HB 1

     Enrolled Copy  H.B. 1
1Public Education Base Budget Amendments
                                    2026 GENERAL SESSION
                                         STATE OF UTAH
                                Chief Sponsor: Stephen L. Whyte
                                 Senate Sponsor: Heidi Balderree
2
3  LONG TITLE
4  General Description:
5      This bill supplements or reduces appropriations otherwise provided for the support and
6  operation of public education for the fiscal year beginning July 1, 2025, and ending June 30,
7  2026, and appropriates funds for the support and operation of public education for the fiscal
8  year beginning July 1, 2026, and ending June 30, 2027.
9  Highlighted Provisions:
10      This bill:
11      ▸ amends weighted pupil unit provisions for career and technical education programs to
12  address eligibility for Career and Technical Education center funding;
13      ▸ revises emergency funding provisions for students learning English;
14      ▸ modifies provisions related to designating programs for annual funding from the Public
15  Education Economic Stabilization Restricted Account;
16      ▸ provides appropriations for the use and support of school districts, charter schools, and
17  state education agencies;
18      ▸ sets the value of the weighted pupil unit (WPU) initially at $4,870 for fiscal year
19  2026-2027;
20      ▸ adjusts the number of weighted pupil units (WPUs) in certain programs for student
21  enrollment changes and statutory formula calculations;
22      ▸ appropriates funds to the Uniform School Fund Restricted - Public Education Budget
23  Stabilization Account;
24      ▸ makes an appropriation from the Uniform School Fund Restricted - Trust Distribution
25  Account to the School LAND Trust program to support educational programs in the
26  public schools;
27      ▸ adjusts the revenue targets and estimates tax rates for the statewide Basic Rate and WPU
     H.B. 1  Enrolled Copy
28   Value Rate according to statutory provisions;
29▸ provides appropriations for other purposes as described; and
30▸ approves intent language.
31   Money Appropriated in this Bill:
32This bill appropriates $55,522,800 in operating and capital budgets for fiscal year 2026,
33   including:
34▸   $32,400 from Income Tax Fund; and
35▸   $55,490,400 from various sources as detailed in this bill.
36This bill appropriates $23,769,500 in restricted fund and account transfers for fiscal year 2026,
37   including:
38▸   $35,537,800 from Uniform School Fund; and
39▸   ($11,768,300) from various sources as detailed in this bill.
40This bill appropriates $35,537,800 in transfers to unrestricted funds for fiscal year 2026, all of
41   which is from the various sources as detailed in this bill.
42This bill appropriates $8,788,297,400 in operating and capital budgets for fiscal year 2027,
43   including:
44▸   $9,039,500 from General Fund; and
45▸   $210,269,700 from Income Tax Fund; and
46▸   $4,803,552,500 from Uniform School Fund; and
47▸   $3,765,435,700 from various sources as detailed in this bill.
48This bill appropriates $3,200,800 in expendable funds and accounts for fiscal year 2027, all of
49   which is from the various sources as detailed in this bill.
50This bill appropriates $1,050,682,800 in restricted fund and account transfers for fiscal year
51   2027, including:
52▸   $534,598,500 from Income Tax Fund; and
53▸   $502,566,000 from Uniform School Fund; and
54▸   $13,518,300 from various sources as detailed in this bill.
55This bill appropriates $118,600 in fiduciary funds for fiscal year 2027, all of which is from the
56   various sources as detailed in this bill.
57   Other Special Clauses:
58This bill provides a special effective date.
59   Uncodified Material Affected:
60ENACTS UNCODIFIED MATERIAL
61   Utah Code Sections Affected:
                                                 -2-
     Enrolled Copy  H.B. 1
62  AMENDS:
63      53F-2-301 (Effective 07/01/26), as last amended by Laws of Utah 2025, Chapter 518
64      53F-2-311 (Effective 07/01/26), as last amended by Laws of Utah 2025, Chapter 165
65      53F-2-316 (Effective 07/01/26), as enacted by Laws of Utah 2025, Chapter 389
66      53F-9-204 (Effective 07/01/26), as last amended by Laws of Utah 2025, Chapters 413,
67      433
68
69  Be it enacted by the Legislature of the state of Utah:
70Section 1. Section 53F-2-301 is amended to read:
7153F-2-301 (Effective 07/01/26). Minimum basic tax rate for a fiscal year that
72  begins after July 1, 2022.
73  (1) As used in this section:
74      (a) "Basic levy increment rate" means a tax rate that will generate an amount of revenue
75equal to $75,000,000.
76      (b) "Commission" means the State Tax Commission.
77      (c) "Minimum basic local amount" means an amount that is:
78(i) equal to the sum of:
79(A) the school districts' contribution to the basic school program the previous
80fiscal year;
81(B) the amount generated by the basic levy increment rate; and
82(C) the eligible new growth, as defined in Section 59-2-924 and rules of the State
83Tax Commission multiplied by the minimum basic rate; and
84(ii) set annually by the Legislature in Subsection (2)(a).
85      (d) "Minimum basic tax rate" means a tax rate certified by consensus between the
86commission, the Governor's Office of Planning and Budget, and the Office of the
87Legislative Fiscal Analyst that will generate an amount of revenue equal to the
88minimum basic local amount described in Subsection (2)(a).
89  (2)(a) The minimum basic local amount for the fiscal year that begins on July 1, [2025]
90      2026, is [$810,593,200] $866,842,700 in revenue statewide.
91      (b) The preliminary estimate of the minimum basic tax rate for a fiscal year that begins
92on July 1, [2025] 2026, is [.001408] .001352.
93  (3)(a) On or before June 22, the commission, the Governor's Office of Planning and
94      Budget, and the Office of the Legislative Fiscal Analyst shall by consensus certify
95      the minimum basic tax rate for the year.
                                                -3-
H.B. 1  Enrolled Copy
96(b) The estimate of the minimum basic tax rate provided in Subsection (2)(b) is based on
97a forecast for property values for the next calendar year.
98(c) The certified minimum basic tax rate described in Subsection (3)(a) is based on
99property values as of January 1 of the current calendar year, except personal property,
100which is based on values from the previous calendar year.
101   (4)(a) To qualify for receipt of the state contribution toward the basic school program
102and as a school district's contribution toward the cost of the basic school program for
103the school district, each local school board shall impose the minimum basic tax rate.
104(b)(i) The state is not subject to the notice requirements of Section 59-2-926 before
105imposing the tax rates described in this Subsection (4).
106(ii) The state is subject to the notice requirements of Section 59-2-926 if the state
107authorizes a tax rate that exceeds the tax rates described in this Subsection (4).
108   (5)(a) The state shall contribute to each school district toward the cost of the basic
109school program in the school district an amount of money that is the difference
110between the cost of the school district's basic school program and the sum of revenue
111generated by the school district by the following:
112(i) the minimum basic tax rate; and
113(ii) the basic levy increment rate.
114(b)(i) If the difference described in Subsection (5)(a) equals or exceeds the cost of the
115basic school program in a school district, no state contribution shall be made to
116the basic school program for the school district.
117(ii) The proceeds of the difference described in Subsection (5)(a) that exceed the cost
118of the basic school program shall be paid into the Uniform School Fund as
119provided by law and by the close of the fiscal year in which the proceeds were
120calculated.
121   (6) Upon appropriation by the Legislature, the Division of Finance shall deposit an amount
122equal to the proceeds generated statewide by the basic levy increment rate into the
123Minimum Basic Growth Account created in Section 53F-9-302.
124   (7) Nothing in the repeal of the tax rate indexed to the increase in the value of the WPU
125affects the ongoing appropriations to the Teacher and Student Success Account created
126in Section 53F-9-306.
127Section 2. Section 53F-2-311 is amended to read:
12853F-2-311 (Effective 07/01/26). Weighted pupil units for career and technical
129   education programs -- Funding of approved programs -- Performance measures --
                                                 -4-
Enrolled Copy  H.B. 1
130  Qualifying criteria.
131  (1)(a) Money appropriated to the state board for approved career and technical education
132      programs and the comprehensive guidance program:
133(i) shall be allocated to eligible recipients as provided in Subsections (2), (3), and (4);
134and
135(ii) may not be used to fund programs below grade 9.
