Public Education Base Budget Amendments, the official text

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.

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