reglab/statecodes huggingface dataset:
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 6 - State Funding -- Programs Administered by Other Agencies › Part 4 - Utah Fits All Scholarship Program › Section 406 - Qualifying provider regulatory autonomy -- Home school autonomy -- Student records -- Scholarship student status.

Effective 5/3/2023
53F-6-406.
Qualifying provider regulatory autonomy -- Home school autonomy -- Student records -- Scholarship student status.
(1) Nothing in this part:
(a) except as expressly described in this part, grants additional authority to any state agency or LEA to regulate or control:
(i) a private school, qualifying provider, or home school;
(ii) students receiving education from a private school, qualifying provider, or home school;
(b) applies to or otherwise affects the freedom of choice of a home school student, including the curriculum, resources, developmental planning, or any other aspect of the home school student's education; or
(c) expands the regulatory authority of the state, a state office holder, or an LEA to impose any additional regulation of a qualifying provider beyond any regulation necessary to administer this part.
(2) A qualifying provider:
(a) has a right to maximum freedom from unlawful governmental control in providing for the educational needs of a scholarship student who attends or engages with the qualifying provider; and
(b) is not an agent of the state by virtue of the provider's acceptance of payment from a scholarship account in accordance with this part.
(3) Except as provided in Section 53F-6-403 regarding qualifying providers, Section 53F-6-408 regarding eligible schools, or Section 53F-6-409 regarding eligible service providers, a program manager may not require a qualifying provider to alter the qualifying provider's creed, practices, admissions policies, hiring practices, or curricula in order to accept scholarship funds.
(4) An LEA or a school in an LEA in which a scholarship student was previously enrolled shall provide to the scholarship student's parent a copy of all school records relating to the student that the LEA possesses within 30 days after the day on which the LEA or school receives the parent's request for the student's records, subject to:
(a)Title 53E, Chapter 9, Student Privacy and Data Protection; and
(b) Family Educational Rights and Privacy Act, 20 U.S.C. Sec. 1232g.
(5) By virtue of a scholarship student's involvement in the program and unless otherwise expressly provided in statute, a scholarship student is not:
(a) enrolled in the public education system; or
(b) otherwise subject to statute, administrative rules, or other state regulations as if the student was enrolled in the public education system.
Enacted by Chapter 1, 2023 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 6 - State Funding -- Programs Administered by Other Agencies › Part 4 - Utah Fits All Scholarship Program › Section 409 - Eligible service providers.

Effective 5/3/2023
53F-6-409.
Eligible service providers.
(1) To be an eligible service provider, a private program or service:
(a) shall provide to the program manager:
(i) a federal employer identification number;
(ii) the provider's address and contact information;
(iii) a description of each program or service the provider proposes to offer directly to a scholarship student; and
(iv) subject to Subsection (2), any other information as required by the program manager;
(b) shall comply with the antidiscrimination provisions of 42 U.S.C. Sec. 2000d; and
(c) may not act as a consultant, clearing house, or intermediary that connects a scholarship student with or otherwise facilitates the student's engagement with a program or service that another entity provides.
(2) The program manager shall adopt policies that maximize the number of eligible service providers, including accepting new providers throughout the school year, while ensuring education programs or services provided through the program meet student needs and otherwise comply with this part.
(3) A private program or service intending to receive scholarship funds shall:
(a) submit an application to the program manager; and
(b) agree to not refund, rebate, or share scholarship funds with scholarship students or scholarship students' parents in any manner except remittances or refunds to a scholarship account in accordance with this part and procedures that the program manager establishes.
(4) The program manager shall:
(a) if the private program or service meets the eligibility requirements of this section, recognize the private program or service as an eligible service provider and approve a private program or service's application to receive scholarship funds on behalf of a scholarship student; and
(b) make available to the public a list of eligible service providers approved under this section.
(5) A private program or service approved under this section that changes ownership shall:
(a) cease operation as an eligible service provider until:
(i) the program or service submits a new application to the program manager; and
(ii) the program manager approves the new application; and
(b) demonstrate that the private program or service continues to meet the eligibility requirements of this section.
Enacted by Chapter 1, 2023 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 6 - State Funding -- Programs Administered by Other Agencies › Part 4 - Utah Fits All Scholarship Program › Section 410 - Parental rights -- Optional assessment.

