1     
PUBLIC EDUCATION BASE BUDGET AMENDMENTS

2     
2023 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Lincoln Fillmore

5     
House Sponsor: Susan Pulsipher

6     

7     LONG TITLE
8     General Description:
9          This bill supplements or reduces appropriations otherwise provided for the support and
10     operation of public education for the fiscal year beginning July 1, 2022, and ending
11     June 30, 2023, and appropriates funds for the support and operation of public education
12     for the fiscal year beginning July 1, 2023, and ending June 30, 2024.
13     Highlighted Provisions:
14          This bill:
15          ▸     repeals obsolete provisions related to a past freeze on the minimum basic tax rate,
16     including the equity pupil tax rate;
17          ▸     provides appropriations for the use and support of school districts, charter schools,
18     and state education agencies;
19          ▸     sets the value of the weighted pupil unit (WPU) initially at $4,175 for fiscal year
20     2023-2024;
21          ▸     adjusts the number of WPUs in certain programs for student enrollment changes
22     and statutory formula calculations;
23          ▸     appropriates funds to the Uniform School Fund Restricted - Public Education
24     Budget Stabilization Account;
25          ▸     makes an appropriation from the Uniform School Fund Restricted - Trust
26     Distribution Account to the School LAND Trust Program to support educational
27     programs in the public schools;
28          ▸     adjusts the revenue targets and estimates tax rates for the statewide Basic Rate and
29     WPU Value Rate according to statutory provisions;

30          ▸     provides appropriations for other purposes as described; and
31          ▸     makes technical and conforming changes.
32     Money Appropriated in this Bill:
33          This bill appropriates $58,931,500 in operating and capital budgets for fiscal year 2023,
34     including:
35               ▸     $2,597,100 from the Uniform School Fund;
36               ▸     ($1,500,000) from the Income Tax Fund; and
37               ▸     $57,834,400 from various sources as detailed in this bill.
38          This bill appropriates ($1,513,200) in restricted fund and account transfers for fiscal
39     year 2023.
40          This bill appropriates ($101,400) in fiduciary funds for fiscal year 2023.
41          This bill appropriates $6,978,248,400 in operating and capital budgets for fiscal year
42     2024, including:
43               ▸     $8,704,000 from the General Fund;
44               ▸     $3,981,754,800 from the Uniform School Fund;
45               ▸     $206,228,600 from the Income Tax Fund; and
46               ▸     $2,781,561,000 from various sources as detailed in this bill.
47          This bill appropriates $3,627,100 in expendable funds and accounts for fiscal year
48     2024.
49          This bill appropriates $789,467,900 in restricted funds and account transfers for fiscal
50     year 2024, including:
51               ▸     $440,640,400 from the Uniform School Fund;
52               ▸     $347,077,500 from the Income Tax Fund; and
53               ▸     $1,750,000 from various sources as detailed in this bill.
54          This bill appropriates $117,300 in fiduciary funds for fiscal year 2024.
55     Other Special Clauses:
56          This bill provides a special effective date.
57     Utah Code Sections Affected:

58     AMENDS:
59          11-13-302, as last amended by Laws of Utah 2022, Chapter 239
60          11-13-310, as last amended by Laws of Utah 2018, Chapters 415, 456
61          53E-1-202, as last amended by Laws of Utah 2022, Chapter 274
62          53F-2-205, as last amended by Laws of Utah 2021, Chapter 382
63          53F-2-301, as last amended by Laws of Utah 2021, Chapter 319
64          53F-2-515, as last amended by Laws of Utah 2018, Chapter 456 and renumbered and
65     amended by Laws of Utah 2018, Chapter 2
66          53F-9-302, as last amended by Laws of Utah 2022, Chapter 456
67          53F-9-305, as last amended by Laws of Utah 2022, Chapter 456
68          53F-9-306, as last amended by Laws of Utah 2022, Chapter 456
69          53G-3-304, as last amended by Laws of Utah 2018, Chapters 281, 456 and renumbered
70     and amended by Laws of Utah 2018, Chapter 3
71          59-2-919.1, as last amended by Laws of Utah 2022, Chapter 293
72          59-2-926, as last amended by Laws of Utah 2022, Chapter 451
73          63I-2-211, as last amended by Laws of Utah 2018, Chapters 337, 456
74          63I-2-253, as last amended by Laws of Utah 2022, Chapters 208, 229, 274, 354, 370,
75     and 409
76          63I-2-259, as last amended by Laws of Utah 2022, Chapter 264
77     REPEALS:
78          53F-2-301.5, as last amended by Laws of Utah 2022, Chapters 1, 409 and last amended
79     by Coordination Clause, Laws of Utah 2022, Chapter 409
80     

81     Be it enacted by the Legislature of the state of Utah:
82          Section 1. Section 11-13-302 is amended to read:
83          11-13-302. Payment of fee in lieu of ad valorem property tax by certain energy
84     suppliers -- Method of calculating -- Collection -- Extent of tax lien.
85          (1) (a) Each project entity created under this chapter that owns a project and that sells

86     any capacity, service, or other benefit from it to an energy supplier or suppliers whose tangible
87     property is not exempted by Utah Constitution Article XIII, Section 3, from the payment of ad
88     valorem property tax, shall pay an annual fee in lieu of ad valorem property tax as provided in
89     this section to each taxing jurisdiction within which the project or any part of it is located.
90          (b) For purposes of this section, "annual fee" means the annual fee described in
91     Subsection (1)(a) that is in lieu of ad valorem property tax.
92          (c) The requirement to pay an annual fee shall commence:
93          (i) with respect to each taxing jurisdiction that is a candidate receiving the benefit of
94     impact alleviation payments under contracts or determination orders provided for in Sections
95     11-13-305 and 11-13-306, with the fiscal year of the candidate following the fiscal year of the
96     candidate in which the date of commercial operation of the last generating unit, other than any
97     generating unit providing additional project capacity, of the project occurs, or, in the case of
98     any facilities providing additional project capacity, with the fiscal year of the candidate
99     following the fiscal year of the candidate in which the date of commercial operation of the
100     generating unit providing the additional project capacity occurs; and
101          (ii) with respect to any taxing jurisdiction other than a taxing jurisdiction described in
102     Subsection (1)(c)(i), with the fiscal year of the taxing jurisdiction in which construction of the
103     project commences, or, in the case of facilities providing additional project capacity, with the
104     fiscal year of the taxing jurisdiction in which construction of those facilities commences.
105          (d) The requirement to pay an annual fee shall continue for the period of the useful life
106     of the project or facilities.
107          (2) (a) The annual fees due a school district shall be as provided in Subsection (2)(b)
108     because the ad valorem property tax imposed by a school district and authorized by the
109     Legislature represents both:
110          (i) a levy mandated by the state for the state minimum school program under Section
111     53F-2-301 [or 53F-2-301.5, as applicable]; and
112          (ii) local levies for capital outlay and other purposes under Sections 53F-8-303,
113     53F-8-301, and 53F-8-302.

114          (b) The annual fees due a school district shall be as follows:
115          (i) the project entity shall pay to the school district an annual fee for the state minimum
116     school program at the rate imposed by the school district and authorized by the Legislature
117     under Section 53F-2-301 [or 53F-2-301.5, as applicable]; and
118          (ii) for all other local property tax levies authorized to be imposed by a school district,
119     the project entity shall pay to the school district either:
120          (A) an annual fee; or
121          (B) impact alleviation payments under contracts or determination orders provided for
122     in Sections 11-13-305 and 11-13-306.
123          (3) (a) An annual fee due a taxing jurisdiction for a particular year shall be calculated
124     by multiplying the tax rate or rates of the jurisdiction for that year by the product obtained by
125     multiplying the fee base or value determined in accordance with Subsection (4) for that year of
126     the portion of the project located within the jurisdiction by the percentage of the project which
127     is used to produce the capacity, service, or other benefit sold to the energy supplier or suppliers.
128          (b) As used in this section, "tax rate," when applied in respect to a school district,
129     includes any assessment to be made by the school district under Subsection (2) or Section
130     63M-5-302.
131          (c) There is to be credited against the annual fee due a taxing jurisdiction for each year,
132     an amount equal to the debt service, if any, payable in that year by the project entity on bonds,
133     the proceeds of which were used to provide public facilities and services for impact alleviation
134     in the taxing jurisdiction in accordance with Sections 11-13-305 and 11-13-306.
135          (d) The tax rate for the taxing jurisdiction for that year shall be computed so as to:
136          (i) take into account the fee base or value of the percentage of the project located
137     within the taxing jurisdiction determined in accordance with Subsection (4) used to produce the
138     capacity, service, or other benefit sold to the supplier or suppliers; and
139          (ii) reflect any credit to be given in that year.
140          (4) (a) Except as otherwise provided in this section, the annual fees required by this
141     section shall be paid, collected, and distributed to the taxing jurisdiction as if:

142          (i) the annual fees were ad valorem property taxes; and
143          (ii) the project were assessed at the same rate and upon the same measure of value as
144     taxable property in the state.
145          (b) (i) Notwithstanding Subsection (4)(a), for purposes of an annual fee required by
146     this section, the fee base of a project may be determined in accordance with an agreement
147     among:
148          (A) the project entity; and
149          (B) any county that:
150          (I) is due an annual fee from the project entity; and
151          (II) agrees to have the fee base of the project determined in accordance with the
152     agreement described in this Subsection (4).
153          (ii) The agreement described in Subsection (4)(b)(i):
154          (A) shall specify each year for which the fee base determined by the agreement shall be
155     used for purposes of an annual fee; and
156          (B) may not modify any provision of this chapter except the method by which the fee
157     base of a project is determined for purposes of an annual fee.
158          (iii) For purposes of an annual fee imposed by a taxing jurisdiction within a county
159     described in Subsection (4)(b)(i)(B), the fee base determined by the agreement described in
160     Subsection (4)(b)(i) shall be used for purposes of an annual fee imposed by that taxing
161     jurisdiction.
162          (iv) (A) If there is not agreement as to the fee base of a portion of a project for any
163     year, for purposes of an annual fee, the State Tax Commission shall determine the value of that
164     portion of the project for which there is not an agreement:
165          (I) for that year; and
166          (II) using the same measure of value as is used for taxable property in the state.
167          (B) The valuation required by Subsection (4)(b)(iv)(A) shall be made by the State Tax
168     Commission in accordance with rules made by the State Tax Commission.
169          (c) Payments of the annual fees shall be made from:

170          (i) the proceeds of bonds issued for the project; and
171          (ii) revenues derived by the project entity from the project.
172          (d) (i) The contracts of the project entity with the purchasers of the capacity, service, or
173     other benefits of the project whose tangible property is not exempted by Utah Constitution
174     Article XIII, Section 3, from the payment of ad valorem property tax shall require each
175     purchaser, whether or not located in the state, to pay, to the extent not otherwise provided for,
176     its share, determined in accordance with the terms of the contract, of these fees.
177          (ii) It is the responsibility of the project entity to enforce the obligations of the
178     purchasers.
179          (5) (a) The responsibility of the project entity to make payment of the annual fees is
180     limited to the extent that there is legally available to the project entity, from bond proceeds or
181     revenues, money to make these payments, and the obligation to make payments of the annual
182     fees is not otherwise a general obligation or liability of the project entity.
183          (b) No tax lien may attach upon any property or money of the project entity by virtue of
184     any failure to pay all or any part of an annual fee.
185          (c) The project entity or any purchaser may contest the validity of an annual fee to the
186     same extent as if the payment was a payment of the ad valorem property tax itself.
187          (d) The payments of an annual fee shall be reduced to the extent that any contest is
188     successful.
189          (6) (a) The annual fee described in Subsection (1):
190          (i) shall be paid by a public agency that:
191          (A) is not a project entity; and
192          (B) owns an interest in a facility providing additional project capacity if the interest is
193     otherwise exempt from taxation pursuant to Utah Constitution, Article XIII, Section 3; and
194          (ii) for a public agency described in Subsection (6)(a)(i), shall be calculated in
195     accordance with Subsection (6)(b).
196          (b) The annual fee required under Subsection (6)(a) shall be an amount equal to the tax
197     rate or rates of the applicable taxing jurisdiction multiplied by the product of the following:

198          (i) the fee base or value of the facility providing additional project capacity located
199     within the jurisdiction;
200          (ii) the percentage of the ownership interest of the public agency in the facility; and
201          (iii) the portion, expressed as a percentage, of the public agency's ownership interest
202     that is attributable to the capacity, service, or other benefit from the facility that is sold,
203     including any subsequent sale, resale, or layoff, by the public agency to an energy supplier or
204     suppliers whose tangible property is not exempted by Utah Constitution, Article XIII, Section
205     3, from the payment of ad valorem property tax.
206          (c) A public agency paying the annual fee pursuant to Subsection (6)(a) shall have the
207     obligations, credits, rights, and protections set forth in Subsections (1) through (5) with respect
208     to its ownership interest as though it were a project entity.
209          (d) On or before March 1 of each year, a project entity that owns a project and that
210     provides any capacity, service, or other benefit to an energy supplier or a public agency shall
211     file an electronic report with the State Tax Commission that identifies:
212          (i) each energy supplier and public agency to which the project entity delivers capacity,
213     service, or other benefit; and
214          (ii) the amount of capacity, service, or other benefit delivered to each energy supplier
215     and public agency.
216          Section 2. Section 11-13-310 is amended to read:
217          11-13-310. Termination of impact alleviation contract.
218          (1) If the project or any part of it or the facilities providing additional project capacity
219     or any part of them, or the output from the project or facilities providing additional project
220     capacity become subject, in addition to the requirements of Section 11-13-302, to ad valorem
221     property taxation or other payments in lieu of ad valorem property taxation, or other form of
222     tax equivalent payments to any candidate which is a party to an impact alleviation contract with
223     respect to the project or facilities providing additional project capacity or is receiving impact
224     alleviation payments or means with respect to the project or facilities providing additional
225     project capacity pursuant to a determination by the board, then the impact alleviation contract

226     or the requirement to make impact alleviation payments or provide means therefor pursuant to
227     the determination, as the case may be, shall, at the election of the candidate, terminate.
228          (2) In any event, each impact alleviation contract or determination order shall terminate
229     upon the project, or, in the case of facilities providing additional project capacity, those
230     facilities becoming subject to the provisions of Section 11-13-302, except that no impact
231     alleviation contract or agreement entered by a school district shall terminate because of in lieu
232     ad valorem property tax fees levied under Subsection 11-13-302(2)(b)(i) or because of ad
233     valorem property taxes levied under Section 53F-2-301 [or 53F-2-301.5, as applicable,] for the
234     state minimum school program.
235          (3) In addition, if the construction of the project, or, in the case of facilities providing
236     additional project capacity, of those facilities, is permanently terminated for any reason, each
237     impact alleviation contract and determination order, and the payments and means required
238     thereunder, shall terminate.
239          (4) No termination of an impact alleviation contract or determination order may
240     terminate or reduce any liability previously incurred pursuant to the contract or determination
241     order by the candidate beneficiary under it.
242          (5) If the provisions of Section 11-13-302, or its successor, are held invalid by a court
243     of competent jurisdiction, and no ad valorem taxes or other form of tax equivalent payments
244     are payable, the remaining provisions of this chapter shall continue in operation without regard
245     to the commencement of commercial operation of the last generating unit of that project or of
246     facilities providing additional project capacity.
247          Section 3. Section 53E-1-202 is amended to read:
248          53E-1-202. Reports to and action required of the Public Education
249     Appropriations Subcommittee.
250          (1) In accordance with applicable provisions and Section 68-3-14, the following
251     recurring reports are due to the Public Education Appropriations Subcommittee:
252          (a) the State Superintendent's Annual Report by the state board described in Section
253     53E-1-203;

254          (b) the report described in Section 53E-10-703 by the Utah Leading through Effective,
255     Actionable, and Dynamic Education director on research and other activities; and
256          (c) the report by the STEM Action Center Board described in Section 9-22-109,
257     including the information described in Section 9-22-113 on the status of the computer science
258     initiative.
259          (2) In accordance with applicable provisions, the Public Education Appropriations
260     Subcommittee shall complete [the following: (a) the review described in Section 53F-2-301 of
261     the WPU value rate; and (b)], if required, the study described in Section 53F-4-304 of
262     scholarship payments.
263          Section 4. Section 53F-2-205 is amended to read:
264          53F-2-205. Powers and duties of state board to adjust Minimum School Program
265     allocations -- Use of remaining funds at the end of a fiscal year.
266          (1) As used in this section:
267          (a) "ESEA" means the Elementary and Secondary Education Act of 1965, 20 U.S.C.
268     Sec. 6301 et seq.
269          (b) "Program" means a program or allocation funded by a line item appropriation or
270     other appropriation designated as:
271          (i) Basic Program;
272          (ii) Related to Basic Programs;
273          (iii) Voted and Board Levy Programs; or
274          (iv) Minimum School Program.
275          (2) Except as provided in Subsection (3) or (5), if the number of weighted pupil units
276     in a program is underestimated, the state board shall reduce the value of the weighted pupil unit
277     in that program so that the total amount paid for the program does not exceed the amount
278     appropriated for the program.
279          (3) If the number of weighted pupil units in a program is overestimated, the state board
280     shall spend excess money appropriated for the following purposes giving priority to the
281     purpose described in Subsection (3)(a):

282          (a) to support the value of the weighted pupil unit in a program within the basic
283     state-supported school program in which the number of weighted pupil units is underestimated;
284          (b) to support the state guaranteed local levy increments as defined in Section
285     53F-2-601, if:
286          (i) local contributions to the voted local levy program or board local levy program are
287     overestimated; or
288          (ii) the number of weighted pupil units within school districts qualifying for a
289     guarantee is underestimated;
290          (c) to support the state supplement to local property taxes allocated to charter schools,
291     if the state supplement is less than the amount prescribed by Section 53F-2-704;
292          (d) to fund the cost of the salary supplements described in Section 53F-2-504; or
293          (e) to support a school district with a loss in student enrollment as provided in Section
294     53F-2-207.
295          (4) If local contributions from the minimum basic tax rate imposed under Section
296     53F-2-301 [or 53F-2-301.5, as applicable,] are overestimated, the state board shall reduce the
297     value of the weighted pupil unit for all programs within the basic state-supported school
298     program so the total state contribution to the basic state-supported school program does not
299     exceed the amount of state funds appropriated.
300          (5) If local contributions from the minimum basic tax rate imposed under Section
301     53F-2-301 [or 53F-2-301.5, as applicable,] are underestimated, the state board shall:
302          (a) spend the excess local contributions for the purposes specified in Subsection (3),
303     giving priority to supporting the value of the weighted pupil unit in programs within the basic
304     state-supported school program in which the number of weighted pupil units is underestimated;
305     and
306          (b) reduce the state contribution to the basic state-supported school program so the
307     total cost of the basic state-supported school program does not exceed the total state and local
308     funds appropriated to the basic state-supported school program plus the local contributions
309     necessary to support the value of the weighted pupil unit in programs within the basic