136      (b) Subsection (1)(a)(ii) does not apply to the following programs:
137(i) comprehensive guidance; and
138(ii) work-based learning programs.
139  (2)(a) Weighted pupil units are computed for pupils in approved programs.
140      (b)(i) The state board shall fund approved programs based upon hours of membership
141of grades 9 through 12 students.
142(ii) Subsection (2)(b)(i) does not apply to the following programs:
143(A) comprehensive guidance; and
144(B) work-based learning programs.
145      (c) The state board shall use an amount not to exceed 20% of the total appropriation
146under this section to fund approved programs based on performance measures such
147as placement and competency attainment defined in standards set by the state board.
148      (d) The state board shall make the necessary calculations for distribution of the
149appropriation to a school district and charter school and may revise and recommend
150changes necessary for achieving equity and ease of administration.
151  (3)(a) Twenty weighted pupil units shall be computed for career and technical education
152      administrative costs for each school district, except 25 weighted pupil units may be
153      computed for each school district that consolidates career and technical education
154      administrative services with one or more other school districts.
155      (b) Between 10 and 25 weighted pupil units shall be computed for each high school
156conducting approved career and technical education programs in a school district
157according to standards established by the state board.
158      (c) Forty weighted pupil units shall be computed for each school district that operates an
159approved career and technical education center, which may include a comprehensive
160high school that meets the requirements of this Subsection (3).
161      (d) Between five and seven weighted pupil units shall be computed for each summer
162career and technical education agriculture program according to standards established
163by the state board.
                                                -5-
H.B. 1  Enrolled Copy
164(e)(i) The state board shall, by rule, establish qualifying criteria for a school district
165or charter school to receive weighted pupil units under this Subsection (3).
166(ii) In making rules under Subsection (3)(e)(i), the state board may not regulate the
167operational structure or staffing model of a career and technical education center.
168(f)(i) A comprehensive high school may qualify as an approved career and technical
169education center under Subsection (3)(c) if the high school offers career and
170technical education programs that meet state board standards.
171(ii) A local school board or charter school governing board may determine the
172administrative structure for a career and technical education center, including
173whether to designate a separate administrator for the center.
174   (4)(a) Money remaining after the allocations made under Subsections (2) and (3) shall
175be allocated using average daily membership in approved programs for the previous
176year.
177(b) A school district or charter school that has experienced student growth in grades 9
178through 12 for the previous year shall have the growth factor applied to the previous
179year's weighted pupil units when calculating the allocation of money under this
180Subsection (4).
181(c) An LEA may use funds received through the general allocation described in this
182Subsection (4) for Technology-Life-Careers and student leadership organizations.
183   (5)(a) The state board shall establish rules for upgrading high school career and
184technical education programs.
185(b) The rules shall reflect career and technical training and actual marketable job skills
186in society.
187(c) The rules shall include procedures to assist school districts and charter schools to
188convert existing programs that are not preparing students for the job market into
189programs that will accomplish that purpose.
190   (6) Programs that do not meet state board standards may not be funded under this section.
191Section 3. Section 53F-2-316 is amended to read:
19253F-2-316 (Effective 07/01/26). Emergency funding for schools with increased
193   enrollment of students learning English.
194   (1) As used in this section[,] :
195(a) "Interrupted formal education" means a student who was not born in any state and
196has not been attending one or more schools in any one or more states for at least 2
197full academic years.
                                                  -6-
Enrolled Copy  H.B. 1
198      (b) ["student] "Student learning English" means a student, currently enrolled at a public
199elementary or secondary educational institution, [whose most recent score on an
200English language proficiency assessment is the lowest score available under the given
201assessment] who has experienced an interrupted formal education.
202  (2)(a) An LEA may receive emergency funding from the state board if enrollment, at a
203      school within the LEA, of students learning English increases by:
204(i) [75% ] 40% or more above the previous three-year average enrollment for students
205learning English in the school; and
206(ii) [30] 10 or more students above the previous three-year average enrollment for
207students learning English in the school.
208      (b) An LEA shall ensure that an application the LEA submits under Subsection (3)(a):
209(i) demonstrates substantial need for the emergency funding;
210(ii) includes the percentage by which the school's student learning English enrollment
211exceeds the previous three-year average for the school; and
212(iii) demonstrates that the school has insufficient existing funds to adequately support
213the increased student learning English enrollment.
214      (c) Notwithstanding Subsection (2)(a), the state board may approve an LEA to receive
215emergency funding under this section if:
216(i) the LEA demonstrates a significant enrollment increase of students learning
217English that does not meet the threshold described in Subsection (2)(a); and
218(ii) the LEA demonstrates that the enrollment increase creates a substantial need for
219emergency funding.
220  (3) The state board shall:
221      (a) establish and oversee the application process to award emergency funding;
222      (b) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
223create rules to:
224(i) determine a method for measuring an increase in enrollment at a school; and
225(ii) identify a school that meets the threshold requirement described in Subsection
226(2)(a); and
227      (c) subject to the availability of funds or legislative appropriations, prioritize
228applications and distribute funding based on:
229(i) the greatest percentage increase in students learning English enrollment in the
230school; and
231(ii) the severity of the financial need of the school.
                                                -7-
H.B. 1  Enrolled Copy
232   (4) An LEA shall use emergency funds received under this section to:
233(a) provide training or certification to teachers on the instruction of a student learning
234English;
235(b) reduce the number of students learning English in a class;
236(c) hire an aide to assist with students learning English in the classroom; or
237(d) provide other resources specific to the needs of a student learning English.
238   (5) An LEA may not use emergency funding received under this section for administrative
239expenses.
240   (6)(a) The state board shall draw the emergency funding described in Subsection (2)(a)
241from nonlapsing funds remaining in the at-risk weighted pupil unit described in
242Section 53F-2-314.
243(b) The state board may not draw, from the at-risk weighted pupil unit, more than
244$500,000, per fiscal year, for the emergency funding described in this section.
245Section 4. Section 53F-9-204 is amended to read:
24653F-9-204 (Effective 07/01/26). Public Education Economic Stabilization
247   Restricted Account.
248   (1) There is created within the Uniform School Fund a restricted account known as the
249"Public Education Economic Stabilization Restricted Account."
250   (2)(a) Except as provided in Subsection (2)(b), the account shall be funded from the
251following revenue sources:
252(i) 15% of the difference between, as determined by the Office of the Legislative
253Fiscal Analyst:
254(A) the estimated amount of ongoing Income Tax Fund and Uniform School Fund
255revenue available for the Legislature to appropriate for the next fiscal year; and
256(B) the amount of ongoing appropriations from the Income Tax Fund and Uniform
257School Fund in the current fiscal year; and
258(ii) other appropriations as the Legislature may designate.
259(b) If the appropriation described in Subsection (2)(a) would cause the ongoing
260appropriations to the account to exceed 11% of Uniform School Fund appropriations
261described in Section 53F-9-201.1 for the same fiscal year, the Legislature shall
262appropriate only those funds necessary to ensure that the ongoing appropriations to
263the account equal 11% of Uniform School Fund appropriations for that fiscal year.
264   (3) Subject to the availability of ongoing appropriations to the account, in accordance with
265Utah Constitution, Article X, Section 5, Subsection (4), the ongoing appropriation to the
                                                 -8-
Enrolled Copy  H.B. 1
266      account shall be used to fund:
267      (a) except for a year described in Subsection (3)(b) or (c), one-time appropriations to the
268public education system[, including at least $65,000,000 to the Catalyst Center Grant
269Program described in Section 53E-3-507.1] described in Subsection (6);
270      (b) the Minimum School Program for a year in which Income Tax Fund revenue and
271Uniform School Fund revenue are insufficient to fund:
272(i) ongoing appropriations to the public education system; and
273(ii) enrollment growth and inflation estimates, as defined in Section 53F-9-201.1; and
274      (c) the minimum basic local amount as defined in Section 53F-2-301 for a year in which
275the minimum basic tax rate, as defined in Section 53F-2-301, is insufficient to
276generate the amount described in Subsection 53F-2-301(2)(a).
