Utah Constitutional Amendment G, Use Income and Property Tax Revenue to Support Children and Individuals with Disabilities Amendment (2020)

Utah Constitutional Amendment G
Election date November 3, 2020
Topic State and local government budgets, spending and finance
Status a Approved
Type Constitutional amendment	Origin State legislature
List of Utah measuresUtah Constitutional Amendment AUtah Constitutional Amendment BUtah Constitutional Amendment CUtah Constitutional Amendment DUtah Constitutional Amendment EUtah Constitutional Amendment FUtah Constitutional Amendment GSubmit

Utah Constitutional Amendment G, the Use Income and Property Tax Revenue to Support Children and Individuals with Disabilities Amendment, was on the ballot in Utah as a legislatively referred constitutional amendment on November 3, 2020. It was approved.

A "yes" vote supported allowing the Utah State Legislature to use revenue from income taxes and intangible property taxes to support children and individuals with a disability.

A "no" vote opposed allowing the Utah State Legislature to use revenue from income taxes and intangible property taxes to support children and individuals with a disability, thereby continuing to limit such tax revenue to support public education and higher education.

Election results

Utah Constitutional Amendment G
Result		Votes	Percentage
Yes		764,420	54.09%
No		648,840	45.91%

Results are officially certified.

Source

Overview

What did Constitutional Amendment G do?

See also: Constitutional changes

Amendment G was designed to allow the Utah State Legislature to use revenue from income taxes and intangible property taxes to "support children and to support individuals with a disability." Going into the election, under the Utah Constitution, tax revenue from income taxes and intangible property could only be used to fund education.

Utah House Bill 357, titled Public Education Funding Stabilization, was set to take effect alongside Amendment G. HB 357 was designed to "stabilize education funding in circumstances in which revenues are insufficient to fund the public education system." HB 357 was set to provide for ongoing education funding and additional funding tied to growth in student enrollment and inflation.

Who was supporting and opposing this amendment?

See also: Support and Opposition

The constitutional amendment and House Bill 357 were supported by the Utah State Board of Education, Utah Education Association, Utah School Boards Association, Utah Association of Public Charter Schools, and other associations. The Utah Education Association wrote, "Senate Joint Resolution 9 allows income tax revenue to be used to provide services for children and the disabled in addition to education, all worthy of our tax support. House Bill 357 statutorily obligates legislators to invest in public education and provides a safety net to protect education funding from situations like we saw during the recession in 2008 when there was not enough revenue to even fund student enrollment growth."

Why was this measure on the ballot?

See also: Path to the ballot

In Utah, both chambers of the state legislature need to pass a constitutional amendment by a two-thirds vote during one legislative session to refer an amendment to the ballot.

The amendment was introduced into the legislature by Sen. Dan McCay (R) and Rep. Mike Schultz (R) as Senate Joint Resolution 9 on February 7, 2020. The Senate approved the measure along party lines with all 27 Senate Republicans voting yes and all six Senate Democrats voting no on March 6, 2020. The House approved the measure with amendments by a vote of 67-5 and the Senate concurred with the House's amendments by a vote of 26-2.

Text of measure

Ballot question

The ballot question was as follows:

“

Shall the Utah Constitution be amended to expand the uses of money the state receives from income taxes and intangible property taxes to include supporting children and supporting people with a disability? For ( ) Against ( )

”

Constitutional changes

See also: Utah Constitution

The measure amended section 5 of Article XIII of the Utah Constitution. The following underlined text was added and struck-through text was deleted:

Article XIII, Section 5. [Use and amount of taxes and expenditures.]

(5) All revenue from taxes on intangible property or from a tax on income shall be used:

(a) to support the systems of public education and higher education as defined in Article X, Section 2.; and

(b) to support children and to support individuals with a disability.

Impartial analysis

The impartial analysis for Constitutional Amendment G was included in the 2020 voter guide was as follows:

“ Current Provisions of the Utah Constitution Under the current Utah Constitution, the money the state receives from income taxes or from a tax on intangible property must be used only to support the systems of public education and higher education. Currently, the state taxes income but does not tax intangible property. Intangible property includes property such as stocks, bonds, patents, and copyrights. Effect of Constitutional Amendment G Constitutional Amendment G expands the allowable uses of the money the state receives from income taxes or from a tax on intangible property to include supporting children and supporting people with a disability. Effective Date If approved by the voters, Constitutional Amendment G takes effect on January 1, 2021. ”

Fiscal impact statement

The fiscal impact statement for Constitutional Amendment G was as follows:

“

The Legislative Fiscal Analyst has determined that Constitutional Amendment G will not result in any increase or decrease in revenue or cost to the state or to local governments. Currently, income taxes in the state total about $5 billion annually, which is spent to support public education and higher education. In addition, the state spends about $600 million annually of non-income tax money on programs for children and programs that benefit people with a disability. The amount of income tax money that will be spent in future years to support children and to support people with a disability will depend on how the Utah Legislature decides to allocate income tax money.