Effective 5/3/2023
53F-6-410.
Parental rights -- Optional assessment.
(1) In accordance with Section 53G-6-803 regarding a parent's right to academic accommodations, nothing in this chapter restricts or affects a parent's interests and role in the care, custody, and control of the parent's child, including the duty and right to nurture and direct the child's upbringing and education.
(2)
(a) A parent may request that the program manager facilitate one of the following assessments of the parent's scholarship student:
(i) a standards assessment described in Section 53E-4-303;
(ii) a high school assessment described in Section 53E-4-304;
(iii) a college readiness assessment described in Section 53E-4-305;
(iv) an assessment of students in grade 3 to measure reading grade level described in Section 53E-4-307; or
(v) a nationally norm-referenced assessment.
(b)
(i) Notwithstanding any other provision of law, the entity administering an assessment described in Subsection (2)(a) to a scholarship student in accordance with this section may not report the result of or any other data pertaining to the assessment or scholarship student to a person other than the program manager, the scholarship student, or the scholarship student's parent.
(ii) The program manager may not report or communicate the result or data described in Subsection (2)(b)(i) to a person other than the relevant scholarship student and the scholarship student's parent unless the result or data is included in a de-identified compilation of data related to all scholarship students.
(c) In any communication from the program manager regarding an assessment described in this Subsection (2), the program manager shall include a disclaimer that no assessment is required.
(d) The completion of an optional assessment under this section satisfies the portfolio eligibility qualification described in Subsection 53F-6-402(3)(d).
Enacted by Chapter 1, 2023 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 6 - State Funding -- Programs Administered by Other Agencies › Part 4 - Utah Fits All Scholarship Program › Section 411 - Program funding.

Effective 5/3/2023
53F-6-411.
Program funding.
(1) If a scholarship student enters or reenters the public education system during a given school year:
(a) no later than five business days after the day on which the student enters or reenters the public education system, the program manager shall immediately remove the balance in the scholarship student's scholarship account for other use within the program;
(b) the state board may not distribute any remaining state funds to the program manager for the student; and
(c) the program manager may use the balance described in Subsection (1)(a) for another scholarship student.
(2) At the end of a school year, a program manager shall withdraw any remaining scholarship funds in a scholarship account and retain the scholarship funds for disbursement in the following year.
(3)
(a) To administer the program, the program manager may use up to the lesser of 5% or $2,500,000 of the funds the Legislature appropriates for the program.
(b) Subject to Subsection (3)(a), the funds for program administration described in Subsection (3)(a) are nonlapsing.
(c) The program manager may not retain administrative cost balances in excess of 25% of total administrative costs in any fiscal year.
Enacted by Chapter 1, 2023 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 6 - State Funding -- Programs Administered by Other Agencies › Part 4 - Utah Fits All Scholarship Program › Section 412 - Reports.

Effective 5/3/2023
53F-6-412.
Reports.
Beginning in 2025 and in accordance with Section 68-3-14 and the Family Educational Rights and Privacy Act, 20 U.S.C. Sec. 1232g:
(1) the program manager shall submit a report on the program to the Education Interim Committee no later than September 1 of each year that includes:
(a) the total amount of tuition and fees qualifying providers charged for the current year and previous two years;
(b) the total amount of goods paid for with scholarship funds in the previous year and a general characterization of the types of goods;
(c) administrative costs of the program;
(d) the number of scholarship students from each county and the aggregate number of eligible students on the waitlist described in Section 53F-6-405;
(e) the percentage of first-time scholarship students who were enrolled in a public school during the previous school year or who entered kindergarten or a higher grade for the first time in Utah;
(f) the program manager's strategy and outreach efforts to reach eligible students whose family income is at or below 200% of the federal poverty level and related obstacles to enrollments;
(g) in the report that the program manager submits in 2025, information on steps the program manager has taken and processes the program manager has adopted to implement the program; and
(h) any other information regarding the program and the program's implementation that the committee requests; and
(2) the state board shall submit a report on the cost-effectiveness of the program to the Education Interim Committee no later than September 1 of each year.
Enacted by Chapter 1, 2023 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 6 - State Funding -- Programs Administered by Other Agencies › Part 4 - Utah Fits All Scholarship Program › Section 413 - Legal proceedings.

Effective 5/3/2023
53F-6-413.
Legal proceedings.
(1) In any legal proceeding against the state in which a qualifying provider challenges the application of this part to the qualifying provider, the state shall bear the burden of establishing that the law:
(a) is necessary; and
(b) does not impose an undue burden on the qualifying provider.
(2) The following bear no liability based on the award or use of scholarship funds under this part:
(a) the state;
(b) the state board;
(c) the program manager; or
(d) an LEA.
(3) If any provision of this part is the subject of a state or federal constitutional challenge in a state court, scholarship students and scholarship students' parents may intervene as a matter of right to defend the program's constitutionality, subject to any court order that all defending parents and scholarship students intervene jointly.
Enacted by Chapter 1, 2023 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 6 - State Funding -- Programs Administered by Other Agencies › Part 4 - Utah Fits All Scholarship Program › Section 414 - Severability.

Effective 5/3/2023
53F-6-414.
Severability.
(1) If any provision of this part or the application of any provision of this part to any person or circumstance is held invalid by a final decision of a court of competent jurisdiction, the remaining provisions of this part remain effective without the invalidated provision or application.
(2) The provisions of this part are severable.
Enacted by Chapter 1, 2023 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 6 - State Funding -- Programs Administered by Other Agencies › Part 4 - Utah Fits All Scholarship Program › Section 415 - Procurement flexibility.