310     state-supported school program in which the number of weighted pupil units is underestimated.
311          (6) Except as provided in Subsection (3) or (5), the state board shall reduce the state
312     guarantee per weighted pupil unit provided under the local levy state guarantee program
313     described in Section 53F-2-601, if:
314          (a) local contributions to the voted local levy program or board local levy program are
315     overestimated; or
316          (b) the number of weighted pupil units within school districts qualifying for a
317     guarantee is underestimated.
318          (7) Money appropriated to the state board is nonlapsing, including appropriations to the
319     Minimum School Program and all agencies, line items, and programs under the jurisdiction of
320     the state board.
321          (8) The state board shall report actions taken by the state board under this section to the
322     Office of the Legislative Fiscal Analyst and the Governor's Office of Planning and Budget.
323          Section 5. Section 53F-2-301 is amended to read:
324          53F-2-301. Minimum basic tax rate for a fiscal year that begins after July 1, 2022.
325          (1) The provisions of this section are not in effect for a fiscal year that begins on July 1,
326     2018, 2019, 2020, 2021, or 2022.
327          (2) As used in this section:
328          (a) "Basic levy increment rate" means a tax rate that will generate an amount of
329     revenue equal to $75,000,000.
330          (b) "Combined basic rate" means a rate that is the sum of:
331          (i) the minimum basic tax rate; and
332          (ii) the WPU value rate.
333          (c) "Commission" means the State Tax Commission.
334          [(d) "Equity pupil tax rate" means the tax rate that will generate an amount of revenue
335     equal to the amount generated by the equity pupil tax rate as defined in Section 53F-2-301.5 in
336     the fiscal year that begins July 1, 2022.]
337          [(e)] (d) "Minimum basic local amount" means an amount that is:

338          (i) equal to the sum of:
339          (A) the school districts' contribution to the basic school program the previous fiscal
340     year;
341          (B) the amount generated by the basic levy increment rate; and
342          [(C) the amount generated by the equity pupil tax rate; and]
343          [(D)] (C) the eligible new growth, as defined in Section 59-2-924 and rules of the State
344     Tax Commission multiplied by the minimum basic rate; and
345          (ii) set annually by the Legislature in Subsection (3)(a).
346          [(f)] (e) "Minimum basic tax rate" means a tax rate certified by the commission that
347     will generate an amount of revenue equal to the minimum basic local amount described in
348     Subsection (3)(a).
349          [(g)] (f) "Weighted pupil unit value" or "WPU value" means the amount established
350     each year in the enacted public education budget that is multiplied by the number of weighted
351     pupil units to yield the funding level for the basic school program.
352          [(h)] (g) "WPU value amount" means an amount:
353          (i) that is equal to the product of:
354          (A) the WPU value increase limit; and
355          (B) the percentage share of local revenue to the cost of the basic school program in the
356     immediately preceding fiscal year; and
357          (ii) set annually by the Legislature in Subsection (4)(a).
358          [(i)] (h) "WPU value increase limit" means the lesser of:
359          (i) the total cost to the basic school program to increase the WPU value over the WPU
360     value in the prior fiscal year; or
361          (ii) the total cost to the basic school program to increase the WPU value by 4% over
362     the WPU value in the prior fiscal year.
363          [(j)] (i) "WPU value rate" means a tax rate certified by the commission that will
364     generate an amount of revenue equal to the WPU value amount described in Subsection (4)(a).
365          (3) (a) The minimum basic local amount for the fiscal year that begins on July 1,

366     [2018, is $408,073,800] 2023, is $708,960,800 in revenue statewide.
367          (b) The preliminary estimate of the minimum basic tax rate for a fiscal year that begins
368     on July 1, [2018, is .001498] 2023, is .001356.
369          (4) (a) The WPU value amount for the fiscal year that begins on July 1, [2018, is
370     $18,650,000] 2023, is $22,929,400 in revenue statewide.
371          (b) The preliminary estimate of the WPU value rate for the fiscal year that begins on
372     July 1, [2018, is .000069] 2023, is .000044.
373          (5) (a) On or before June 22, the commission shall certify for the year:
374          (i) the minimum basic tax rate; and
375          (ii) the WPU value rate.
376          (b) The estimate of the minimum basic tax rate provided in Subsection (3)(b) and the
377     estimate of the WPU value rate provided in Subsection (4)(b) are based on a forecast for
378     property values for the next calendar year.
379          (c) The certified minimum basic tax rate described in Subsection (5)(a)(i) and the
380     certified WPU value rate described in Subsection (5)(a)(ii) are based on property values as of
381     January 1 of the current calendar year, except personal property, which is based on values from
382     the previous calendar year.
383          (6) (a) To qualify for receipt of the state contribution toward the basic school program
384     and as a school district's contribution toward the cost of the basic school program for the school
385     district, each local school board shall impose the combined basic rate.
386          (b) (i) The state is not subject to the notice requirements of Section 59-2-926 before
387     imposing the tax rates described in this Subsection (6).
388          (ii) [(A) Except as provided in Subsection (6)(b)(ii)(B), the] The state is subject to the
389     notice requirements of Section 59-2-926 if the state authorizes a tax rate that exceeds the tax
390     rates described in this Subsection (6).
391          [(B) For a calendar year that begins on January 1, 2018, the state is not subject to the
392     notice and public hearing requirements of Section 59-2-926 if the state authorizes a combined
393     basic rate that exceeds the tax rates authorized in this section.]

394          (7) (a) The state shall contribute to each school district toward the cost of the basic
395     school program in the school district an amount of money that is the difference between the
396     cost of the school district's basic school program and the sum of revenue generated by the
397     school district by the following:
398          (i) the combined basic rate; and
399          (ii) the basic levy increment rate[; and].
400          [(iii) the equity pupil tax rate.]
401          (b) (i) If the difference described in Subsection (7)(a) equals or exceeds the cost of the
402     basic school program in a school district, no state contribution shall be made to the basic
403     school program for the school district.
404          (ii) The proceeds of the difference described in Subsection (7)(a) that exceed the cost
405     of the basic school program shall be paid into the Uniform School Fund as provided by law and
406     by the close of the fiscal year in which the proceeds were calculated.
407          (8) Upon appropriation by the Legislature, the Division of Finance shall deposit an
408     amount equal to the proceeds generated statewide:
409          (a) by the basic levy increment rate into the Minimum Basic Growth Account created
410     in Section 53F-9-302; and
411          [(b) by the equity pupil tax rate into the Local Levy Growth Account created in Section
412     53F-9-305; and]
413          [(c)] (b) by the WPU value rate into the Teacher and Student Success Account created
414     in Section 53F-9-306.
415          [(9) After July 1, 2021, but before November 30, 2022, the Public Education
416     Appropriations Subcommittee:]
417          [(a) shall review the WPU value rate, the impact of revenues generated by the WPU
418     value rate on public education funding, and whether local school boards should continue to
419     levy the WPU value rate; and]
420          [(b) may recommend an increase, repeal, or continuance of the WPU value rate.]
421          Section 6. Section 53F-2-515 is amended to read:

422          53F-2-515. Federal Impact Aid Program -- Offset for underestimated allocations
423     from the Federal Impact Aid Program.
424          (1) In addition to the revenues received from the levy imposed by a local school board
425     and authorized by the Legislature under Section 53F-2-301 [or 53F-2-301.5, as applicable], the
426     Legislature shall provide an amount equal to the difference between the school district's
427     anticipated receipts under the entitlement for the fiscal year from the Federal Impact Aid
428     Program and the amount the school district actually received from this source for the next
429     preceding fiscal year.
430          (2) If at the end of a fiscal year the sum of the receipts of a school district from a
431     distribution from the Legislature pursuant to Subsection (1) plus the school district's allocations
432     from the Federal Impact Aid Program for that fiscal year exceeds the amount allocated to the
433     school district from the Federal Impact Aid Program for the next preceding fiscal year, the
434     excess funds are carried into the next succeeding fiscal year and become in that year a part of
435     the school district's contribution to the school district's basic program for operation and
436     maintenance under the state minimum school finance law.
437          (3) During the next succeeding fiscal year described in Subsection (2), the school
438     district's required tax rate for the basic program shall be reduced so that the yield from the
439     reduced tax rate plus the carryover funds equal the school district's required contribution to the
440     school district's basic program.
441          (4) For the school district of a local school board that is required to reduce the school
442     district's basic tax rate under this section, the school district shall receive state minimum school
443     program funds as though the reduction in the tax rate had not been made.
444          Section 7. Section 53F-9-302 is amended to read:
445          53F-9-302. Minimum Basic Growth Account.
446          (1) As used in this section, "account" means the Minimum Basic Growth Account
447     created in this section.
448          (2) There is created within the Income Tax Fund a restricted account known as the
449     "Minimum Basic Growth Account."