”

Readability score

See also: Ballot measure readability scores, 2020

Using the Flesch-Kincaid Grade Level (FKGL and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The Office of Legislative Research and General Counsel wrote the ballot language for this measure. The FKGL for the ballot title is grade level 13, and the FRE is 29. The word count for the ballot title is 32, and the estimated reading time is 8 seconds.

Support

Supporters

Officials

• Utah State Senator Dan McCay (R)
• Utah State Representative Mike Schultz (R)

Unions

• Utah Education Association

Organizations

• Utah Association of Public Charter Schools
• Utah Association of School Business Officials
• Utah School Boards Association
• Utah School Superintendents Association
• Utah State Board of Education

Arguments

• Utah State Senator Ann Millner (R): "I think we all want to make sure, as legislators in this state, that we're mindful of the needs of everyone in the state, that we all think that public education is a real priority, and I think we work to make sure that we're funding it. At the same time, we have responsibilities to be able to support our children. We know that [if a child] is not healthy, it's going to be difficult for that child to learn. So being able to support them and have CHIP (Children's Health Insurance Program) support, being able to have support for mental health, we need them to be able to learn when they go to the classroom and not expect that public education can do that all by themselves. We also know that one of our most vulnerable populations is our people with disabilities in this state. [The amendment] just gives us flexibility, over time, to be able to meet the needs of the most vulnerable populations and make sure we provide some security and predictability for public education."
• The Utah Education Association: "Senate Joint Resolution 9 allows income tax revenue to be used to provide services for children and the disabled in addition to education, all worthy of our tax support. House Bill 357 statutorily obligates legislators to invest in public education and provides a safety net to protect education funding from situations like we saw during the recession in 2008 when there was not enough revenue to even fund student enrollment growth."
• Utah PTA Communications Director Amy Choate-Nielsen: "There’s always that fear that if you open the door a little bit, it could go somewhere you don’t want it to go, but [House Bill 357) also gives guarantees that have never been had before and we are choosing to support those and believe that it’s important for education to have that statutory funding in place."

Official arguments

The following is the argument in support of the constitutional amendment that appeared in the official voter pamphlet submitted by State Senator Daniel McCay (R) and Representative Mike Schultz (R):

• Senator Daniel McCay and Representative Mike Schultz (Voter Guide): "With Constitutional Amendment G, Utah will protect and stabilize funding for education, children and individuals with disabilities for years to come. During the 2020 legislative session, Amendment G was supported by the following education groups: • Utah State Board of Education • Utah School Boards Association • Utah School Superintendents Association • Utah Association of Public Charter Schools • Our Schools Now • Utah Public Employees Association • Utah Education Association • Utah PTA • Utah Taxpayers Association The proposal includes: Funding Assurance – Income tax is the least stable source of education funding. Amendment G stabilizes education funding and creates safeguards to ensure Utah is prepared to fund future growth and adjust for inflation. Amendment G continues the dedicated revenue source to fund education and expands the services funded through income tax. This expansion acknowledges the increasing importance of physical and mental health for academic success. This amendment gives Utah more flexibility to support our children’s learning outcomes. Safety Net – Amendment G is specifically designed for economic uncertainty when income tax revenues shrink. The proposal protects education funds and moves current K-12 education funding into a constitutionally protected account. It also ensures education funding will automatically grow by tying it to enrollment growth and inflation, providing K-12 education greater security and stability. The Utah Legislature is committed to supporting Utah’s educators and has increased education funding by $1 billion in the last five years. Amendment G provides educational security in funding, especially in down years like 2020. Utah’s students and educators deserve funding stability and security. Vote FOR Constitutional Amendment G."

Opposition

Opponents

Organizations

• Utah Citizens' Counsel (UCC)