Effective 5/3/2023
53F-6-415.
Procurement flexibility.
For the year 2023, if the state board determines that it is not feasible to successfully meet a procurement and contracting deadline in this part, the state board may extend the deadline by no more than 90 days.
Enacted by Chapter 353, 2023 General Session
Technically renumbered to avoid duplication of newly enacted Chapter also in HB 215, Chapter 1.
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 7 - State Funding -- Education Administration › Part 2 - State Board of Education › Section 201 - Appropriations from Automobile Driver Education Tax Account.

Effective 5/14/2019
53F-7-201.
Appropriations from Automobile Driver Education Tax Account.
There is appropriated to the state board from the Automobile Driver Education Tax Account, annually, all money in the account, in excess of the expense of administering the collection of the tax, for use and distribution in the administration and maintenance of driver education classes and programs with respect to classes offered in the school district and the establishment of experimental programs, including the purchasing of equipment, by the state board.
Amended by Chapter 186, 2019 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 7 - State Funding -- Education Administration › Part 2 - State Board of Education › Section 202 - Distribution of one-time funding for student and school support.

Effective 7/1/2023
53F-7-202.
Distribution of one-time funding for student and school support.
(1) Subject to legislative appropriations, the state board shall allocate one-time funding appropriated for student and school support in accordance with this section by:
(a) for charter schools:
(i) distributing an amount that is equal to the product of:
(A) charter school enrollment on October 1 in the prior year, or projected enrollment for a charter school in the charter school's first year of operations, divided by enrollment on October 1 in public schools statewide in the prior year; and
(B) the total amount available for distribution; and
(ii) allocating to each charter school:
(A) an equally divided portion of 20% of the amount described in Subsection (1)(a)(i); and
(B) 80% of the amount described in Subsection (1)(a)(i) on a per-student basis; and
(b) for school districts, distributing the remainder of funds available for distribution after the distribution to charter schools under Subsection (1)(a) by allocating to each school district:
(i) a base allocation relative to student enrollment as follows:
(A) for a school district with enrollment less than 1% of total state enrollment, $500,000;
(B) for a school district with enrollment of between 1% and 5% of total state enrollment, $350,000; and
(C) for a school district with enrollment greater than 5% of total state enrollment, $200,000; and
(ii) after the base allocation described in Subsection (1)(b)(i), the remainder on a per-student basis.
(2)
(a) An LEA shall:
(i) use funds that the state board distributes under this section to support students and schools through one-time priorities that the relevant local governing board approves, including student safety, technology, instructional materials, and capital facility improvements; and
(ii) submit to the state board, using the survey described in Subsection (3), an accounting of the LEA's use of the funds that the state board distributes under this section for the given fiscal year.
(b) Subsection (2)(a) does not require state board authorization or approval of an LEA expenditure.
(3) The state board shall:
(a) create a one-page survey to allow LEAs to report the LEA's expenditures as described in Subsection (2)(a); and
(b) after the close of each fiscal year, report to the Public Education Appropriations Subcommittee at or before the subcommittee's October meeting regarding expenditures described in this section statewide the previous fiscal year.
(4) An LEA may use funds distributed under this section in a given fiscal year over multiple fiscal years.
Amended by Chapter 467, 2023 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 7 - State Funding -- Education Administration › Part 2 - State Board of Education › Section 203 - Paid professional hours for educators.

Effective 5/3/2023
53F-7-203.
Paid professional hours for educators.
(1) Subject to legislative appropriations, the state board shall provide funding to each LEA to provide additional paid professional hours to the following educators in accordance with this section:
(a) general education and special education teachers;
(b) counselors;
(c) school administration;
(d) school specialists;
(e) student support;
(f) school psychologists;
(g) speech language pathologists; and
(h) audiologists.
(2) The state board shall distribute funds appropriated to the state board under Subsection 53F-9-204(6) to each LEA in proportion to the number of educators described in Subsection (1) within the LEA.
(3) An LEA shall use funding under this section to provide paid professional hours that:
(a) provide educators with the knowledge and skills necessary to enable students to succeed in a well-rounded education and to meet the challenging state academic standards; and
(b) may include activities that:
(i) improve and increase an educator's:
(A) knowledge of the academic subjects the educator teaches;
(B) time to plan and prepare daily lessons based on student needs;
(C) understanding of how students learn; and
(D) ability to analyze student work and achievement from multiple sources, including how to adjust instructional strategies, assessments, and materials based on the analysis;
(ii) are an integral part of broad school-wide and LEA-wide educational improvement plans;
(iii) allow personalized plans for each educator to address the educator's specific needs identified in observation or other feedback;
(iv) advance educator understanding of:
(A) effective and evidence-based instructional strategies; and
(B) strategies for improving student academic achievement or substantially increasing the knowledge and teaching skills of educators;
(v) are aligned with, and directly related to, academic goals of the school or LEA; and
(vi) include instruction in the use of data and assessments to inform and instruct classroom practice.
(4)
(a) An educator shall:
(i) on or before the fifth day of instruction in a given school year, create a plan, in consultation with the educator's principal, on how the educator plans to use paid professional hours provided under this section during the school year; and
(ii) before the end of a given school year, provide a written statement to the educator's principal of how the educator used paid professional hours provided under this section during the school year.
(b)
(i) Subsection (4)(a)(i) does not limit an educator who begins employment after the fifth day of instruction in a given year from receiving paid professional hours under this section.
(ii) An LEA may prorate the paid professional hours of an educator who begins employment after the fifth day of instruction in a given year according to the portion of the school year for which the LEA employs the educator.
Amended by Chapter 348, 2023 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 7 - State Funding -- Education Administration › Part 3 - Utah Schools for the Deaf and Blind › Section 301 - Annual salary adjustments for Utah Schools for the Deaf and the Blind educators -- Legislative appropriation.