450          (3) The account shall be funded by amounts deposited into the account in accordance
451     with Section 53F-2-301 [or 53F-2-301.5, as applicable].
452          (4) The account shall earn interest.
453          (5) Interest earned on the account shall be deposited into the account.
454          (6) Upon appropriation by the Legislature:
455          (a) 75% of the money from the account shall be used to fund the state's contribution to
456     the voted local levy guarantee described in Section 53F-2-601;
457          (b) 20% of the money from the account shall be used to fund the Capital Outlay
458     Foundation Program as provided in Section 53F-3-202; and
459          (c) 5% of the money from the account shall be used to fund the Capital Outlay
460     Enrollment Growth Program as provided in Section 53F-3-203.
461          Section 8. Section 53F-9-305 is amended to read:
462          53F-9-305. Local Levy Growth Account.
463          (1) As used in this section, "account" means the Local Levy Growth Account created in
464     this section.
465          (2) There is created within the Income Tax Fund a restricted account known as the
466     "Local Levy Growth Account."
467          (3) The account shall be funded by:
468          (a) amounts deposited into the account in accordance with Section 53F-2-301 [or
469     53F-2-301.5, as applicable]; and
470          (b) other legislative appropriations.
471          (4) The account shall earn interest.
472          (5) Interest earned on the account shall be deposited into the account.
473          (6) The Legislature shall appropriate money in the account to the state board.
474          Section 9. Section 53F-9-306 is amended to read:
475          53F-9-306. Teacher and Student Success Account.
476          (1) As used in this section, "account" means the Teacher and Student Success Account
477     created in this section.

478          (2) There is created within the Income Tax Fund a restricted account known as the
479     "Teacher and Student Success Account."
480          (3) The account shall be funded by:
481          (a) amounts deposited into the account in accordance with Section 53F-2-301 [or
482     53F-2-301.5, as applicable]; and
483          (b) other legislative appropriations.
484          (4) The account shall earn interest.
485          (5) Interest earned on the account shall be deposited into the account.
486          (6) The Legislature shall appropriate money in the account to the state board.
487          Section 10. Section 53G-3-304 is amended to read:
488          53G-3-304. Property tax levies in new district and remaining district --
489     Distribution of property tax revenue.
490          (1) Notwithstanding terms defined in Section 53G-3-102, as used in this section:
491          (a) "Divided school district" or "existing district" means a school district from which a
492     new district is created.
493          (b) "New district" means a school district created under Section 53G-3-302 after May
494     10, 2011.
495          (c) "Property tax levy" means a property tax levy that a school district is authorized to
496     impose, except:
497          (i) the minimum basic tax rate imposed under Section 53F-2-301 [or 53F-2-301.5, as
498     applicable];
499          (ii) a debt service levy imposed under Section 11-14-310; or
500          (iii) a judgment levy imposed under Section 59-2-1330.
501          (d) "Qualifying taxable year" means the calendar year in which a new district begins to
502     provide educational services.
503          (e) "Remaining district" means an existing district after the creation of a new district.
504          (2) A new district and remaining district shall continue to impose property tax levies
505     that were imposed by the divided school district in the taxable year prior to the qualifying

506     taxable year.
507          (3) Except as provided in Subsection (6), a property tax levy that a new district and
508     remaining district are required to impose under Subsection (2) shall be set at a rate that:
509          (a) is uniform in the new district and remaining district; and
510          (b) generates the same amount of revenue that was generated by the property tax levy
511     within the divided school district in the taxable year prior to the qualifying taxable year.
512          (4) The county treasurer of the county in which a property tax levy is imposed under
513     Subsection (2) shall distribute revenues generated by the property tax levy to the new district
514     and remaining district in proportion to the percentage of the divided school district's enrollment
515     on the October 1 prior to the new district commencing educational services that were enrolled
516     in schools currently located in the new district or remaining district.
517          (5) On or before March 31, a county treasurer shall distribute revenues generated by a
518     property tax levy imposed under Subsection (2) in the prior calendar year to a new district and
519     remaining district as provided in Subsection (4).
520          (6) (a) Subject to the notice and public hearing requirements of Section 59-2-919, a
521     new district or remaining district may set a property tax rate higher than the rate required by
522     Subsection (3), up to:
523          (i) the maximum rate, if any, allowed by law; or
524          (ii) the maximum rate authorized by voters for a voted local levy under Section
525     53F-8-301.
526          (b) The revenues generated by the portion of a property tax rate in excess of the rate
527     required by Subsection (3) shall be retained by the district that imposes the higher rate.
528          Section 11. Section 59-2-919.1 is amended to read:
529          59-2-919.1. Notice of property valuation and tax changes.
530          (1) In addition to the notice requirements of Section 59-2-919, the county auditor, on or
531     before July 22 of each year, shall notify each owner of real estate who is listed on the
532     assessment roll.
533          (2) The notice described in Subsection (1) shall:

534          (a) except as provided in Subsection [(6)] (5), be sent to all owners of real property by
535     mail 10 or more days before the day on which:
536          (i) the county board of equalization meets; and
537          (ii) the taxing entity holds a public hearing on the proposed increase in the certified tax
538     rate;
539          (b) be on a form that is:
540          (i) approved by the commission; and
541          (ii) uniform in content in all counties in the state; and
542          (c) contain for each property:
543          (i) the assessor's determination of the value of the property;
544          (ii) the taxable value of the property;
545          (iii) (A) the deadline for the taxpayer to make an application to appeal the valuation or
546     equalization of the property under Section 59-2-1004; or
547          (B) for property assessed by the commission, the deadline for the taxpayer to apply to
548     the commission for a hearing on an objection to the valuation or equalization of the property
549     under Section 59-2-1007;
550          (iv) for a property assessed by the commission, a statement that the taxpayer may not
551     appeal the valuation or equalization of the property to the county board of equalization;
552          (v) itemized tax information for all applicable taxing entities, including:
553          (A) the dollar amount of the taxpayer's tax liability for the property in the prior year;
554     and
555          (B) the dollar amount of the taxpayer's tax liability under the current rate;
556          (vi) the following, stated separately:
557          (A) the charter school levy described in Section 53F-2-703;
558          (B) the multicounty assessing and collecting levy described in Subsection
559     59-2-1602(2);
560          (C) the county assessing and collecting levy described in Subsection 59-2-1602(4); and
561          [(D) for a fiscal year that begins before July 1, 2023, the combined basic rate as defined

562     in Section 53F-2-301.5; and]
563          [(E)] (D) for a fiscal year that begins on or after July 1, 2023, the combined basic rate
564     as defined in Section 53F-2-301;
565          (vii) the tax impact on the property;
566          (viii) the time and place of the required public hearing for each entity;
567          (ix) property tax information pertaining to:
568          (A) taxpayer relief;
569          (B) options for payment of taxes;
570          (C) collection procedures; and
571          (D) the residential exemption described in Section 59-2-103;
572          (x) information specifically authorized to be included on the notice under this chapter;
573          (xi) the last property review date of the property as described in Subsection
574     59-2-303.1(1)(c); and
575          (xii) other property tax information approved by the commission.
576          (3) If a taxing entity that is subject to the notice and hearing requirements of
577     Subsection 59-2-919(4) proposes a tax increase, the notice described in Subsection (1) shall
578     state, in addition to the information required by Subsection (2):
579          (a) the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
580          (b) the difference between the dollar amount of the taxpayer's tax liability if the
581     proposed increase is approved and the dollar amount of the taxpayer's tax liability under the
582     current rate, placed in close proximity to the information described in Subsection (2)(c)(viii);
583     and
584          (c) the percentage increase that the dollar amount of the taxpayer's tax liability under
585     the proposed tax rate represents as compared to the dollar amount of the taxpayer's tax liability
586     under the current tax rate.
587          [(4) For tax year 2022, the notice described in Subsection (1) shall state:]
588          [(a) the difference between:]
589          [(i) the dollar amount of the taxpayer's liability for the combined basic rate as defined

590     in Section 53F-2-301.5; and]
591          [(ii) the dollar amount that the taxpayer's liability for the combined basic rate as
592     defined in Section 53F-2-301.5 would have been if the combined basic rate were equal to the
593     sum of the minimum basic tax rate and the WPU value rate, as those terms are defined in
594     Section 53F-2-301.5; and]
595          [(b) the percentage change between the amount described in Subsection (4)(a)(i) and
596     the amount described in Subsection (4)(a)(ii).]
597          [(5)] (4) For tax years 2022 through 2025, the notice described in Subsection (1) shall
598     state:
599          (a) the difference between:
600          (i) the dollar amount of the taxpayer's liability for the rate imposed under Subsection
601     59-2-1602(2)(b)(i); and
602          (ii) the dollar amount of the taxpayer's liability if the rate imposed under Subsection
603     59-2-1602(2)(b)(i) were the certified revenue levy; and
604          (b) the percentage change between the amount described in Subsection [(5)(a)(i)]
605     (4)(a)(i) and the amount described in Subsection [(5)(a)(ii)] (4)(a)(ii).
606          [(6)] (5) (a) Subject to the other provisions of this Subsection [(6)] (5), a county auditor
607     may, at the county auditor's discretion, provide the notice required by this section to a taxpayer
608     by electronic means if a taxpayer makes an election, according to procedures determined by the
609     county auditor, to receive the notice by electronic means.
610          (b) (i) If a notice required by this section is sent by electronic means, a county auditor
611     shall attempt to verify whether a taxpayer receives the notice.
612          (ii) If receipt of the notice sent by electronic means cannot be verified 14 days or more
613     before the county board of equalization meets and the taxing entity holds a public hearing on a
614     proposed increase in the certified tax rate, the notice required by this section shall also be sent
615     by mail as provided in Subsection (2).
616          (c) A taxpayer may revoke an election to receive the notice required by this section by
617     electronic means if the taxpayer provides written notice to the county auditor on or before April