277  (4)(a) The account shall earn interest.
278      (b) All interest earned on account money shall be deposited in the account.
279  (5) On or before December 31, 2023, and every three years thereafter, the Office of the
280      Legislative Fiscal Analyst shall:
281      (a) review the percentages described in Subsections (2)(a)(i) and (2)(b); and
282      (b) recommend to the Executive Appropriations Committee any changes based on the
283review described in Subsection (5)(a).
284  (6) In preparing budget bills for a given fiscal year, the Executive Appropriations
285      Committee shall make the one-time appropriations described in Subsection (3)(a) by
286      appropriating at least [the lesser of 10% of the total amount of the one-time
287      appropriations to]:
288      (a) the lesser of 10% of the total amount of the one-time appropriations or the cost of
289providing 32 paid professional hours for teachers in accordance with Section
29053F-7-203;
291      (b) the amount to make the distribution for teaching supplies and materials required
292under Section 53F-2-527;
293      (c) the cost of the Stipends for Future Educators Grant Program described in Section
29453F-5-223;[ and]
295      (d) the cost of the Rural School Sports Facilities Grant Program described in Section
29653F-10-303[.] ; and
297      (e) $65,000,000 to the Catalyst Center Grant Program described in Section 53E-3-507.1.
298  (7) No later than October 15 of each year, the state board shall report to the Office of the
299      Legislative Fiscal Analyst an estimated cost for each of the one-time appropriations
                                               -9-
H.B. 1  Enrolled Copy
300described in Subsection (6).
301Section 5. FY 2026 Appropriations.
302The following sums of money are appropriated for the fiscal year beginning July 1,
303   2025, and ending June 30, 2026. These are additions to amounts previously appropriated for
304   fiscal year 2026.
305Subsection 5(a). Operating and Capital Budgets
306Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
307   Legislature appropriates the following sums of money from the funds or accounts indicated for
308   the use and support of the government of the state of Utah.
309   STATE BOARD OF EDUCATION - MINIMUM SCHOOL PROGRAM
310   ITEM 1      To State Board of Education - Minimum School Program - Basic School Program
311From Beginning Nonlapsing Balances  (5,903,900)
312From Closing Nonlapsing Balances  (63,279,100)
313Schedule of Programs:
314Foreign Exchange  (107,200)
315Special Education - Extended Year for Special
316Educators  25,200
317Enrollment Growth Contingency  (19,101,000)
318Mid and Final Year Distribution Balancing  (50,000,000)
319   ITEM 2      To State Board of Education - Minimum School Program - Related to Basic
320   School Programs
321From Public Education Economic Stabilization
322Restricted Account, One-time  6,443,300
323From Beginning Nonlapsing Balances  22,338,900
324From Closing Nonlapsing Balances  (1,149,600)
325Schedule of Programs:
326At-Risk Students - Gang Prevention and
327Intervention  1,237,800
328Youth in Custody  113,400
329Adult Education  690,400
330Enhancement for Accelerated Students  513,300
331Concurrent Enrollment  5,800
332Charter School Local Replacement  6,443,300
333Educator Salary Adjustments  10,400
                                                - 10 -
Enrolled Copy  H.B. 1
334Salary Supplement for Highly Needed Educators  2,233,400
335Teacher Supplies and Materials  1,979,600
336Beverley Taylor Sorenson Elem. Arts Learning
337Program  832,000
338Special Education - Intensive Services  15,600
339Digital Teaching and Learning Program  1,914,700
340Effective Teachers in High Poverty Schools
341Incentive Program  856,700
342Elementary School Counselor Program  364,300
343Teacher and Student Success Program  117,700
344Student Health and Counseling Support Program  6,752,900
345Grants for Professional Learning  21,200
346Charter School Funding Base Program  530,100
347Grow Your Own Teacher and Counselor Pipeline  3,000,000
348  ITEM 3   To State Board of Education - Minimum School Program - Voted and Board Local
349  Levy Programs
350From Beginning Nonlapsing Balances  26,422,600
351Schedule of Programs:
352Voted Local Levy Program  11,017,500
353Board Local Levy Program  15,405,100
354  STATE BOARD OF EDUCATION
355  ITEM 4   To State Board of Education - Child Nutrition Programs
356From Beginning Nonlapsing Balances  2,618,200
357From Closing Nonlapsing Balances  (2,618,200)
358  ITEM 5   To State Board of Education - Educator Licensing
359From Beginning Nonlapsing Balances  659,700
360From Closing Nonlapsing Balances  (659,700)
361  ITEM 6   To State Board of Education - Fine Arts Outreach
362From Beginning Nonlapsing Balances  466,500
363From Closing Nonlapsing Balances  (196,500)
364Schedule of Programs:
365Professional Outreach Programs in the Schools  200,000
366Provisional Program  70,000
367  ITEM 7   To State Board of Education - Contracted Initiatives and Grants
                                           - 11 -
H.B. 1  Enrolled Copy
368From Autism Awareness Restricted Account, One-time  (50,700)
369From Beginning Nonlapsing Balances  166,523,600
370From Closing Nonlapsing Balances  (98,370,600)
371Schedule of Programs:
372Autism Awareness  (50,700)
373Carson Smith Scholarships  (446,200)
374Contracts and Grants  (4,195,000)
375Early Warning Program  2,000,000
376General Financial Literacy  100,000
377Interventions for Reading Difficulties  10,700
378IT Academy  4,100
379Paraeducator to Teacher Scholarships  25,700
380ProStart Culinary Arts Program  100,000
381UPSTART  (1,900)
382ULEAD  (47,100)
383Supplemental Educational Improvement
384Matching Grants  3,900
385Education Technology Management System  300,000
386Utah Fits All Scholarship Program  14,483,800
387School Safety and Support Grant Program  50,000,000
388Child Sexual Abuse Prevention Grant Program  500,000
389Child Sexual Abuse Prevention  1,000,000
390Utah Private Course Choice Empowerment  215,000
391Utah Anti-Bullying Coalition  300,000
392Student Credential Account  3,800,000
393   ITEM 8   To State Board of Education - MSP Categorical Program Administration
394From Beginning Nonlapsing Balances  1,804,000
395From Closing Nonlapsing Balances  (1,381,000)
396Schedule of Programs:
397Dual Immersion  40,000
398Special Education State Programs  100,000
399Youth-in-Custody  70,000
400State Safety and Support Program  200,000
401Student Health and Counseling Support Program  13,000
                                           - 12 -
Enrolled Copy  H.B. 1
402  ITEM 9    To State Board of Education - Regional Education Service Agencies
403From Income Tax Fund, One-time  32,400
404Schedule of Programs:
405Regional Education Service Agencies  32,400
406  ITEM 10   To State Board of Education - Science Outreach
407From Beginning Nonlapsing Balances  261,300
408Schedule of Programs:
409Informal Science Education Enhancement  279,000
410Provisional Program  (17,700)
411  ITEM 11   To State Board of Education - Policy, Communication, & Oversight
412From Beginning Nonlapsing Balances  (1,159,400)
413From Closing Nonlapsing Balances  1,569,800
414Schedule of Programs:
415Student Mental Health Screenings  410,400
416  ITEM 12   To State Board of Education - System Standards & Accountability
417From Public Education Economic Stabilization
418Restricted Account, One-time  35,537,800
419From Beginning Nonlapsing Balances  16,625,900
420From Closing Nonlapsing Balances  (16,076,500)
421Schedule of Programs:
422Career and Technical Education  146,400
423Special Education  174,600
424CPR Training Grant Program  228,400
425CTE Catalyst Center  35,537,800
426  ITEM 13   To State Board of Education - State Charter School Board
427From Beginning Nonlapsing Balances  (698,800)
428From Closing Nonlapsing Balances  698,800
429  ITEM 14   To State Board of Education - Utah Schools for the Deaf and the Blind
430From Beginning Nonlapsing Balances  (5,173,300)
431From Closing Nonlapsing Balances  9,440,500
432Schedule of Programs:
433Administration  3,626,400
434Transportation and Support Services  489,500
435Utah State Instructional Materials Access Center  19,000
                                            - 13 -
H.B. 1  Enrolled Copy
436School for the Blind  132,300
437   ITEM 15     To State Board of Education - Statewide Online Education Program Subsidy
438From Beginning Nonlapsing Balances  678,800
439From Closing Nonlapsing Balances  (678,800)
440   ITEM 16     To State Board of Education - State Board and Administrative Operations
441From Revenue Transfers, One-time  (35,537,800)
442From Beginning Nonlapsing Balances  118,499,500
443From Closing Nonlapsing Balances  (122,164,900)
444Schedule of Programs:
445Financial Operations  149,900
446Indirect Cost Pool  635,000
447Data and Statistics  426,500
448School Trust  100,000
449Statewide Financial Management Systems Grants  1,396,200
450Excellence in Education and Leadership  (45,000,000)
451Teacher Excellence Pilot Program  2,989,200
452Self-Government Skills Pilot Program  100,000
453Subsection 5(b). Expendable Funds and Accounts
454The Legislature has reviewed the following expendable funds. The Legislature
455   authorizes the State Division of Finance to transfer amounts between funds and accounts as
456   indicated. Outlays and expenditures from the funds or accounts to which the money is
457   transferred may be made without further legislative action, in accordance with statutory
458   provisions relating to the funds or accounts.