Effective 5/14/2019
53F-7-301.
Annual salary adjustments for Utah Schools for the Deaf and the Blind educators -- Legislative appropriation.
Subject to future budget constraints, the Legislature shall annually appropriate money to the state board for the salary adjustments described in Section 53E-8-302, including step and lane changes.
Amended by Chapter 186, 2019 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 8 - Local Funding › Part 2 - General Tax Provisions › Section 201 - Annual certification of tax rate proposed by local school board -- Inclusion of school district budget -- Modified filing date.

Effective 5/14/2019
53F-8-201.
Annual certification of tax rate proposed by local school board -- Inclusion of school district budget -- Modified filing date.
(1) Prior to June 22 of each year, each local school board shall certify to the county legislative body in which the district is located, on forms prescribed by the State Tax Commission, the proposed tax rate approved by the local school board.
(2) A copy of the district's budget, including items under Section 53G-7-302, and a certified copy of the local school board's resolution which approved the budget and set the tax rate for the subsequent school year beginning July 1 shall accompany the tax rate.
(3) If the tax rate approved by the local school board is in excess of the certified tax rate, as defined in Section 59-2-924, the date for filing the tax rate and budget adopted by the local school board shall be that established under Section 59-2-919.
Amended by Chapter 186, 2019 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 8 - Local Funding › Part 2 - General Tax Provisions › Section 202 - Levy of tax -- Collection and deposit.

Effective 1/24/2018
53F-8-202.
Levy of tax -- Collection and deposit.
(1) After the valuation of property has been extended on the assessment rolls, the county legislative body shall levy a tax on the taxable property in the respective school districts at the rate submitted by each local school board under Section 53F-8-201.
(2) These taxes shall be collected by the county officers in the same manner as other taxes are collected.
(3) The county treasurer shall pay the tax revenues to the respective district's business administrator who shall hold the tax revenue subject to the order of the local school board.
Renumbered and Amended by Chapter 2, 2018 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 8 - Local Funding › Part 2 - General Tax Provisions › Section 203 - Payment out of tax money by county treasurer.

Effective 1/24/2018
53F-8-203.
Payment out of tax money by county treasurer.
(1) Each county treasurer shall pay the appropriate proportionate share of delinquent taxes, together with interest and costs on all tax sales, to each affected school district.
(2) The treasurer shall make payment as quickly as possible after collection or realization.
Renumbered and Amended by Chapter 2, 2018 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 8 - Local Funding › Part 3 - Local Levies › Section 302 - Board local levy.

Effective 5/8/2018
53F-8-302.
Board local levy.
(1) The terms defined in Section 53F-2-102 apply to this section.
(2) Subject to the other requirements of this section, a local school board may levy a tax to fund the school district's general fund.
(3)
(a) For purposes of this Subsection (3), "combined rate" means the sum of:
(i) the rate imposed by a local school board under Subsection (2); and
(ii) the charter school levy rate, described in Section 53F-2-703, for the local school board's school district.
(b) Beginning on January 1, 2018, a school district's combined rate may not exceed .0025 per dollar of taxable value in any calendar year.
(4) In addition to the revenue a school district collects from the imposition of a levy pursuant to this section, the state shall contribute an amount as described in Section 53F-2-601.
(5)
(a) For a calendar year beginning on or after January 1, 2017, the State Tax Commission shall adjust a board local levy rate imposed by a local school board under this section by the amount necessary to offset the change in revenues from the charter school levy imposed under Section 53F-2-703.
(b) A local school board is not required to comply with the notice and public hearing requirements of Section 59-2-919 for an offset described in Subsection (5)(a) to the change in revenues from the charter school levy imposed under Section 53F-2-703.
(c) So long as the charter school levy rate does not exceed 25% of the charter school levy per district revenues, a local school board may not increase a board local levy rate under this section if the purpose of increasing the board local levy rate is to capture the revenues assigned to the charter school levy through the adjustment in a board local levy rate under Subsection (5)(a).
(d) Before a local school board takes action to increase a board local levy rate under this section, the local school board shall:
(i) prepare a written statement that attests that the local school board is in compliance with Subsection (5)(c);
(ii) read the statement described in Subsection (5)(d)(i) during a local school board public meeting where the local school board discusses increasing the board local levy rate; and
(iii) send a copy of the statement described in Subsection (5)(d)(i) to the State Tax Commission.
Renumbered and Amended by Chapter 2, 2018 General Session
Amended by Chapter 456, 2018 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 8 - Local Funding › Part 3 - Local Levies › Section 303 - Capital local levy.