618     30.
619          (d) An election or a revocation of an election under this Subsection [(6)] (5):
620          (i) does not relieve a taxpayer of the duty to pay a tax due under this chapter on or
621     before the due date for paying the tax; or
622          (ii) does not alter the requirement that a taxpayer appealing the valuation or the
623     equalization of the taxpayer's real property submit the application for appeal within the time
624     period provided in Subsection 59-2-1004(3).
625          (e) A county auditor shall provide the notice required by this section as provided in
626     Subsection (2), until a taxpayer makes a new election in accordance with this Subsection [(6)]
627     (5), if:
628          (i) the taxpayer revokes an election in accordance with Subsection [(6)(c)] (5)(c) to
629     receive the notice required by this section by electronic means; or
630          (ii) the county auditor finds that the taxpayer's electronic contact information is invalid.
631          (f) A person is considered to be a taxpayer for purposes of this Subsection [(6)] (5)
632     regardless of whether the property that is the subject of the notice required by this section is
633     exempt from taxation.
634          Section 12. Section 59-2-926 is amended to read:
635          59-2-926. Proposed tax increase by state -- Notice -- Contents -- Dates.
636          If the state authorizes a tax rate that exceeds the [applicable tax] combined basic rate
637     described in Section 53F-2-301 [or 53F-2-301.5], or authorizes a levy pursuant to Section
638     59-2-1602 that exceeds the certified revenue levy as defined in Section 59-2-102, the state shall
639     publish a notice no later than 10 days after the last day of the annual legislative general session
640     that meets the following requirements:
641          (1) (a) The Office of the Legislative Fiscal Analyst shall advertise that the state
642     authorized a levy that generates revenue in excess of the previous year's ad valorem tax
643     revenue, plus eligible new growth as defined in Section 59-2-924, but exclusive of revenue
644     from collections from redemptions, interest, and penalties:
645          (i) in a newspaper of general circulation in the state; and

646          (ii) as required in Section 45-1-101.
647          (b) Except an advertisement published on a website, the advertisement described in
648     Subsection (1)(a):
649          (i) shall be no less than 1/4 page in size and the type used shall be no smaller than 18
650     point, and surrounded by a 1/4-inch border;
651          (ii) may not be placed in that portion of the newspaper where legal notices and
652     classified advertisements appear; and
653          (iii) shall be run once.
654          (2) The form and content of the notice shall be substantially as follows:
655     
"NOTICE OF TAX INCREASE

656          The state has budgeted an increase in its property tax revenue from $__________ to
657     $__________ or ____%. The increase in property tax revenues will come from the following
658     sources (include all of the following provisions):
659          (a) $__________ of the increase will come from (provide an explanation of the cause
660     of adjustment or increased revenues, such as reappraisals or factoring orders);
661          (b) $__________ of the increase will come from natural increases in the value of the
662     tax base due to (explain cause of eligible new growth, such as new building activity,
663     annexation, etc.); and
664          (c) a home valued at $100,000 in the state of Utah which based on last year's (levy for
665     the basic state-supported school program, applicable tax rate for the Property Tax Valuation
666     Fund, or both) paid $____________ in property taxes would pay the following:
667          (i) $__________ if the state of Utah did not budget an increase in property tax revenue
668     exclusive of eligible new growth; and
669          (ii) $__________ under the increased property tax revenues exclusive of eligible new
670     growth budgeted by the state of Utah."
671          Section 13. Section 63I-2-211 is amended to read:
672          63I-2-211. Repeal dates: Title 11.
673          [(1) Subsections 11-13-302(2)(a)(i) and (2)(b)(i), the language that states "or

674     53F-2-301.5, as applicable" is repealed July 1, 2023.]
675          [(2) Section 11-13-310, the language that states "or 53F-2-301.5, as applicable," is
676     repealed July 1, 2023.]
677          [(3) Title 11, Chapter 53, Residential Property Reimbursement, is repealed on January
678     1, 2020.]
679          Reserved.
680          Section 14. Section 63I-2-253 is amended to read:
681          63I-2-253. Repeal dates: Titles 53 through 53G.
682          [(1) (a) Subsection 53B-2a-108(5), regarding exceptions to the composition of a
683     technical college board of trustees, is repealed July 1, 2022.]
684          [(b) When repealing Subsection 53B-2a-108(5), the Office of Legislative Research and
685     General Counsel shall, in addition to its authority under Subsection 36-12-12(3), make
686     necessary changes to subsection numbering and cross references.]
687          [(2)] (1) Section 53B-6-105.7 is repealed July 1, 2024.
688          [(3)] (2) Section 53B-7-707 regarding performance metrics for technical colleges is
689     repealed July 1, 2023.
690          [(4)] (3) Section 53B-8-114 is repealed July 1, 2024.
691          [(5)] (4) The following provisions, regarding the Regents' scholarship program, are
692     repealed on July 1, 2023:
693          (a) in Subsection 53B-8-105(12), the language that states, "or any scholarship
694     established under Sections 53B-8-202 through 53B-8-205";
695          (b) Section 53B-8-202;
696          (c) Section 53B-8-203;
697          (d) Section 53B-8-204; and
698          (e) Section 53B-8-205.
699          [(6)] (5) Section 53B-10-101 is repealed on July 1, 2027.
700          [(7)] (6) Title 53B, Chapter 18, Part 14, Uintah Basin Air Quality Research Project, is
701     repealed July 1, 2023.

702          [(8)] (7) Subsection 53E-1-201(1)(s) regarding the report by the Educational
703     Interpretation and Translation Services Procurement Advisory Council is repealed July 1, 2024.
704          [(9)] (8) Section 53E-1-202.2, regarding a Public Education Appropriations
705     Subcommittee evaluation and recommendations, is repealed January 1, 2024.
706          [(10)] (9) Subsection 53E-10-309(7), related to the PRIME pilot program, is repealed
707     July 1, 2024.
708          [(11) In Subsections 53F-2-205(4) and (5), regarding the State Board of Education's
709     duties if contributions from the minimum basic tax rate are overestimated or underestimated,
710     the language that states "or 53F-2-301.5, as applicable" is repealed July 1, 2023.]
711          [(12)] (10) Section 53F-2-209, regarding local education agency budgetary flexibility,
712     is repealed July 1, 2024.
713          [(13)] (11) Subsection 53F-2-301(1), relating to the years the section is not in effect, is
714     repealed July 1, 2023.
715          [(14)] (12) Section 53F-2-302.1, regarding the Enrollment Growth Contingency
716     Program, is repealed July 1, 2023.
717          [(15)] (13) Subsection 53F-2-314(4), relating to a one-time expenditure between the
718     at-risk WPU add-on funding and previous at-risk funding, is repealed January 1, 2024.
719          [(16)] (14) Section 53F-2-524, regarding teacher bonuses for extra work assignments,
720     is repealed July 1, 2024.
721          [(17) In Subsection 53F-2-515(1), the language that states "or 53F-2-301.5, as
722     applicable" is repealed July 1, 2023.]
723          [(18) Subsection 53F-4-401(3)(b), regarding a child enrolled or eligible for enrollment
724     in kindergarten, is repealed July 1, 2022.]
725          [(19) In Subsection 53F-4-404(4)(c), the language that states "Except as provided in
726     Subsection (4)(d)" is repealed July 1, 2022.]
727          [(20) Subsection 53F-4-404(4)(d) is repealed July 1, 2022.]
728          [(21) In Subsection 53F-9-302(3), the language that states "or 53F-2-301.5, as
729     applicable" is repealed July 1, 2023.]

730          [(22) In Subsection 53F-9-305(3)(a), the language that states "or 53F-2-301.5, as
731     applicable" is repealed July 1, 2023.]
732          [(23) In Subsection 53F-9-306(3)(a), the language that states "or 53F-2-301.5, as
733     applicable" is repealed July 1, 2023.]
734          [(24) In Subsection 53G-3-304(1)(c)(i), the language that states "or 53F-2-301.5, as
735     applicable" is repealed July 1, 2023.]
736          [(25)] (15) On July 1, 2023, when making changes in this section, the Office of
737     Legislative Research and General Counsel shall, in addition to the office's authority under
738     Subsection 36-12-12(3), make corrections necessary to ensure that sections and subsections
739     identified in this section are complete sentences and accurately reflect the office's perception of
740     the Legislature's intent.
741          Section 15. Section 63I-2-259 is amended to read:
742          63I-2-259. Repeal dates: Title 59.
743          [(1) In Section 59-2-926, the language that states "applicable" and "or 53F-2-301.5" is
744     repealed July 1, 2023.]
745          [(2)] (1) Subsection 59-7-610(8), relating to claiming a tax credit in the same taxable
746     year as the targeted business income tax credit, is repealed December 31, 2024.
747          [(3)] (2) Subsection 59-7-614.10(5), relating to claiming a tax credit in the same
748     taxable year as the targeted business income tax credit, is repealed December 31, 2024.
749          [(4)] (3) Section 59-7-624 is repealed December 31, 2024.
750          [(5)] (4) Subsection 59-10-210(2)(b)(vi) is repealed December 31, 2024.
751          [(6)] (5) Subsection 59-10-1007(8), relating to claiming a tax credit in the same taxable
752     year as the targeted business income tax credit, is repealed December 31, 2024.
753          [(7)] (6) Subsection 59-10-1037(5), relating to claiming a tax credit in the same taxable
754     year as the targeted business income tax credit, is repealed December 31, 2024.
755          [(8)] (7) Section 59-10-1112 is repealed December 31, 2024.
756          Section 16. Repealer.
757          This bill repeals:

758          Section 53F-2-301.5, Minimum basic tax rate for a fiscal year that begins on July 1,
759     2018, 2019, 2020, 2021, or 2022.
760          Section 17. Fiscal Year 2023 Appropriations.
761          The following sums of money are appropriated for the fiscal year beginning July 1,
762     2022, and ending June 30, 2023. These are additions to amounts otherwise appropriated for
763     fiscal year 2023.
764          Subsection 17(a). Operating and Capital Budgets.
765          Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
766     Legislature appropriates the following sums of money from the funds or accounts indicated for
767     the use and support of the government of the state of Utah.
768     
Public Education