459   STATE BOARD OF EDUCATION - SCHOOL BUILDING PROGRAMS
460   ITEM 17     To State Board of Education - School Building Programs - Charter School
461   Revolving Account
462From Beginning Fund Balance  182,000
463From Closing Fund Balance  (182,000)
464   ITEM 18     To State Board of Education - School Building Programs - School Building
465   Revolving Account
466From Beginning Fund Balance  (42,800)
467From Closing Fund Balance  42,800
468   STATE BOARD OF EDUCATION
469   ITEM 19     To State Board of Education - Hospitality and Tourism Mgmt. Education Acct.
                                                  - 14 -
Enrolled Copy  H.B. 1
470From Beginning Fund Balance  233,700
471From Closing Fund Balance  (233,700)
472  ITEM 20    To State Board of Education - Charter School Closure Reserve Account
473From Beginning Fund Balance  244,600
474From Closing Fund Balance  (244,600)
475Subsection 5(c). Restricted Fund and Account Transfers
476The Legislature authorizes the State Division of Finance to transfer the following
477  amounts between the following funds or accounts as indicated. Expenditures and outlays from
478  the funds to which the money is transferred must be authorized by an appropriation.
479  ITEM 21    To Income Tax Fund Restricted - Public Education Economic Stabilization
480  Restricted Account
481From Uniform School Fund, One-time  35,537,800
482From Beginning Fund Balance  (268,800)
483From Closing Fund Balance  268,800
484Schedule of Programs:
485Public Education Economic Stabilization
486Restricted Account  35,537,800
487  ITEM 22    To Income Tax Fund Restricted - Minimum Basic Growth Account
488From Interest Income, One-time  (2,633,500)
489Schedule of Programs:
490Minimum Basic Growth Account  (2,633,500)
491  ITEM 23    To Income Tax Fund Restricted - Underage Drinking and Substance Abuse
492  Prevention Program Restricted Account
493From Interest Income, One-time  (58,300)
494Schedule of Programs:
495Underage Drinking and Substance Abuse
496Prevention Program Restricted Account  (58,300)
497  ITEM 24    To Income Tax Fund Restricted - Local Levy Growth Account
498From Interest Income, One-time  (3,570,700)
499Schedule of Programs:
500Local Levy Growth Account  (3,570,700)
501  ITEM 25    To Income Tax Fund Restricted - Teacher and Student Success Account
502From Interest Income, One-time  (5,505,800)
503Schedule of Programs:
                                             - 15 -
H.B. 1  Enrolled Copy
504Teacher and Student Success Account  (5,505,800)
505Subsection 5(d). Transfers to Unrestricted Funds
506The Legislature authorizes the State Division of Finance to transfer the following
507   amounts to the unrestricted General Fund, Income Tax Fund, or Uniform School Fund, as
508   indicated, from the restricted funds or accounts indicated. Expenditures and outlays from the
509   General Fund, Income Tax Fund, or Uniform School Fund must be authorized by an
510   appropriation.
511   ITEM 26     To Uniform School Fund
512From Nonlapsing Balances - From State Board of
513Education - State Board and Administrative Operations  35,537,800
514Schedule of Programs:
515Uniform School Fund, One-time  35,537,800
516Subsection 5(e). Fiduciary Funds
517The Legislature has reviewed proposed revenues, expenditures, fund balances, and
518   changes in fund balances for the following fiduciary funds.
519   STATE BOARD OF EDUCATION
520   ITEM 27     To State Board of Education - Education Tax Check-off Lease Refunding
521From Beginning Fund Balance  800
522From Closing Fund Balance  (800)
523   ITEM 28     To State Board of Education - Schools for the Deaf and the Blind Donation Fund
524From Beginning Fund Balance  (9,000)
525From Closing Fund Balance  9,000
526   SCHOOL AND INSTITUTIONAL TRUST FUND OFFICE
527   ITEM 29     To School and Institutional Trust Fund Office - Permanent State School Fund
528From Beginning Fund Balance  356,182,300
529From Closing Fund Balance  (356,182,300)
530Section 6. FY 2027 Appropriations.
531The following sums of money are appropriated for the fiscal year beginning July 1,
532   2026, and ending June 30, 2027. These are additions to amounts previously appropriated for
533   fiscal year 2027.
534Subsection 6(a). Operating and Capital Budgets
535Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
536   Legislature appropriates the following sums of money from the funds or accounts indicated for
537   the use and support of the government of the state of Utah.
                                               - 16 -
Enrolled Copy  H.B. 1
538  STATE BOARD OF EDUCATION - MINIMUM SCHOOL PROGRAM
539  ITEM 30   To State Board of Education - Minimum School Program - Basic School Program
540From Uniform School Fund  3,167,630,600
541From Public Education Economic Stabilization
542Restricted Account, One-time  77,000,000
543From Local Revenue  866,842,700
544From Beginning Nonlapsing Balances  67,324,700
545From Closing Nonlapsing Balances  (67,324,700)
546Schedule of Programs:
547Kindergarten (40,379 WPUs)  196,645,700
548Grades 1 - 12 (593,727 WPUs)  2,891,450,500
549Foreign Exchange (404 WPUs)  1,967,500
550Necessarily Existent Small Schools (14,035
551WPUs)  68,350,500
552Special Education - Add-on (102,348 WPUs)  498,434,800
553Special Education - Self-Contained (11,928
554WPUs)  58,089,400
555Special Education - Preschool (10,943 WPUs)  53,292,400
556Special Education - Extended School Year (443
557WPUs)  2,157,400
558Special Education - Impact Aid (1,273 WPUs)  6,199,500
559Special Education - Extended Year for Special
560Educators (909 WPUs)  4,426,800
561Class Size Reduction (40,995 WPUs)  199,645,700
562Students At-Risk Add-on (26,861 WPUs)  130,813,100
563In accordance with UCA 63J-1-903, the
564Legislature intends that the State Board of Education -
565Minimum School Program report on the following Basic
566School Program line item performance measures for FY
5672027: 1. Four-Year Cohort Graduation Rate of State of
568Utah (Target = 92.1%); 2. Number of students K-12 that
569were expelled during the reported academic year (Target
570= 37); 3. Number of students K-12 that were suspended
571during the reported academic year (Target = 9,655); 4.