Effective 1/1/2021
53F-8-303.
Capital local levy.
(1) As used in this section:
(a) "Cost of the basic program" means the cost of the programs described in Title 53F, Chapter 2, Part 3, Basic Program (Weighted Pupil Units) in a school district.
(b) "Low-revenue year" means a fiscal year for which the Legislature appropriates ongoing funding from the Public Education Economic Stabilization Restricted Account under Subsection 53F-9-204(3)(b).
(2) Subject to the other requirements of this section, a local school board may levy a tax to fund the school district's:
(a) capital projects;
(b) technology programs or projects; or
(c) subject to Subsection (4), operational expenses for a low-revenue year.
(3) A tax rate imposed by a school district pursuant to this section may not exceed .0030 per dollar of taxable value in any calendar year.
(4) Except as provided in Subsection (6), for a low-revenue year, a local school board may transfer an amount of revenue from the school district's capital project fund to the school district's general fund for the local school board's school district for operational expenses in an amount equal to:
(a) for a local school board in a county of the first, second, or third class, revenue generated by up to .0002 per dollar of taxable value of the capital local levy; or
(b) for a local school board in a county of the fourth, fifth, or sixth class, up to the lesser of:
(i) 10% of the cost of the basic program; or
(ii) 25% of the revenue that the school district's capital local levy generates.
(5) The state board shall notify local school boards, school district superintendents, and business administrators in the event of a low-revenue year.
(6)
(a) For the fiscal years beginning on July 1, 2020, and July 1, 2021, a local school board may transfer revenue derived from a levy under this section from the school district's capital project fund to the school district's general fund for the local school board's school district for operational expenses.
(b) If a local school board transfers revenue for operational expenses under Subsection (6)(a), the local school board shall, in a public meeting:
(i) notify the public of the local school board's transfer of the funds for operational expenses, including describing how the local school board proposes to use the funds;
(ii) for the fiscal year beginning July 1, 2021, allow an opportunity for public comment during the board's budget hearing in accordance with the notice and hearing requirements described in Section 53G-7-303; and
(iii) approve the proposed use of the funds by majority vote of the local school board.
Amended by Chapter 2, 2020 Special Session 5
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 8 - Local Funding › Part 4 - Obsolete Tax Levies › Section 402 - Special tax to buy school building sites, build and furnish schoolhouses, or improve school property.

Effective 5/14/2019
53F-8-402.
Special tax to buy school building sites, build and furnish schoolhouses, or improve school property.
(1)
(a) Except as provided in Subsection (6), a local school board may, by following the process for special elections established in Sections 20A-1-203 and 20A-1-204, call a special election to determine whether a special property tax should be levied for one or more years to buy building sites, build and furnish schoolhouses, or improve the school property under its control.
(b) The tax may not exceed .2% of the taxable value of all taxable property in the district in any one year.
(2) The local school board shall give reasonable notice of the election and follow the same procedure used in elections for the issuance of bonds.
(3) If a majority of those voting on the proposition vote in favor of the tax, it is computed on the valuation of the county assessment roll for that year.
(4)
(a) Within 20 days after the election, the local school board shall certify the amount of the approved tax to the governing body of the county in which the school district is located.
(b) The governing body shall acknowledge receipt of the certification and levy and collect the special tax.
(c) It shall then distribute the collected taxes to the business administrator of the school district at the end of each calendar month.
(5) The special tax becomes due and delinquent and attaches to and becomes a lien on real and personal property at the same time as state and county taxes.
(6) Notwithstanding Subsections (3) and (4), beginning January 1, 2012, a local school board may not levy a tax in accordance with this section.
Amended by Chapter 186, 2019 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 8 - Local Funding › Part 4 - Obsolete Tax Levies › Section 403 - School transportation levy.