769     
State Board of Education - Minimum School Program

770     
Item 1
To State Board of Education - Minimum School Program - Basic School Program

771          From Beginning Nonlapsing Balances
17,538,100

772          From Closing Nonlapsing Balances
(16,400,200)

773          Schedule of Programs:
774               Necessarily Existent Small Schools                    1,137,900
775     
Item 2
To State Board of Education - Minimum School Program - Related to Basic School

776     Programs
777          From Uniform School Fund, One-Time
2,597,100

778          From Beginning Nonlapsing Balances
22,654,800

779          From Closing Nonlapsing Balances
(4,740,700)

780          Schedule of Programs:
781               Pupil Transportation Grants for Unsafe Routes          5,600
782               At-Risk Students - Gang Prevention and Intervention     1,000,000
783               Centennial Scholarship Program                    23,600
784               Title I Schools Paraeducators Program               200,000
785               School LAND Trust Program                    80,100

786               Charter School Local Replacement                    8,000,000
787               Educator Salary Adjustments                         2,597,100
788               Matching Fund for School Nurses                    400
789               Special Education - Intensive Services               1,000,000
790               Digital Teaching and Learning Program               2,000,000
791               Effective Teachers in High Poverty Schools Incentive
792                Program                                   150,000
793               Elementary School Counselor Program               284,400
794               Teacher and Student Success Program               200,000
795               Student Health and Counseling Support Program          4,070,000
796               English Language Learner Software                    900,000
797     
Item 3
To State Board of Education - Minimum School Program - Voted and Board Local

798     Levy Programs
799          From Beginning Nonlapsing Balances
38,790,800

800          Schedule of Programs:
801               Voted Local Levy Program                         12,151,200
802               Board Local Levy Program                         26,639,600
803     
State Board of Education

804     
Item 4
To State Board of Education - Child Nutrition Programs
805          From Revenue Transfers, One-Time
(174,400)

806          From Beginning Nonlapsing Balances
924,700

807          From Closing Nonlapsing Balances
(749,800)

808          Schedule of Programs:
809               Federal Commodities                              500
810     
Item 5
To State Board of Education - Educator Licensing

811          From Revenue Transfers, One-Time
(131,900)

812          From Beginning Nonlapsing Balances
1,601,500

813          From Closing Nonlapsing Balances
(1,519,300)


814          Schedule of Programs:
815               Educator Licensing                              (56,900)
816               STEM Endorsement Incentives                    7,200
817     
Item 6
To State Board of Education - Fine Arts Outreach

818          From Beginning Nonlapsing Balances
(615,800)

819          From Closing Nonlapsing Balances
1,511,700

820          Schedule of Programs:
821               Professional Outreach Programs in the Schools          841,900
822               Subsidy Program                              54,000
823     
Item 7
To State Board of Education - Contracted Initiatives and Grants

824          From Income Tax Fund, One-Time
(1,500,000)

825          From Public Education Economic Stabilization Restricted Account,
826           One-Time
1,500,000

827          From Revenue Transfers, One-Time
(6,900)

828          From Beginning Nonlapsing Balances
9,501,900

829          From Closing Nonlapsing Balances
(10,434,500)

830          From Lapsing Balance
(6,700)

831          Schedule of Programs:
832               Autism Awareness                              (6,700)
833               Carson Smith Scholarships                         (423,900)
834               Early Warning Pilot Program                         (75,000)
835               ELL Software Licenses                         71,100
836               General Financial Literacy                         (20,500)
837               UPSTART                                   (281,900)
838               ULEAD                                   (203,600)
839               Special Needs Opportunity Scholarship Administration     (5,700)
840     
Item 8
To State Board of Education - MSP Categorical Program Administration

841          From Revenue Transfers, One-Time
(95,700)


842          From Beginning Nonlapsing Balances
1,488,000

843          From Closing Nonlapsing Balances
(1,431,000)

844          Schedule of Programs:
845               Adult Education                              26,600
846               Beverley Taylor Sorenson Elementary Arts Learning
847                Program                                   (3,400)
848               Digital Teaching and Learning                    (108,100)
849               Dual Immersion                              24,300
850               Special Education State Programs                    (116,800)
851               Youth-in-Custody                              60,400
852               Early Literacy Program                         16,600
853               CTE Online Assessments                         (35,000)
854               State Safety and Support Program                    82,700
855               Student Health and Counseling Support Program          2,300
856               Early Intervention                              11,700
857     
Item 9
To State Board of Education - Science Outreach

858          From Beginning Nonlapsing Balances
646,000

859          From Closing Nonlapsing Balances
(646,000)

860     
Item 10
To State Board of Education - Policy, Communication, & Oversight

861          From Revenue Transfers, One-Time
(331,800)

862          From Beginning Nonlapsing Balances
3,746,100

863          From Closing Nonlapsing Balances
(3,570,300)

864          Schedule of Programs:
865               Policy and Communication                         (673,900)
866               Student Support Services                         (158,000)
867               School Turnaround and Leadership Development Act     675,900
868     
Item 11
To State Board of Education - System Standards & Accountability

869          From Revenue Transfers, One-Time
(467,200)


870          From Beginning Nonlapsing Balances
23,046,900

871          From Closing Nonlapsing Balances
(22,315,200)

872          Schedule of Programs:
873               Teaching and Learning                         68,300
874               Assessment and Accountability                    618,400
875               Career and Technical Education                    4,400
876               Special Education                              (414,800)
877               RTC Fees                                   (11,800)
878     
Item 12
To State Board of Education - State Charter School Board

879          From Revenue Transfers, One-Time
(51,900)

880          From Beginning Nonlapsing Balances
2,208,400

881          From Closing Nonlapsing Balances
(1,957,000)

882          Schedule of Programs:
883               State Charter School Board                         199,500
884     
Item 13
To State Board of Education - Utah Schools for the Deaf and the Blind

885          From Beginning Nonlapsing Balances
1,873,100

886          From Closing Nonlapsing Balances
(3,152,000)

887          Schedule of Programs:
888               Administration                              (2,435,500)
889               Transportation and Support Services                    1,714,700
890               Utah State Instructional Materials Access Center          (612,700)
891               School for the Deaf                              105,600
892               School for the Blind                              (51,000)
893     
Item 14
To State Board of Education - Statewide Online Education Program Subsidy

894          From Beginning Nonlapsing Balances
3,792,100

895          From Closing Nonlapsing Balances
(3,792,100)

896     
Item 15
To State Board of Education - State Board and Administrative Operations

897          From Beginning Nonlapsing Balances
10,161,100


898          From Closing Nonlapsing Balances
(10,624,900)

899          From Lapsing Balance
64,500

900          Schedule of Programs:
901               Indirect Cost Pool                              385,600
902               Data and Statistics                              (833,000)
903               School Trust                                   48,100
904          Subsection 17(b). Expendable Funds and Accounts.
905          The Legislature has reviewed the following expendable funds. The Legislature
906     authorizes the State Division of Finance to transfer amounts between funds and accounts as
907     indicated. Outlays and expenditures from the funds or accounts to which the money is
908     transferred may be made without further legislative action, in accordance with statutory
909     provisions relating to the funds or accounts.
910     
Public Education

911     
State Board of Education

912     
Item 16
To State Board of Education - Charter School Revolving Account

913          From Beginning Fund Balance
(171,100)

914          From Closing Fund Balance
171,100

915     
Item 17
To State Board of Education - Hospitality and Tourism Management Education

916     Account
917          From Beginning Fund Balance
157,200

918          From Closing Fund Balance
(157,200)

919     
Item 18
To State Board of Education - School Building Revolving Account

920          From Beginning Fund Balance
(81,700)

921          From Closing Fund Balance
81,700

922     
Item 19
To State Board of Education - Charter School Closure Reserve Account

923          From Beginning Fund Balance
2,800

924          From Closing Fund Balance
(2,800)

925          Subsection 17(c). Restricted Fund and Account Transfers.

926          The Legislature authorizes the State Division of Finance to transfer the following
927     amounts between the following funds or accounts as indicated. Expenditures and outlays from
928     the funds to which the money is transferred must be authorized by an appropriation.
929     
Item 20
To Uniform School Fund Restricted - Public Education Economic Stabilization

930     Restricted Account
931          From Beginning Fund Balance
22,900

932          From Closing Fund Balance
(1,536,100)

933          Schedule of Programs:
934               Public Education Economic Stabilization Restricted
935                Account                                   (1,513,200)
936          Subsection 17(d). Fiduciary Funds.
937          The Legislature has reviewed proposed revenues, expenditures, fund balances, and
938     changes in fund balances for the following fiduciary funds.
939     
Public Education

940     
State Board of Education

941     
Item 21
To State Board of Education - Education Tax Check-off Lease Refunding

942          From Beginning Fund Balance
900

943          From Closing Fund Balance
(900)

944     
Item 22
To State Board of Education - Schools for the Deaf and the Blind Donation Fund

945          From Dedicated Credits Revenue, One-Time
(90,000)

946          From Interest Income, One-Time
(4,400)

947          From Beginning Fund Balance
12,900

948          From Closing Fund Balance
(19,900)

949          Schedule of Programs:
950               Schools for the Deaf and the Blind Donation Fund          (101,400)
951          Section 18. Fiscal Year 2024 Appropriations.
952          The following sums of money are appropriated for the fiscal year beginning July 1,
953     2023, and ending June 30, 2024. These are additions to amounts otherwise appropriated for