                                           - 17 -
H.B. 1  Enrolled Copy
572Percentage of 4th grade students proficient or above on
573English Language Arts National Assessment of
574Educational Progress (Target = 64.1%); 5. Percentage of
5754th grade students proficient or above on mathematics
576National Assessment of Educational Progress (Target =
57766.5%); 6. Percentage of 4th grade students proficient or
578above on science National Assessment of Educational
579Progress (Target = 67.1%); 7. Percentage of 8th grade
580students proficient or above on English Language Arts
581National Assessment of Educational Progress (Target =
58264.1%); 8. Percentage of 8th grade students proficient or
583above on mathematics National Assessment of
584Educational Progress (Target = 66.5%); 9. Percentage of
5858th grade students proficient or above on science
586National Assessment of Educational Progress (Target =
58767.1%); 10. Percentage of Kindergarten students making
588typical or better progress on Acadience Math PoP (Target
589= 60%); 11. Percentage of Kindergarten students making
590typical or better progress on Acadience Reading PoP
591(Target = 60%); 12. Percentage of students in grades
5921-12 in public schools that are chronically absent (Target
593= 17.33%); 13. Percentage of students in Utah scoring 18
594or above on American College Test (Target = 74%); 14.
595Percentage of students K-12 that were expelled during
596the reported academic year (Target = 0.07%); 15.
597Percentage of students K-12 that were suspended during
598the reported academic year (Target = 1.43%); 16.
599Percentage of students making typical or better progress
600on Acadience Math Pathways of Progress (Target =
60160%); 17. Percentage of students making typical or better
602progress on Acadience Reading Pathways of Progress
603(Target = 60%); 18. Percentage of students proficient on
604English Language Arts in grades 3-8 Readiness,
605Improvement, Success, Empowerment or Dynamic
                                - 18 -
Enrolled Copy  H.B. 1
606Learning Maps (Target = 63.33%); 19. Percentage of
607Students Proficient on Mathematics in Grades 3-8
608Readiness, Improvement, Success, Empowerment or
609Dynamic Learning Maps (Target = 62.8%); 20.
610Percentage of students proficient on science in grades 3-8
611Readiness, Improvement, Success, Empowerment or
612Dynamic Learning Maps (Target = 65.67%); 21.
613Percentage of students successfully completing readiness
614coursework (Target = 86%); and 22. Percentage of
615teachers who are professionally qualified for their
616assignment (Target = 87.3%).
617  ITEM 31   To State Board of Education - Minimum School Program - Related to Basic
618  School Programs
619From Uniform School Fund  1,328,175,500
620From Automobile Driver Education Tax Account  2,000,000
621From Charter School Levy Account  54,158,100
622From Public Education Economic Stabilization
623Restricted Account, One-time  87,100,000
624From Teacher and Student Success Account  228,549,600
625From Trust Distribution Account  133,551,600
626From Beginning Nonlapsing Balances  5,597,900
627From Closing Nonlapsing Balances  (416,600)
628Schedule of Programs:
629Pupil Transportation To & From School  137,507,900
630Flexible Allocation  272,369,400
631Youth in Custody  34,657,200
632Adult Education  19,477,700
633Enhancement for Accelerated Students  7,534,600
634School LAND Trust Program  133,551,600
635Charter School Local Replacement  336,367,000
636Educator Salary Adjustments  509,900,100
637Salary Supplement for Highly Needed Educators  26,036,200
638Dual Immersion  8,020,300
639Teacher Supplies and Materials  14,300,000
                                           - 19 -
H.B. 1  Enrolled Copy
640Beverley Taylor Sorenson Elem. Arts Learning
641Program  19,445,000
642Teacher and Student Success Program  228,549,600
643Charter School Funding Base Program  7,865,000
644English Language Learner Software  1,840,100
645Grow Your Own Teacher and Counselor Pipeline  2,994,400
646Educator Professional Time  78,300,000
647In accordance with UCA 63J-1-903, the
648Legislature intends that the State Board of Education -
649Minimum School Program report on the following
650Related to Basic School Programs line item performance
651measures for FY 2027: 1. Percent of educators in Digital
652Teaching and Learning LEAs that have an EdTech
653endorsement (Target = 10%) and 2. Percent of youth with
654high mental health treatment needs identified by Student
655Health and Risk Prevention Data (Target = 16.4%).
656   ITEM 32    To State Board of Education - Minimum School Program - Voted and Board
657   Local Levy Programs
658From Uniform School Fund  105,927,300
659From Local Levy Growth Account  127,553,300
660From Local Revenue  1,180,371,500
661From Minimum Basic Growth Account  56,250,000
662Schedule of Programs:
663Voted Local Levy Program  874,392,400
664Board Local Levy Program  595,709,700
665   STATE BOARD OF EDUCATION - SCHOOL BUILDING PROGRAMS
666   ITEM 33    To State Board of Education - School Building Programs - Capital Outlay
667   Programs
668From Income Tax Fund  8,860,900
669From Minimum Basic Growth Account  18,750,000
670Schedule of Programs:
671Foundation Program  27,610,900
672In accordance with UCA 63J-1-903, the
673Legislature intends that the State Board of Education -
                                               - 20 -
Enrolled Copy  H.B. 1
674School Building Programs report on the following
675Capital Outlay Programs line item performance measures
676for FY 2027: 1. Percentage of loan applications
677processed and approved within 90 days (Target = 100%)
678and 2. Percentage of schools repaying loans on time
679(Target = 100%).
680  ITEM 34    To State Board of Education - School Building Programs - Utah Charter School
681  Finance Authority
682From Charter School Reserve Account  50,000
683Schedule of Programs:
684Utah Charter School Finance Authority  50,000
685  ITEM 35    To State Board of Education - School Building Programs - Public Education
686  Capital Projects
687From Public Education Economic Stabilization
688Restricted Account, One-time  5,000,000
689Schedule of Programs:
690Small District Athletic Facilities Grants  5,000,000
691  STATE BOARD OF EDUCATION
692  ITEM 36    To State Board of Education - Educator Licensing
693From Income Tax Fund  5,267,500
694From Public Education Economic Stabilization
695Restricted Account, One-time  12,400,000
696From Revenue Transfers  (384,900)
697From Beginning Nonlapsing Balances  1,474,000
698From Closing Nonlapsing Balances  (1,076,500)
699Schedule of Programs:
700Educator Licensing  15,921,700
701STEM Endorsement Incentives  1,312,100
702National Board-Certified Teachers  446,300
703In accordance with UCA 63J-1-903, the
704Legislature intends that the State Board of Education
705report on the following Educator Licensing line item
706performance measures for FY 2027: 1. Number of
707Incidents Reported for Educator Violations (Target = 0);
                                               - 21 -
H.B. 1  Enrolled Copy
7082. Number of License Areas Recommended by Utah
709Institutions of Higher Education (Target = 3,000); 3.
710Percentage of Educators With a District or
711Charter-Specific License (Less Than) (Target = 4%); 4.
712Percentage of Educators With a Professional License
713(Target = 91%); 5. Percentage of Educators With an
714Associate License (Less Than) (Target = 5%); 6.
715Percentage of K-12 Mentored Teachers With Positive
716Impact on Improved Instruction (Target = 86.67%); and
7177. Percentage of K-12 Teachers That Had a Mentor
718Assigned as a New Educator (Target = 78.2%).
719   ITEM 37   To State Board of Education - Fine Arts Outreach
720From Income Tax Fund  6,175,000
721From Beginning Nonlapsing Balances  203,600
722From Closing Nonlapsing Balances  (158,700)
723Schedule of Programs:
724Professional Outreach Programs in the Schools  6,153,700
725Provisional Program  5,100
726Subsidy Program  61,100
727In accordance with UCA 63J-1-903, the
728Legislature intends that the State Board of Education
729report on the following Fine Arts Outreach line item
730performance measures for FY 2027: 1. Number of Public
731School Educators Receiving Services From POPS
732Program Providers (Target = 14,000); 2. Number of
733Students Receiving Services From POPS Program
734Organizations (Target = 442,000); 3. Percentage of
735Charter Schools Served by POPS Program Over a
736Three-year Period (Target = 100%); and 4. Percentage of
737School Districts Served by POPS Program Over a
738Three-year Period (Target = 100%).