Effective 5/14/2019
53F-8-403.
School transportation levy.
(1) Except as provided in Subsection (5), a local school board may provide for the transportation of students regardless of the distance from school, from a tax rate not to exceed .0003 per dollar of taxable value levied by the local school board.
(2) A local school board may use revenue from the tax described in Subsection (1) to pay for transporting students and for the replacement of school buses.
(3)
(a) If a local school board levies a tax under Subsection (1) of at least .0002, the state may contribute an amount not to exceed 85% of the state average cost per mile, contingent upon the Legislature appropriating funds for a state contribution.
(b) The state board's employees shall distribute the state contribution according to rules enacted by the state board.
(4)
(a) The amount of state guarantee money that a school district would otherwise be entitled to receive under Subsection (3) may not be reduced for the sole reason that the school district's levy is reduced as a consequence of changes in the certified tax rate under Section 59-2-924 due to changes in property valuation.
(b) Subsection (4)(a) applies for a period of two years following the change in the certified tax rate.
(5) Beginning January 1, 2012, a local school board may not impose a tax in accordance with this section.
(6) The terms defined in Section 53F-2-102 apply to this section.
Amended by Chapter 186, 2019 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 9 - Funds and Accounts › Part 1 - General Provisions › Section 103 - Nonlapsing funds.

Effective 7/1/2019
53F-9-103.
Nonlapsing funds.
All appropriations to the state board are nonlapsing, including appropriations to the Minimum School Program and all agencies, line items, and programs under the jurisdiction of the state board.
Enacted by Chapter 330, 2020 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 9 - Funds and Accounts › Part 2 - Uniform School Fund › Section 201.1 - Appropriations to the Minimum School Program from the Uniform School Fund.

Affected by 63I-1-253 on 7/1/2030
Effective 7/1/2022
Superseded 1/1/2025
53F-9-201.1.
Appropriations to the Minimum School Program from the Uniform School Fund.
(1) As used in this section:
(a) "Base budget" means the same as that term is defined in legislative rule.
(b) "Enrollment growth and inflation estimates" means the cost estimates regarding enrollment growth and inflation described in Section 53F-2-208.
(2) Except as provided in Subsection 53F-9-204(3), for a fiscal year beginning on or after July 1, 2021, when preparing the Public Education Base Budget, the Office of the Legislative Fiscal Analyst shall include appropriations to the Minimum School Program from the Uniform School Fund, and, subject to Subsection 53F-9-204(3), the Public Education Economic Stabilization Restricted Account, in an amount that is greater than or equal to the sum of:
(a) the ongoing Income Tax Fund and Uniform School Fund appropriations to the Minimum School Program in the current fiscal year; and
(b) subject to Subsection 53F-9-204(3)(b), enrollment growth and inflation estimates.
(3) The total annual amount deposited into the Uniform School Fund, including the deposits through the distributions described in Sections 59-7-532 and 59-10-544, for a given fiscal year may not exceed the amount appropriated from the Uniform School Fund for that fiscal year.
Amended by Chapter 456, 2022 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 9 - Funds and Accounts › Part 2 - Uniform School Fund › Section 201.1 - Appropriations to the Minimum School Program from the Uniform School Fund.

Affected by 63I-1-253 on 7/1/2030
Effective 1/1/2025
53F-9-201.1.
Appropriations to the Minimum School Program from the Uniform School Fund.
(1) As used in this section:
(a) "Base budget" means the same as that term is defined in legislative rule.
(b) "Enrollment growth and inflation estimates" means the cost estimates regarding enrollment growth and inflation described in Section 53F-2-208.
(2) Except as provided in Subsection 53F-9-204(3), for a fiscal year beginning on or after July 1, 2021, when preparing the Public Education Base Budget, the Office of the Legislative Fiscal Analyst shall include appropriations to the Minimum School Program from the Uniform School Fund, and, subject to Subsection 53F-9-204(3), the Public Education Economic Stabilization Restricted Account, in an amount that is greater than or equal to the sum of:
(a) the ongoing Income Tax Fund and Uniform School Fund appropriations to the Minimum School Program in the current fiscal year; and
(b) subject to Subsection 53F-9-204(3)(b):
(i) enrollment growth and inflation estimates; and
(ii) to increase the value of the weighted pupil unit, as defined in Section 53F-2-102, an amount equal to a projected reduction in appropriations to the Minimum School Program from the Uniform School Fund for the given fiscal year related to a decline in student enrollment that the Office of the Legislative Fiscal Analyst recommends to the Executive Appropriations Committee, in consultation with the state board and the Governor's Office of Planning and Budget:
(A) for the fiscal years beginning on July 1, 2025, 2026, 2027, 2028, and 2029; and
(B) if the Legislature amends the sunset date described in Section 63I-1-253 after a sunset review, for the fiscal years beginning on July 1, 2030, 2031, 2032, 2033, and 2034.
(3) The total annual amount deposited into the Uniform School Fund, including the deposits through the distributions described in Sections 59-7-532 and 59-10-544, for a given fiscal year may not exceed the amount appropriated from the Uniform School Fund for that fiscal year.
Amended by Chapter 187, 2023 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 9 - Funds and Accounts › Part 2 - Uniform School Fund › Section 204 - Public Education Economic Stabilization Restricted Account.