954     fiscal year 2024.
955          Subsection 18(a). Operating and Capital Budgets.
956          Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
957     Legislature appropriates the following sums of money from the funds or accounts indicated for
958     the use and support of the government of the state of Utah.
959     
Public Education

960     
State Board of Education - Minimum School Program

961     
Item 23
To State Board of Education - Minimum School Program - Basic School Program

962          From Uniform School Fund
3,086,473,300

963          From Local Revenue
731,890,200

964          From Beginning Nonlapsing Balances
36,906,000

965          From Closing Nonlapsing Balances
(36,906,000)

966          Schedule of Programs:
967               Kindergarten (25,647 WPUs)                    107,076,200
968               Grades 1 - 12 (611,450 WPUs)                    2,552,803,800
969               Foreign Exchange (398 WPUs)                    1,661,800
970               Necessarily Existent Small Schools (10,708 WPUs)          44,705,900
971               Professional Staff (57,118 WPUs)                    238,467,700
972               Special Education - Add-on (93,579 WPUs)               390,692,300
973               Special Education - Self-Contained (11,334 WPUs)          47,319,500
974               Special Education - Preschool (11,372 WPUs)          47,478,100
975               Special Education - Extended School Year (460 WPUs)     1,920,500
976               Special Education - Impact Aid (2,072 WPUs)          8,650,500
977               Special Education - Extended Year for Special Educators
978                (909 WPUs)                                   3,795,100
979               Career and Technical Education - Add-on (29,257 WPUs)     122,148,000
980               Class Size Reduction (42,604 WPUs)               177,871,800
981               Students At-Risk Add-on (17,670 WPUs)               73,772,300

982     
Item 24
To State Board of Education - Minimum School Program - Related to Basic School

983     Programs
984          From Uniform School Fund
795,721,000

985          From Income Tax Fund Restricted - Charter School Levy Account
35,169,000

986          From Teacher and Student Success Account
163,616,200

987          From Uniform School Fund Restricted - Trust Distribution Account
101,803,300

988          From Beginning Nonlapsing Balances
30,935,300

989          From Closing Nonlapsing Balances
(30,935,300)

990          Schedule of Programs:
991               Pupil Transportation To & From School               121,440,100
992               Flexible Allocation - WPU Distribution               19,101,000
993               At-Risk Students - Gang Prevention and Intervention     2,322,800
994               Youth in Custody                              30,684,900
995               Adult Education                              17,245,300
996               Enhancement for Accelerated Students               6,670,900
997               Concurrent Enrollment                         17,273,700
998               Title I Schools Paraeducators Program               300,000
999               School LAND Trust Program                    101,803,300
1000               Charter School Local Replacement                    247,138,000
1001               Early Literacy Program                         14,550,000
1002               Educator Salary Adjustments                         194,181,800
1003               Teacher Salary Supplement                         22,266,100
1004               School Library Books and Electronic Resources          765,000
1005               Matching Fund for School Nurses                    1,002,000
1006               Dual Immersion                              5,030,000
1007               Teacher Supplies and Materials                    5,500,000
1008               Beverley Taylor Sorenson Elementary Arts Learning
1009                Program                                   17,080,000

1010               Early Intervention                              36,655,000
1011               Digital Teaching and Learning Program               19,852,400
1012               Effective Teachers in High Poverty Schools Incentive
1013                Program                                   801,000
1014               Elementary School Counselor Program               2,100,000
1015               Pupil Transportation Rural School Reimbursement          500,000
1016               Pupil Transportation - Rural School Grants               1,000,000
1017               Teacher and Student Success Program               178,616,200
1018               Student Health and Counseling Support Program          25,480,000
1019               Grants for Professional Learning                    3,935,000
1020               Charter School Funding Base Program               3,015,000
1021     
Item 25
To State Board of Education - Minimum School Program - Voted and Board Local

1022     Levy Programs
1023          From Uniform School Fund
99,560,500

1024          From Local Levy Growth Account
108,461,300

1025          From Local Revenue
924,572,200

1026          From Income Tax Fund Restricted - Minimum Basic Growth Account
56,250,000

1027          Schedule of Programs:
1028               Voted Local Levy Program                         724,228,100
1029               Board Local Levy Program                         464,615,900
1030     
State Board of Education - School Building Programs

1031     
Item 26
To State Board of Education - School Building Programs - Capital Outlay Programs

1032          From Income Tax Fund
14,499,700

1033          From Income Tax Fund Restricted - Minimum Basic Growth Account
18,750,000

1034          Schedule of Programs:
1035               Foundation Program                              27,610,900
1036               Enrollment Growth Program                         5,638,800
1037     
State Board of Education


1038     
Item 27
To State Board of Education - Child Nutrition Programs

1039          From Income Tax Fund
400

1040          From Federal Funds
337,864,300

1041          From Dedicated Credits Revenue
6,200

1042          From Dedicated Credit - Liquor Tax
50,046,600

1043          From Revenue Transfers
(570,300)

1044          From Beginning Nonlapsing Balances
2,189,200

1045          From Closing Nonlapsing Balances
(512,700)

1046          Schedule of Programs:
1047               Child Nutrition                              358,752,300
1048               Federal Commodities                              30,271,400
1049     
Item 28
To State Board of Education - Educator Licensing

1050          From Income Tax Fund
4,531,000

1051          From Revenue Transfers
(384,900)

1052          From Beginning Nonlapsing Balances
2,027,800

1053          From Closing Nonlapsing Balances
(1,415,200)

1054          Schedule of Programs:
1055               Educator Licensing                              2,835,200
1056               STEM Endorsement Incentives                    1,627,200
1057               National Board-Certified Teachers                    296,300
1058     
Item 29
To State Board of Education - Fine Arts Outreach

1059          From Income Tax Fund
5,710,000

1060          From Beginning Nonlapsing Balances
29,200

1061          From Closing Nonlapsing Balances
(29,200)

1062          Schedule of Programs:
1063               Professional Outreach Programs in the Schools          5,371,000
1064               Provisional Program                              285,000
1065               Subsidy Program                              54,000

1066     
Item 30
To State Board of Education - Contracted Initiatives and Grants

1067          From General Fund
8,293,700

1068          From Income Tax Fund
52,412,300

1069          From General Fund Restricted - Autism Awareness Account
50,700

1070          From Revenue Transfers
(135,700)

1071          From Beginning Nonlapsing Balances
15,064,900

1072          From Closing Nonlapsing Balances
(9,957,600)

1073          From Lapsing Balance
(15,700)

1074          Schedule of Programs:
1075               Autism Awareness                              35,000
1076               Carson Smith Scholarships                         8,137,300
1077               Computer Science Initiatives                         117,500
1078               Contracts and Grants                              3,194,300
1079               Software Licenses for Early Literacy                    12,678,100
1080               Early Warning Pilot Program                         700,000
1081               Elementary Reading Assessment Software Tools          3,767,100
1082               General Financial Literacy                         469,400
1083               Intergenerational Poverty Interventions               1,055,800
1084               Interventions for Reading Difficulties               366,500
1085               IT Academy                                   500,000
1086               Paraeducator to Teacher Scholarships               30,500
1087               Partnerships for Student Success                    2,843,800
1088               ProStart Culinary Arts Program                    521,500
1089               UPSTART                                   25,024,000
1090               ULEAD                                   378,000
1091               Supplemental Educational Improvement Matching Grants     156,900
1092               Competency-Based Education Grants               2,931,700
1093               Special Needs Opportunity Scholarship Administration     55,200

1094               Education Technology Management System               1,850,000
1095               School Data Collection and Analysis                    900,000
1096     
Item 31
To State Board of Education - MSP Categorical Program Administration

1097          From Income Tax Fund
7,583,300

1098          From Revenue Transfers
(515,500)

1099          From Beginning Nonlapsing Balances
5,244,300

1100          From Closing Nonlapsing Balances
(4,413,600)

1101          Schedule of Programs:
1102               Adult Education                              335,100
1103               Beverley Taylor Sorenson Elementary Arts Learning
1104                Program                                   118,700
1105               CTE Comprehensive Guidance                    281,400
1106               Digital Teaching and Learning                    435,500
1107               Dual Immersion                              601,900
1108               At-Risk Students                              474,400
1109               Special Education State Programs                    157,900
1110               Youth-in-Custody                              1,275,600
1111               Early Literacy Program                         435,500
1112               CTE Online Assessments                         624,300
1113               CTE Student Organizations                         1,010,900
1114               State Safety and Support Program                    622,500
1115               Student Health and Counseling Support Program          338,100
1116               Early Learning Training and Assessment               968,100
1117               Early Intervention                              218,600
1118     
Item 32
To State Board of Education - Regional Education Service Agencies

1119          From Income Tax Fund
2,000,000

1120          Schedule of Programs:
1121               Regional Education Service Agencies               2,000,000

1122     
Item 33
To State Board of Education - Science Outreach

1123          From Income Tax Fund
6,265,000

1124          From Beginning Nonlapsing Balances
685,700

1125          From Closing Nonlapsing Balances
(642,600)

1126          Schedule of Programs:
1127               Informal Science Education Enhancement               6,070,000
1128               Provisional Program                              238,100
1129     
Item 34
To State Board of Education - Policy, Communication, & Oversight

1130          From General Fund
410,000

1131          From Income Tax Fund
14,366,600

1132          From Federal Funds
73,469,200

1133          From Dedicated Credits Revenue
64,300

1134          From General Fund Restricted - Electronic Cigarette Substance and Nicotine Product
1135           Tax Restricted Account
5,084,200