739   ITEM 38   To State Board of Education - Contracted Initiatives and Grants
740From General Fund  8,623,800
741From Income Tax Fund  19,748,500
                                             - 22 -
Enrolled Copy  H.B. 1
742From Revenue Transfers  (147,700)
743From Beginning Nonlapsing Balances  91,763,700
744From Closing Nonlapsing Balances  (89,656,600)
745Schedule of Programs:
746Carson Smith Scholarships  8,598,400
747General Financial Literacy  486,200
748Partnerships for Student Success  3,479,900
749UPSTART  29,700
750ULEAD  399,100
751Supplemental Educational Improvement
752Matching Grants  2,700
753Competency-Based Education Grants  3,059,900
754Special Needs Opportunity Scholarship
755Administration  4,130,100
756Education Innovation Program  549,900
757Pupil Transportation Rural School
758Reimbursement  500,000
759Center for the School of the Future  200,000
760Utah Private Course Choice Empowerment  8,895,800
761In accordance with UCA 63J-1-903, the
762Legislature intends that the State Board of Education
763report on the following Contracted Initiatives and Grants
764line item performance measures for FY 2027: 1.
765Percentage High School Graduation Rate for Students at
766Partnership for Student Success Schools (Target =
76790.6%); 2. Percentage of Carson Smith Scholarship
768Participating Schools Complying With Annual Reporting
769Requirements (Target = 100%); 3. Percentage of
770Educators in DTL LEAs That Have an EdTech
771Endorsement (Target = 10%); 4. Percentage proficient of
7723rd grade students at Partnership for Student Success
773schools in English Language Arts (Target = 52%); and
7745. Percentage Proficient of 8th Grade Students at
775Partnership for Student Success Schools in Mathematics
                                          - 23 -
H.B. 1  Enrolled Copy
776(Target = 49.3%).
777   ITEM 39   To State Board of Education - MSP Categorical Program Administration
778From Income Tax Fund  5,634,400
779From Revenue Transfers  (390,800)
780From Beginning Nonlapsing Balances  1,859,500
781From Closing Nonlapsing Balances  (1,407,800)
782Schedule of Programs:
783Adult Education  308,500
784Beverley Taylor Sorenson Elem. Arts Learning
785Program  270,000
786Dual Immersion  532,000
787At-Risk Students  554,900
788Special Education State Programs  310,400
789Youth-in-Custody  1,202,400
790Early Literacy Program  491,300
791State Safety and Support Program  542,700
792Early Learning Training and Assessment  1,242,500
793Early Intervention  240,600
794In accordance with UCA 63J-1-903, the
795Legislature intends that the State Board of Education
796report on the following MSP Categorical Program
797Administration line item performance measures for FY
7982027: 1. Arts Learning Program Implementation (Target
799= 50); 2. Beverley Taylor Sorenson Arts Learning
800Program Survey (Target = 100%); 3. Number of Dual
801Language Immersion educators receiving professional
802learning (Target = 900); 4. Number of guest Dual
803Language Immersion educators receiving direct support
804services (Target = 180); and 5. Percentage of educators
805demonstrating competency in Science of Reading (Target
806= 95%).
807   ITEM 40   To State Board of Education - Regional Education Service Agencies
808From Income Tax Fund  2,217,600
809Schedule of Programs:
                                           - 24 -
Enrolled Copy  H.B. 1
810Regional Education Service Agencies  2,217,600
811In accordance with UCA 63J-1-903, the
812Legislature intends that the State Board of Education
813report on the following Regional Education Service
814Agencies line item performance measures for FY 2027:
8151. Number of Professional Learning Hours Provided by
816RESAs (Target = 5,000); 2. Percentage Match of Local
817Effort to RESA Budget (Target = 100%); 3. Percentage
818of APPEL Completers in 3rd Year That Receive
819Professional License (Target = 60%); and 4. Percentage
820of RESA LEAs That Adopt CIS Controls (Target = 70%).
821  ITEM 41   To State Board of Education - Science Outreach
822From Income Tax Fund  6,265,000
823Schedule of Programs:
824Informal Science Education Enhancement  6,265,000
825In accordance with UCA 63J-1-903, the
826Legislature intends that the State Board of Education
827report on the following Science Outreach line item
828performance measures for FY 2027: 1. Number of ISEE
829In-person Student Experiences (Target = 250,000); 2.
830Number of ISEE Professional Learning Opportunities
831Provided to Utah Teachers (Target = 200); and 3.
832Number of ISEE Students Participating in Field Trips
833(Target = 279,000).
834  ITEM 42   To State Board of Education - Policy, Communication, & Oversight
835From General Fund  415,400
836From Income Tax Fund  17,469,200
837From Federal Funds  62,777,700
838From Dedicated Credits Revenue  64,300
839From Electronic Cigarette Substance and Nicotine
840Product Proceeds Restricted Account  5,086,700
841From Mineral Lease Account  167,700
842From Revenue Transfers  (1,012,600)
843From Underage Drinking and Substance Abuse
                                          - 25 -
H.B. 1  Enrolled Copy
844Prevention Program Restricted Account  1,759,500
845From Beginning Nonlapsing Balances  31,252,600
846From Closing Nonlapsing Balances  (31,367,200)
847Schedule of Programs:
848Teacher Retention in Indigenous Schools Grants  728,500
849Policy and Communication  2,474,500
850Student Support Services  77,509,800
851School Turnaround and Leadership Development
852Act  5,900,500
853   ITEM 43   To State Board of Education - System Standards & Accountability
854From General Fund  100
855From Income Tax Fund  31,806,700
856From Federal Funds  162,600,000
857From Expendable Receipts  453,400
858From Automobile Driver Education Tax Account  5,117,500
859From Dedicated Credits Revenue  927,700
860From Mineral Lease Account  408,500
861From Revenue Transfers  (2,005,400)
862From Beginning Nonlapsing Balances  25,541,100
863From Closing Nonlapsing Balances  (12,376,400)
864Schedule of Programs:
865Student Achievement  508,500
866Teaching and Learning  28,199,000
867Assessment and Accountability  26,058,600
868Special Education  141,861,900
869RTC Fees  101,900
870Early Literacy Outcomes Improvement  15,714,100
871CPR Training Grant Program  29,200
872In accordance with UCA 63J-1-903, the
873Legislature intends that the State Board of Education
874report on the following System Standards &
875Accountability line item performance measures for FY
8762027: 1. Number of course completers for trauma
877informed courses with Utah State Board of Education
                                           - 26 -
Enrolled Copy  H.B. 1
878(Target = 1,530); 2. Number of educators engaged in
879State Board of Education created coursework (Target =
8804,000); 3. Number of educators engaged in Utah State
881Board of Education Alternate Path to Professional
882Educator Licensure for Special Education licensure
883program (Target = 300); 4. Percentage of charter schools
884participating in Personalized, Competency-Based
885Learning Professional Learning (Target = 28%); 5.
886Percentage of districts participating in Personalized,
887Competency-Based Learning Professional Learning
888(Target = 33%); 6. Percentage of educators engaging in
889Career & Technical Education plans and upskilling
890(Target = 61%); and 7. Percentage of Local Education
891Agencies meeting Individuals with Disabilities Education
892Act state targets (Target = 100%).
893  ITEM 44   To State Board of Education - State Charter School Board
894From Income Tax Fund  4,005,900
895From Revenue Transfers  (275,100)
896From Beginning Nonlapsing Balances  1,849,800
897From Closing Nonlapsing Balances  (478,200)
898Schedule of Programs:
899State Charter School Board & Administration  2,334,000
900Statewide Charter School Training Programs  550,000
901New Charter School Start-up Funding  2,218,400
902In accordance with UCA 63J-1-903, the
903Legislature intends that the State Board of Education
904report on the following State Charter School Board line
905item performance measures for FY 2027: 1. Local
906Charter School Outreach (Target = 100%); 2. Open
907Meetings Act Compliance - Charter Schools (Target =
908100%); and 3. State Charter School Board Member
909Training (Target = 50%).