Effective 7/1/2022
53F-9-204.
Public Education Economic Stabilization Restricted Account.
(1) There is created within the Uniform School Fund a restricted account known as the "Public Education Economic Stabilization Restricted Account."
(2)
(a) Except as provided in Subsection (2)(b), the account shall be funded from the following revenue sources:
(i) 15% of the difference between, as determined by the Office of the Legislative Fiscal Analyst:
(A) the estimated amount of ongoing Income Tax Fund and Uniform School Fund revenue available for the Legislature to appropriate for the next fiscal year; and
(B) the amount of ongoing appropriations from the Income Tax Fund and Uniform School Fund in the current fiscal year; and
(ii) other appropriations as the Legislature may designate.
(b) If the appropriation described in Subsection (2)(a) would cause the ongoing appropriations to the account to exceed 11% of Uniform School Fund appropriations described in Section 53F-9-201.1 for the same fiscal year, the Legislature shall appropriate only those funds necessary to ensure that the ongoing appropriations to the account equal 11% of Uniform School Fund appropriations for that fiscal year.
(3) Subject to the availability of ongoing appropriations to the account, in accordance with Utah Constitution, Article X, Section 5, Subsection (4), the ongoing appropriation to the account shall be used to fund:
(a) except for a year described in Subsection (3)(b), one-time appropriations to the public education system; and
(b) the Minimum School Program for a year in which Income Tax Fund revenue and Uniform School Fund revenue are insufficient to fund:
(i) ongoing appropriations to the public education system; and
(ii) enrollment growth and inflation estimates, as defined in Section 53F-9-201.1.
(4)
(a) The account shall earn interest.
(b) All interest earned on account money shall be deposited in the account.
(5) On or before December 31, 2023, and every three years thereafter, the Office of the Legislative Fiscal Analyst shall:
(a) review the percentages described in Subsections (2)(a)(i) and (2)(b); and
(b) recommend to the Executive Appropriations Subcommittee any changes based on the review described in Subsection (5)(a).
(6) In preparing budget bills for a given fiscal year, the Executive Appropriations Committee shall make the one-time appropriations described in Subsection (3)(a) by appropriating at least the lesser of 10% of the total amount of the one-time appropriations or the cost of providing 32 paid professional hours for teachers in accordance with Section 53F-7-203.
Amended by Chapter 386, 2022 General Session
Amended by Chapter 456, 2022 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 9 - Funds and Accounts › Part 2 - Uniform School Fund › Section 206 - School Building Revolving Account -- Access to the account.

Effective 5/14/2019
53F-9-206.
School Building Revolving Account -- Access to the account.
(1)
(a) There is created within the Uniform School Fund a restricted account known as the "School Building Revolving Account" to provide short-term help to school districts to meet district needs for school building construction and renovation.
(b) The state superintendent shall administer the School Building Revolving Account in accordance with Chapter 3, State Funding -- Capital Outlay Programs, and rules adopted by the state board.
(2) The state board may not allocate funds from the School Building Revolving Account that exceed a school district's bonding limit minus its outstanding bonds.
(3) In order to receive money from the School Building Revolving Account, a school district shall:
(a) levy a combined capital levy rate of at least .0024;
(b) contract with the state superintendent to repay the money, with interest at a rate established by the state superintendent, within five years of receipt, using future state capital outlay allocations, local revenues, or both;
(c) levy sufficient ad valorem taxes under Section 11-14-310 to guarantee annual loan repayments, unless the state superintendent alters the payment schedule to improve a hardship situation; and
(d) meet any other condition established by the state board pertinent to the loan.
(4)
(a) The state superintendent shall establish a committee, including representatives from state and local education entities, to:
(i) review requests by school districts for loans under this section; and
(ii) make recommendations regarding approval or disapproval of the loan applications to the state superintendent.
(b) If the committee recommends approval of a loan application under Subsection (4)(a)(ii), the committee's recommendation shall include:
(i) the recommended amount of the loan;
(ii) the payback schedule; and
(iii) the interest rate to be charged.
Amended by Chapter 186, 2019 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 9 - Funds and Accounts › Part 3 - Education Fund › Section 301 - Charter School Levy Account.

Effective 3/24/2022
53F-9-301.
Charter School Levy Account.
(1)
(a) The terms defined in Section 53G-5-102 apply to this section.
(b) As used in this section, "account" means the Charter School Levy Account created in this section.
(2) There is created within the Income Tax Fund a restricted account known as the "Charter School Levy Account."
(3) The account shall be funded by amounts deposited into the account in accordance with Section 53F-2-703.
(4) Upon appropriation from the Legislature, the state board shall distribute funds from the account as described in Section 53F-2-703.
(5) The account shall earn interest.
(6) Interest earned on the account shall be deposited into the account.
(7) Funds in the account are nonlapsing.
Amended by Chapter 456, 2022 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 9 - Funds and Accounts › Part 3 - Education Fund › Section 302 - Minimum Basic Growth Account.