1136          From General Fund Restricted - Mineral Lease
167,000

1137          From Revenue Transfers
(1,028,600)

1138          From Income Tax Fund Restricted - Underage Drinking Prevention Program Restricted
1139           Account
1,756,100

1140          From Beginning Nonlapsing Balances
14,190,700

1141          From Closing Nonlapsing Balances
(16,255,300)

1142          Schedule of Programs:
1143               Math Teacher Training                         110,700
1144               Teacher Retention in Indigenous Schools Grants          501,400
1145               Policy and Communication                         1,817,500
1146               Student Support Services                         85,059,100
1147               School Turnaround and Leadership Development Act     4,735,500
1148     
Item 35
To State Board of Education - System Standards & Accountability

1149          From General Fund
100


1150          From Income Tax Fund
32,791,700

1151          From Federal Funds
119,429,800

1152          From Dedicated Credits Revenue
7,046,600

1153          From Expendable Receipts
446,000

1154          From General Fund Restricted - Mineral Lease
404,100

1155          From Revenue Transfers
(2,466,700)

1156          From Beginning Nonlapsing Balances
28,858,500

1157          From Closing Nonlapsing Balances
(16,634,100)

1158          Schedule of Programs:
1159               Teaching and Learning                         32,370,800
1160               Assessment and Accountability                    29,012,400
1161               Career and Technical Education                    17,190,300
1162               Special Education                              81,829,100
1163               RTC Fees                                   73,200
1164               Early Literacy Outcomes Improvement               9,130,200
1165               CPR Training Grant Program                    270,000
1166     
Item 36
To State Board of Education - State Charter School Board

1167          From Income Tax Fund
3,729,100

1168          From Revenue Transfers
(275,100)

1169          From Beginning Nonlapsing Balances
6,889,100

1170          From Closing Nonlapsing Balances
(6,320,000)

1171          Schedule of Programs:
1172               State Charter School Board                         4,023,100
1173     
Item 37
To State Board of Education - Utah Charter School Finance Authority

1174          From Income Tax Fund Restricted - Charter School Reserve Account
50,000

1175          From Income Tax Fund Restricted - Charter School Reserve Account,
1176           One-Time
(1,900)

1177          Schedule of Programs:

1178               Utah Charter School Finance Authority                    48,100
1179     
Item 38
To State Board of Education - Utah Schools for the Deaf and the Blind

1180          From Income Tax Fund
39,894,300

1181          From Federal Funds
111,900

1182          From Dedicated Credits Revenue
4,905,100

1183          From Revenue Transfers
6,356,600

1184          From Beginning Nonlapsing Balances
7,122,600

1185          From Closing Nonlapsing Balances
(10,709,700)

1186          Schedule of Programs:
1187               Support Services                              16,000
1188               Administration                              11,138,100
1189               Transportation and Support Services                    11,738,400
1190               Utah State Instructional Materials Access Center          2,265,800
1191               School for the Deaf                              12,911,300
1192               School for the Blind                              9,611,200
1193     
Item 39
To State Board of Education - Statewide Online Education Program Subsidy

1194          From Income Tax Fund
8,257,000

1195          From Revenue Transfers
(60,900)

1196          From Beginning Nonlapsing Balances
4,434,400

1197          From Closing Nonlapsing Balances
(4,138,400)

1198          Schedule of Programs:
1199               Statewide Online Education Program               8,492,100
1200     
Item 40
To State Board of Education - State Board and Administrative Operations

1201          From General Fund
200

1202          From Income Tax Fund
14,188,200

1203          From Federal Funds
1,785,500

1204          From General Fund Restricted - Mineral Lease
1,173,200

1205          From General Fund Restricted - Land Exchange Distribution Account
16,300


1206          From General Fund Restricted - School Readiness Account
66,900

1207          From Revenue Transfers
5,321,700

1208          From Uniform School Fund Restricted - Trust Distribution Account
773,300

1209          From Beginning Nonlapsing Balances
19,136,800

1210          From Closing Nonlapsing Balances
(8,140,500)

1211          Schedule of Programs:
1212               Financial Operations                              4,514,000
1213               Information Technology                         14,616,800
1214               Indirect Cost Pool                              7,280,900
1215               Data and Statistics                              1,682,900
1216               School Trust                                   791,000
1217               Board and Administration                         5,436,000
1218     
School and Institutional Trust Fund Office

1219     
Item 41
To School and Institutional Trust Fund Office

1220          From School and Institutional Trust Fund Management Account
3,404,200

1221          Schedule of Programs:
1222               School and Institutional Trust Fund Office               3,404,200
1223          Subsection 18(b). Expendable Funds and Accounts.
1224          The Legislature has reviewed the following expendable funds. The Legislature
1225     authorizes the State Division of Finance to transfer amounts between funds and accounts as
1226     indicated. Outlays and expenditures from the funds or accounts to which the money is
1227     transferred may be made without further legislative action, in accordance with statutory
1228     provisions relating to the funds or accounts.
1229     
Public Education

1230     
State Board of Education

1231     
Item 42
To State Board of Education - Charter School Revolving Account

1232          From Dedicated Credits Revenue
4,600

1233          From Interest Income
132,200


1234          From Repayments
1,511,400

1235          From Beginning Fund Balance
7,258,700

1236          From Closing Fund Balance
(7,395,400)

1237          Schedule of Programs:
1238               Charter School Revolving Account                    1,511,500
1239     
Item 43
To State Board of Education - Hospitality and Tourism Management Education

1240     Account
1241          From Dedicated Credits Revenue
300,000

1242          From Interest Income
5,200

1243          From Beginning Fund Balance
745,200

1244          From Closing Fund Balance
(400,400)

1245          Schedule of Programs:
1246               Hospitality and Tourism Management Education Account     650,000
1247     
Item 44
To State Board of Education - School Building Revolving Account

1248          From Dedicated Credits Revenue
500

1249          From Interest Income
112,800

1250          From Repayments
1,465,600

1251          From Beginning Fund Balance
10,217,100

1252          From Closing Fund Balance
(10,330,400)

1253          Schedule of Programs:
1254               School Building Revolving Account                    1,465,600
1255     
Item 45
To State Board of Education - Charter School Closure Reserve Account

1256          From Beginning Fund Balance
1,002,800

1257          From Closing Fund Balance
(1,002,800)

1258          Subsection 18(c). Restricted Fund and Account Transfers.
1259          The Legislature authorizes the State Division of Finance to transfer the following
1260     amounts between the following funds or accounts as indicated. Expenditures and outlays from
1261     the funds to which the money is transferred must be authorized by an appropriation.

1262     
Public Education

1263     
Item 46
To Uniform School Fund Restricted - Public Education Economic Stabilization

1264     Restricted Account
1265          From Uniform School Fund
440,640,400

1266          From Beginning Fund Balance
2,168,800

1267          From Closing Fund Balance
(2,168,800)

1268          Schedule of Programs:
1269               Public Education Economic Stabilization Restricted
1270                Account                                   440,640,400
1271     
Item 47
To Income Tax Fund Restricted - Minimum Basic Growth Account

1272          From Income Tax Fund
75,000,000

1273          Schedule of Programs:
1274               Income Tax Fund Restricted - Minimum Basic Growth
1275                Account                                   75,000,000
1276     
Item 48
To Underage Drinking Prevention Program Restricted Account

1277          From Liquor Control Fund
1,750,000

1278          Schedule of Programs:
1279               Underage Drinking Prevention Program Restricted
1280                Account                                   1,750,000
1281     
Item 49
To Local Levy Growth Account

1282          From Income Tax Fund
108,461,300

1283          Schedule of Programs:
1284               Local Levy Growth Account                         108,461,300
1285     
Item 50
To Teacher and Student Success Account

1286          From Income Tax Fund
163,616,200

1287          Schedule of Programs:
1288               Teacher and Student Success Account               163,616,200
1289          Subsection 18(d). Fiduciary Funds.

1290          The Legislature has reviewed proposed revenues, expenditures, fund balances, and
1291     changes in fund balances for the following fiduciary funds.
1292     
Public Education

1293     
State Board of Education

1294     
Item 51
To State Board of Education - Education Tax Check-off Lease Refunding

1295          From Beginning Fund Balance
38,300

1296          From Closing Fund Balance
(37,400)

1297          Schedule of Programs:
1298               Education Tax Check-off Lease Refunding               900
1299     
Item 52
To State Board of Education - Schools for the Deaf and the Blind Donation Fund

1300          From Dedicated Credits Revenue
115,000

1301          From Interest Income
5,400

1302          From Beginning Fund Balance
293,800

1303          From Closing Fund Balance
(297,800)

1304          Schedule of Programs:
1305               Schools for the Deaf and the Blind Donation Fund          116,400
1306          Section 19. Effective date.
1307          (1) Except as provided in Subsection (2), this bill takes effect on July 1, 2023.
1308          (2) If approved by two-thirds of all the members elected to each house, the following
1309     sections take effect upon approval by the Governor, or the day following the constitutional time
1310     limit of Utah Constitution Article VII, Section 8, without the Governor's signature, or in the
1311     case of a veto, the date of veto override:
1312          (a) Section 17, Fiscal Year 2023 Appropriations;
1313          (b) Subsection 17(a), Operating and Capital Budgets;
1314          (c) Subsection 17(b), Expendable Funds and Accounts;
1315          (d) Subsection 17(c), Restricted Fund and Account Transfers; and
1316          (e) Subsection 17(d), Fiduciary Funds.