910  ITEM 45   To State Board of Education - Utah Schools for the Deaf and the Blind
911From Income Tax Fund  47,132,300
                                            - 27 -
H.B. 1  Enrolled Copy
912From Federal Funds  118,500
913From Dedicated Credits Revenue  5,173,600
914From Revenue Transfers  6,795,200
915Schedule of Programs:
916Administration  21,117,300
917Transportation and Support Services  13,138,200
918Utah State Instructional Materials Access Center  1,936,900
919School for the Deaf  13,099,500
920School for the Blind  9,927,700
921In accordance with UCA 63J-1-903, the
922Legislature intends that the State Board of Education
923report on the following Utah Schools for the Deaf and the
924Blind line item performance measures for FY 2027: 1.
925Compliance With Federal, State, and USBE
926Administrative Rules (Target = 100%); 2. Educators
927Retention (Target = 85%); 3. Graduation Rate for All
928Campus Enrolled USB Students (Target = 90%); 4.
929Graduation Rate for All Campus Enrolled USD Students
930(Target = 90%); 5. Number of Safety Incidents During
931Student Transportation (Target = 0%); 6. Operational and
932Maintenance Expenses (Target = 8%); 7. Percentage of
933Blind/visually Impaired Students Complete Transition
934Outcomes, as Outlined in Their Individual Transition
935Plans, Within One Year of Their Program Completion
936(Target = 80%); 8. Percentage of Eligible Students
937Receiving Transportation Services (Target = 100%); 9.
938Percentage of USB Families That Receive the Mandated
939Service Minutes as Outlined in Their Individual Family
940Service Plans (IFSPs) (Target = 90%); 10. Percentage of
941USB Outreach Students Receive the Mandated Service
942Minutes in Their Individualized Education Plan (IEPs)
943(Target = 90%); 11. Percentage of USD Deaf Students
944Achieve Their Vocational Skills Within 1 Year of
945Program Completion (Target = 80%); 12. Percentage of
                                       - 28 -
Enrolled Copy  H.B. 1
946USD Families That Receive the Mandated Service
947Minutes as Outlined in Their Individual Family Service
948Plans (IFSPs) (Target = 85%); and 13. Percentage of
949USD Outreach Students Receive the Mandated Service
950Minutes in Their Individualized Education Plan (IEPs)
951(Target = 90%).
952  ITEM 46   To State Board of Education - Statewide Online Education Program Subsidy
953From Income Tax Fund  4,543,200
954From Revenue Transfers  (60,900)
955From Beginning Nonlapsing Balances  2,165,800
956From Closing Nonlapsing Balances  (761,400)
957Schedule of Programs:
958Statewide Online Education Program  1,488,000
959Home School Student Support  2,059,700
960Small High School Support  2,339,000
961  ITEM 47   To State Board of Education - State Board and Administrative Operations
962From General Fund  200
963From Income Tax Fund  17,145,100
964From Federal Funds  1,895,900
965From Mineral Lease Account  1,236,500
966From Land Exchange Distribution Account  16,300
967From School and Institutional Trust Fund Management
968Acct.  167,100
969From School Readiness Restricted Account  72,300
970From Revenue Transfers  6,505,800
971From Trust Distribution Account  833,000
972From Beginning Nonlapsing Balances  130,736,100
973From Closing Nonlapsing Balances  (118,963,000)
974Schedule of Programs:
975Financial Operations  5,555,700
976Information Technology  11,160,400
977Indirect Cost Pool  9,630,900
978Data and Statistics  2,626,300
979School Trust  894,500
                                            - 29 -
 H.B. 1  Enrolled Copy
980Board and Administration  9,430,100
981Teacher Excellence Pilot Program  297,400
982Self-Government Skills Pilot Program  50,000
983   ITEM 48   To State Board of Education - Utah Fits All Scholarship Program
984From Income Tax Fund  47,100
985From Utah Fits All Scholarship Program Restricted
986Account  122,587,600
987Schedule of Programs:
988Student Scholarships and Administration  122,634,700
989   ITEM 49   To State Board of Education - Statewide Technology Contracts
990From Income Tax Fund  20,631,400
991From Balance Transfers, One-time  8,388,200
992From Closing Nonlapsing Balances  (6,082,600)
993Schedule of Programs:
994Computer Science Initiative  6,691,300
995Education Technology Management System  1,900,800
996Elementary Reading Assessment Software  2,180,900
997School Data Collection & Analysis  900,000
998Software Licenses for Early Literacy  10,764,000
999IT Academy  500,000
1000     SCHOOL AND INSTITUTIONAL TRUST FUND OFFICE
1001     ITEM 50   To School and Institutional Trust Fund Office - School and Institutional Trust
1002     Fund Office Operations
1003  From School and Institutional Trust Fund Management
1004  Acct.  4,379,100
1005  Schedule of Programs:
1006  School and Institutional Trust Fund Office  4,379,100
1007  In accordance with UCA 63J-1-903, the
1008  Legislature intends that the School and Institutional Trust
1009  Fund Office report on the following School and
1010  Institutional Trust Fund Office Operations line item
1011  performance measures for FY 2027: 1. Average annual
1012  number of hours of staff engagement and development
1013  per FTE (Target = 6) and 2. Percentage of full-time staff
                                              - 30 -
 Enrolled Copy  H.B. 1
1014  turnover over a three-year period (Target = 25%).
1015  Subsection 6(b). Expendable Funds and Accounts
1016  The Legislature has reviewed the following expendable funds. The Legislature
1017    authorizes the State Division of Finance to transfer amounts between funds and accounts as
1018    indicated. Outlays and expenditures from the funds or accounts to which the money is
1019    transferred may be made without further legislative action, in accordance with statutory
1020    provisions relating to the funds or accounts.
1021    STATE BOARD OF EDUCATION - SCHOOL BUILDING PROGRAMS
1022    ITEM 51    To State Board of Education - School Building Programs - Charter School
1023    Revolving Account
1024  From Dedicated Credits Revenue  4,600
1025  From Interest Income  132,200
1026  From Repayments  1,511,400
1027  From Beginning Fund Balance  8,149,700
1028  From Closing Fund Balance  (8,286,500)
1029  Schedule of Programs:
1030  Charter School Revolving Account  1,511,400
1031    ITEM 52    To State Board of Education - School Building Programs - School Building
1032    Revolving Account
1033  From Repayments  1,465,600
1034  From Dedicated Credits Revenue  500
1035  From Interest Income  112,800
1036  From Beginning Fund Balance  10,426,500
1037  From Closing Fund Balance  (10,539,800)
1038  Schedule of Programs:
1039  School Building Revolving Account  1,465,600
1040    STATE BOARD OF EDUCATION
1041    ITEM 53    To State Board of Education - Charter School Closure Reserve Account
1042  From Beginning Fund Balance  1,823,400
1043  From Closing Fund Balance  (1,823,400)
1044  Subsection 6(c). Restricted Fund and Account Transfers
1045  The Legislature authorizes the State Division of Finance to transfer the following
1046    amounts between the following funds or accounts as indicated. Expenditures and outlays from
1047    the funds to which the money is transferred must be authorized by an appropriation.
                                                  - 31 -
 H.B. 1  Enrolled Copy
1048     ITEM 54   To Income Tax Fund Restricted - Public Education Economic Stabilization
1049     Restricted Account
1050  From Uniform School Fund  483,474,000
1051  Schedule of Programs:
1052  Public Education Economic Stabilization
1053  Restricted Account  483,474,000
1054     ITEM 55   To Income Tax Fund Restricted - Utah Fits All Scholarship Program Restricted
1055     Account
1056  From Income Tax Fund  122,587,600
1057  Schedule of Programs:
1058  Utah Fits All Scholarship Program Restricted
1059  Account  122,587,600
1060     ITEM 56   To Income Tax Fund Restricted - Minimum Basic Growth Account
1061  From Income Tax Fund  75,000,000
1062  From Interest Income  2,633,500
1063  Schedule of Programs:
1064  Minimum Basic Growth Account  77,633,500
1065     ITEM 57   To Income Tax Fund Restricted - Underage Drinking and Substance Abuse
1066     Prevention Program Restricted Account
1067  From Interest Income  58,300
1068  From Liquor Control Fund  1,750,000
1069  Schedule of Programs:
1070  Underage Drinking and Substance Abuse
1071  Prevention Program Restricted Account  1,808,300
1072     ITEM 58   To Income Tax Fund Restricted - Local Levy Growth Account
1073  From Income Tax Fund  108,461,300
1074  From Uniform School Fund  19,092,000
1075  From Interest Income  3,570,700
1076  Schedule of Programs:
1077  Local Levy Growth Account  131,124,000
1078     ITEM 59   To Income Tax Fund Restricted - Teacher and Student Success Account
1079  From Income Tax Fund  228,549,600
1080  From Interest Income  5,505,800
1081  Schedule of Programs:
                                              - 32 -
 Enrolled Copy  H.B. 1
1082  Teacher and Student Success Account  234,055,400
1083  Subsection 6(d). Fiduciary Funds
1084  The Legislature has reviewed proposed revenues, expenditures, fund balances, and
1085    changes in fund balances for the following fiduciary funds.