Effective 7/1/2023
53F-9-302.
Minimum Basic Growth Account.
(1) As used in this section, "account" means the Minimum Basic Growth Account created in this section.
(2) There is created within the Income Tax Fund a restricted account known as the "Minimum Basic Growth Account."
(3) The account shall be funded by amounts deposited into the account in accordance with Section 53F-2-301.
(4) The account shall earn interest.
(5) Interest earned on the account shall be deposited into the account.
(6) Upon appropriation by the Legislature:
(a) 75% of the money from the account shall be used to fund the state's contribution to the voted local levy guarantee described in Section 53F-2-601;
(b) 20% of the money from the account shall be used to fund the Capital Outlay Foundation Program as provided in Section 53F-3-202; and
(c) 5% of the money from the account shall be used to fund the Capital Outlay Enrollment Growth Program as provided in Section 53F-3-203.
Amended by Chapter 7, 2023 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 9 - Funds and Accounts › Part 3 - Education Fund › Section 303 - Charter School Reserve Account.

Effective 3/24/2022
53F-9-303.
Charter School Reserve Account.
(1) The terms defined in Section 53G-5-601 apply to this section.
(2) There is created within the Income Tax Fund a restricted account known as the "Charter School Reserve Account."
(3) The reserve account consists of:
(a) money credited to the account pursuant to Section 53G-5-607;
(b) money appropriated to the account by the Legislature;
(c) all income and interest derived from the deposit and investment of money in the account;
(d) federal grants; and
(e) private donations.
(4) Money in the reserve account may be appropriated by the Legislature to:
(a) restore amounts on deposit in a debt service reserve fund of a qualifying charter school to the debt service reserve fund requirement;
(b) pay fees and expenses of the authority;
(c) pay the principal of and interest on bonds issued for a qualifying charter school; or
(d) otherwise provide financial assistance to a qualifying charter school.
Amended by Chapter 456, 2022 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 9 - Funds and Accounts › Part 3 - Education Fund › Section 304 - Underage Drinking and Substance Abuse Prevention Program Restricted Account.

Effective 7/1/2023
53F-9-304.
Underage Drinking and Substance Abuse Prevention Program Restricted Account.
(1) As used in this section, "account" means the Underage Drinking and Substance Abuse Prevention Program Restricted Account created in this section.
(2) There is created within the Income Tax Fund a restricted account known as the "Underage Drinking and Substance Abuse Prevention Program Restricted Account."
(3)
(a) Before the Department of Alcoholic Beverage Services deposits any portion of the markup collected under Section 32B-2-304 into the Liquor Control Fund in accordance with Section 32B-2-301, the Department of Alcoholic Beverage Services shall deposit into the account:
(i) for the fiscal year that begins July 1, 2017, $1,750,000; or
(ii) for each fiscal year that begins on or after July 1, 2018, an amount equal to the amount that the Department of Alcoholic Beverage Services deposited into the account during the preceding fiscal year increased or decreased by a percentage equal to the percentage difference between the Consumer Price Index for the second preceding calendar year and the Consumer Price Index for the preceding calendar year.
(b) For purposes of this Subsection (3), the Department of Alcoholic Beverage Services shall calculate the Consumer Price Index in accordance with 26 U.S.C. Secs. 1(f)(4) and 1(f)(5).
(4) The account shall be funded:
(a) in accordance with Subsection (3);
(b) by appropriations made to the account by the Legislature; and
(c) by interest earned on money in the account.
(5)
(a) Except as provided in Subsection (5)(b), the state board shall use money in the account for the Underage Drinking and Substance Abuse Prevention Program described in Section 53G-10-406.
(b) If excess funds remain in the restricted account at the end of a given fiscal year after the use described in Subsection (5)(a), the state board may distribute the excess funds in the subsequent fiscal year through the block grant funding for public education prevention programs described in Section 53F-2-525.
Amended by Chapter 98, 2023 General Session
2023 Utah Code › Title 53F - Public Education System -- Funding › Chapter 9 - Funds and Accounts › Part 3 - Education Fund › Section 305 - Local Levy Growth Account.

Effective 7/1/2023
53F-9-305.
Local Levy Growth Account.
(1) As used in this section, "account" means the Local Levy Growth Account created in this section.
(2) There is created within the Income Tax Fund a restricted account known as the "Local Levy Growth Account."
(3) The account shall be funded by:
(a) amounts deposited into the account in accordance with Section 53F-2-301; and
(b) other legislative appropriations.
(4) The account shall earn interest.
(5) Interest earned on the account shall be deposited into the account.
(6) The Legislature shall appropriate money in the account to the state board.
Amended by Chapter 7, 2023 General Session