thirds of all members elected to each house:
(i)
upon approval by the governor;
(ii)
without the governor's signature, the day following the constitutional time limit of
Utah Constitution, Article VII, Section 8; or
(iii)
in the case of a veto, the date of veto override.
1-30-26 9:16 AM