SB 62

Enrolled Copy  S.B. 62
1School Finance Amendments
  2026 GENERAL SESSION
  STATE OF UTAH
  Chief Sponsor: Lincoln Fillmore
  House Sponsor: Matt MacPherson
2
3  LONG TITLE
4  General Description:
5      This bill changes the flexible allocation to teacher and classroom salary support.
6  Highlighted Provisions:
7      This bill:
8      ▸ changes the flexible allocation to teacher and classroom salary support; and
9      ▸ makes technical changes.
10  Money Appropriated in this Bill:
11      None
12  Other Special Clauses:
13      This bill provides a special effective date.
14  Utah Code Sections Affected:
15  AMENDS:
16      53F-2-208, as last amended by Laws of Utah 2025, Chapters 6, 165
17      53F-2-421, as last amended by Laws of Utah 2025, Chapter 165
18
19  Be it enacted by the Legislature of the state of Utah:
20Section 1. Section 53F-2-208 is amended to read:
2153F-2-208 . Cost of adjustments for growth and inflation.
22  (1) In accordance with Subsection (5), the Legislature shall annually determine:
23      (a) the estimated state cost of adjusting for inflation in the next fiscal year, based on a
24rolling five-year average ending in the current fiscal year, ongoing state tax fund
25appropriations to the following programs:
26(i) education for youth in care, described in Section 53E-3-503;
27(ii) concurrent enrollment courses for accelerated foreign language students described
28in Section 53E-10-307;
 S.B. 62  Enrolled Copy
29(iii) the Basic Program, described in Part 3, Basic Program (Weighted Pupil Units);
30(iv) the Adult Education Program, described in Section 53F-2-401;
31(v) state support of pupil transportation, described in Section 53F-2-402;
32(vi) the Enhancement for Accelerated Students Program, described in Section
3353F-2-408;
34(vii) the Concurrent Enrollment Program, described in Section 53F-2-409;
35(viii) the juvenile gang and other violent crime prevention and intervention program,
36described in Section 53F-2-410;
37(ix) the [flexible allocation] teacher and classroom salary support, described in
38Section 53F-2-421; and
39(x) dual language immersion, described in Section 53F-2-502; and
40(b) the estimated state cost of adjusting for enrollment growth, in the next fiscal year, the
41current fiscal year's ongoing state tax fund appropriations to the following programs:
42(i) a program described in Subsection (1)(a);
43(ii) educator salary adjustments, described in Section 53F-2-405;
44(iii) the Salary Supplement for Highly Needed Educators Program, described in
45Section 53F-2-504;
46(iv) the Voted and Board Local Levy Guarantee programs, described in Section
4753F-2-601; and
48(v) charter school local replacement funding, described in Section 53F-2-702.
49   (2) The state board shall provide all information necessary to calculate adjustments
50described in Subsection (1) to the Office of the Legislative Fiscal Analyst no later than
51October 15 of each year.
52   (3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
53state board shall make rules to ensure compliance with Subsection (2), including:
54(a) establishing the necessary information from the LEA, including:
55(i) fall student enrollment counts;
56(ii) the number of educators the LEA employs; and
57(iii) other information as the Utah Code identifies for each program described in
58Subsection (1); and
59(b) requiring a deadline for an LEA to provide the information necessary for the state
60board to comply with Subsection (2).
61   (4) If an LEA does not meet the deadline or provide the required information described in
62Subsection (3), the state board may not use the LEA's information to calculate growth as
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 Enrolled Copy  S.B. 62
63      described in Subsection (1)(b).
64  (5)(a) In or before December each year, the Executive Appropriations Committee shall
65      determine:
66(i) the cost of the inflation adjustment described in Subsection (1)(a); and
67(ii) the cost of the enrollment growth adjustment described in Subsection (1)(b).
68      (b) The Executive Appropriations Committee shall make the determinations described in
69Subsection (5)(a) based on recommendations developed by the Office of the
70Legislative Fiscal Analyst, in consultation with the state board and the Governor's
71Office of Planning and Budget.
72  (6) Beginning in the 2026 fiscal year, if the Executive Appropriations Committee includes
73      in the public education base budget or the final public education budget an increase in
74      the value of the WPU in excess of the amounts described in Subsection (1)(a), the
75      Executive Appropriations Committee shall also include an appropriation to the Local
76      Levy Growth Account established in Section 53F-9-305 in an amount equivalent to at
77      least 0.5% of the total amount appropriated for WPUs in the relevant budget.
78Section 2. Section 53F-2-421 is amended to read:
7953F-2-421 . Teacher and classroom salary support.
80     Subject to appropriations in accordance with Section 53F-2-208, the state board shall
81  distribute funds in the MSP [flexible allocation] teacher and classroom salary support on a
82  WPU basis resulting in LEAs receiving funding proportional to the number of WPUs the LEA
83  generates under the Basic School Program[.] to support compensation for classroom teachers
84  and other aides and paraprofessionals who support classroom instruction.
85Section 3. Effective Date.
86  This bill takes effect on July 1, 2026.
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