1086    STATE BOARD OF EDUCATION
1087    ITEM 60    To State Board of Education - Education Tax Check-off Lease Refunding
1088  From Beginning Fund Balance  30,200
1089  From Closing Fund Balance  (28,000)
1090  Schedule of Programs:
1091  Education Tax Check-off Lease Refunding  2,200
1092    ITEM 61    To State Board of Education - Schools for the Deaf and the Blind Donation Fund
1093  From Dedicated Credits Revenue  115,000
1094  From Interest Income  5,400
1095  From Beginning Fund Balance  279,000
1096  From Closing Fund Balance  (283,000)
1097  Schedule of Programs:
1098  Schools for the Deaf and the Blind Donation
1099  Fund  116,400
1100  In accordance with UCA 63J-1-903, the
1101  Legislature intends that the State Board of Education
1102  report on the following Schools for the Deaf and the
1103  Blind Donation Fund line item performance measure for
1104  FY 2027: Percentage of Students in Need Receiving
1105  Assistive Technology (Target = 5%).
1106    SCHOOL AND INSTITUTIONAL TRUST FUND OFFICE
1107    ITEM 62    To School and Institutional Trust Fund Office - Permanent State School Fund
1108  From Beginning Fund Balance  3,819,828,200
1109  From Closing Fund Balance  (3,819,828,200)
1110  In accordance with UCA 63J-1-903, the
1111  Legislature intends that the School and Institutional Trust
1112  Fund Office report on the following Permanent State
1113  School Fund line item performance measures for FY
1114  2027: 1. Achieve annualized volatility below a
1115  comparison portfolio of 70% MSCI ACWI (global
                                              - 33 -
 H.B. 1  Enrolled Copy
1116  stocks) and 30% Barclays Aggregate (US bonds) as of
1117  June 30 of each year (Target = 9) and 2. Percentage of
1118  increase in fund distributions annually (Target = 3%).
1119  Section 7. FY 2027 Appropriations.
1120  The following sums of money are appropriated for the fiscal year beginning July 1,
1121     2026, and ending June 30, 2027. These are additions to amounts previously appropriated for
1122     fiscal year 2027.
1123  Subsection 7(a). Operating and Capital Budgets
1124  Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
1125     Legislature appropriates the following sums of money from the funds or accounts indicated for
1126     the use and support of the government of the state of Utah.
1127     STATE BOARD OF EDUCATION - MINIMUM SCHOOL PROGRAM
1128     ITEM 63     To State Board of Education - Minimum School Program - Basic School Program
1129  From Uniform School Fund  132,809,800
1130  Schedule of Programs:
1131  Career and Technical Education - Add-on
1132  (27,271 WPUs)  132,809,800
1133     ITEM 64     To State Board of Education - Minimum School Program - Related to Basic
1134     School Programs
1135  From Uniform School Fund  69,009,300
1136  Schedule of Programs:
1137  Concurrent Enrollment  27,176,900
1138  Digital Teaching and Learning Program  18,352,400
1139  Student Health and Counseling Support Program  23,480,000
1140     STATE BOARD OF EDUCATION
1141     ITEM 65     To State Board of Education - Child Nutrition Programs
1142  From Income Tax Fund  400
1143  From Federal Funds  354,433,200
1144  From Dedicated Credits Revenue  6,200
1145  From Dedicated Credit - Liquor Sales Revenue  50,131,700
1146  From Revenue Transfers  (570,300)
1147  From Beginning Nonlapsing Balances  3,621,200
1148  From Closing Nonlapsing Balances  (1,944,700)
1149  Schedule of Programs:
                                                  - 34 -
 Enrolled Copy  H.B. 1
1150  Child Nutrition  374,139,400
1151  USDA Foods in School  31,538,300
1152    ITEM 66   To State Board of Education - Contracted Initiatives and Grants
1153  From Income Tax Fund  4,920,300
1154  From Hospitality and Tourism Management Education
1155  Account  126,200
1156  From Balance Transfers, One-time  (8,388,200)
1157  From Beginning Nonlapsing Balances  13,307,800
1158  Schedule of Programs:
1159  Contracts and Grants  4,581,800
1160  Early Warning Program  3,204,200
1161  ProStart Culinary Arts Program  535,100
1162  Child Sexual Abuse Prevention Grant Program  500,000
1163  Child Sexual Abuse Prevention  1,000,000
1164  High School Rodeo Athlete and Ambulance
1165  Grants  145,000
1166    ITEM 67   To State Board of Education - MSP Categorical Program Administration
1167  From Income Tax Fund  2,754,100
1168  From Revenue Transfers  (124,700)
1169  From Beginning Nonlapsing Balances  455,400
1170  From Closing Nonlapsing Balances  (213,800)
1171  Schedule of Programs:
1172  College and Career Counseling  320,800
1173  Digital Teaching and Learning  536,000
1174  CTE Online Assessments  625,500
1175  CTE Student Organizations  1,060,600
1176  Student Health and Counseling Support Program  328,100
1177    ITEM 68   To State Board of Education - Policy, Communication, & Oversight
1178  From Income Tax Fund  2,000,000
1179  Schedule of Programs:
1180  Student Mental Health Screenings  1,000,000
1181  Suicide Prevention  1,000,000
1182    ITEM 69   To State Board of Education - System Standards & Accountability
1183  From Income Tax Fund  3,645,100
                                             - 35 -
 H.B. 1  Enrolled Copy
1184  From Federal Funds  16,828,000
1185  From Dedicated Credits Revenue  116,500
1186  From Public Education Economic Stabilization
1187  Restricted Account, One-time  65,000,000
1188  From Beginning Nonlapsing Balances  120,600
1189  Schedule of Programs:
1190  Career and Technical Education  19,660,200
1191  CTE Catalyst Center  65,250,000
1192  CTE First Credential for All  800,000
1193  Subsection 7(b). Expendable Funds and Accounts
1194  The Legislature has reviewed the following expendable funds. The Legislature
1195     authorizes the State Division of Finance to transfer amounts between funds and accounts as
1196     indicated. Outlays and expenditures from the funds or accounts to which the money is
1197     transferred may be made without further legislative action, in accordance with statutory
1198     provisions relating to the funds or accounts.
1199     STATE BOARD OF EDUCATION
1200     ITEM 70     To State Board of Education - Hospitality and Tourism Mgmt. Education Acct.
1201  From Interest Income  5,200
1202  From Designated Sales Tax  173,800
1203  From Beginning Fund Balance  1,186,500
1204  From Closing Fund Balance  (1,141,700)
1205  Schedule of Programs:
1206  Hospitality and Tourism Management Education
1207  Account  223,800
1208  Section 8. Effective Date.
1209     (1) Except as provided in Subsection (2), this bill takes effect July 1, 2026.
1210     (2) The actions affecting Section 5, Fiscal Year 2026 Appropriations (Effective upon
1211  governor's approval) take effect:
1212  (a) except as provided in Subsection (2)(b), May 6, 2026; or
1213  (b) if approved by two-thirds of all members elected to each house:
1214  (i) upon approval by the governor;
1215  (ii) without the governor's signature, the day following the constitutional time limit of
1216  Utah Constitution, Article VII, Section 8; or
1217  (iii) in the case of a veto, the date of veto override.
                                                   - 36 -