Arguments

• Utah Citizens' Counsel (UCC): "(1) Utah does not begin to fund education at the levels needed currently; (2) HB 357-- a somewhat improved distribution scheme for public education funds--which takes effect if the Amendment passes, is not a guarantee of future funding; it can be amended or repealed by any future legislature; (3) if the Amendment passes,the Lieutenant Governor's Office estimates the loss of education funding at $600 million initially; the potential for far higher losses in the future is great; (4) once in place, amendment or repeal of this constitutional amendment will be prohibitively difficult, while statutory amendment or repeal of HB 357 is far easier; (5) the legislative flexibility to be achieved by expanding the income tax earmark is hypocritical: the Legislature has failed to achieve flexibility in its use of its sales tax revenues for children and individuals with a disability because of sales tax earmarks,especially for road construction, of about $500 million; (6) the ballot language is irresponsible because it does not inform voters that the impact of a yes vote to support children and to support individuals with a disability would remove the constitutional earmark currently dedicated solely for public and higher education. In other words, it is a one-sided explanation of the ballot proposition."
• David Irvine, former state legislator: "The new 'guarantee' [(HB 357)] is only a state statute that can be ignored or changed anytime without legal consequence. Future legislators and governors cannot be bound to the agreement, creating uncertainty in school funding, even as the student population continues to grow and become more complex. The Legislature is completely free to spend more on education under the current constitution. Isn’t that what you want? What most Utahns want? Why would we give them permission to spend less on our schools? That’s exactly what Amendment G tries to do. This isn’t a recipe for success."

Official arguments

The following are the arguments in opposition to the constitutional amendment that appeared in the official voter pamphlet submitted by Utah State Representative LaWanna Shurtliff (D) and State Senator Luz Escamilla (D):

• Senator Luz Escamilla (Voter Guide): "In 1946, Utah’s voters dedicated the state’s income tax revenues for the sole purpose of funding education. On numerous occasions since, voters have sustained and reaffirmed that commitment. Once again, voters are being asked to consider using income tax for other purposes. This constitutional amendment seems simple and sounds harmless. However, adding these few words to Article XIII, Section 5 of the Utah Constitution means suddenly pitting hundreds of vital social services programs against our already underfunded public education system. Utah consistently ranks 51st in the nation in per-pupil funding. The last thing we need to be doing right now is diverting even more funds away from our schools. Combined with significant economic uncertainty, this constitutional amendment poses a serious threat to both our public education system AND to vital programs for children and individuals with disabilities. Last year’s failed attempt at tax reform was flawed because it only addressed the sales tax side of our revenue structure. This amendment is equally flawed because it only addresses the income tax side. To meet the demands of our rapidly growing and changing state, we will need to roll up our sleeves and do the hard work needed to address both sides of the equation, then gain the support and buy-in of you, the voters. That is the responsible way forward. Amendment G is not the answer. Please join me in voting AGAINST Amendment G."
• Representative LaWanna Shurtliff (Voter Guide): "Amendment G lessens protections for students with disabilities and opens the door wider for vouchers by allowing income tax money, currently only available to spend on education, to be spent on children and adults with a disability. During tax reform, one option that was continuously negative to the public was amending the state constitution to remove a requirement that income taxes be used only for education. Amendment G chips away at that guaranteed funding source by allowing income tax dollars to be spent on people with a disability. Those tax dollars could be misused for vouchers to send students with disabilities to non-public schools. I am of the firm belief that public education dollars belong in our public schools. Vouchers also may lessen protections for students with a disability. Section 504 of the Rehabilitation Act strongly protects students with a disability from discrimination if they attend a school receiving federal financial assistance, which would include Utah public schools. Amendment G is concerning because it could allow for students with disabilities to receive vouchers to non-public schools, where those students are not as protected against discrimination as they are in our public school system. Utah continues to rank 51st in the nation in per-pupil spending. Voting to allow money that is constitutionally guaranteed to go to public education to be spent on other budget priorities is not the most prudent way to improve our public education system, especially in a year when budgets will be cut. Please join me in voting AGAINST Amendment G."

Campaign finance

See also: Campaign finance requirements for Utah ballot measures

Total campaign contributions:
Support:	$0.00
Opposition:	$0.00

If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.

Background

Education funding in Utah

The Utah Constitution requires individual income taxes, corporate income and franchise taxes, as well as taxes on intangible property to fund public and higher education in Utah. Tax revenue from these sources funds public elementary and secondary schools as well as public universities and colleges. According to Section 2 of Article X of the Utah Constitution, the Utah Legislature may also designate additional education institutions to receive state funding.

The total tax revenue from individual and corporate income taxes for the fiscal year 2018 was $4.45 billion. The Education Fund also received tax revenue from driver education fees, mineral production withholding, and wine and liquor. The total tax revenue collected for the Education Fund in 2018 was $4.52 billion.

Implementing legislation: House Bill 357

Utah House Bill 357, titled Public Education Funding Stabilization, would take effect if the constitutional amendment (SJR 9) is approved by voters. HB 357 was passed in the Senate by a vote of 27-1 and in the House by a vote of 70-2. The three no votes came from Democratic legislators. More information on House Bill 357 can be found here.

HB 357 was designed to "stabilize education funding in circumstances in which revenues are insufficient to fund the public education system." The bill would provide for ongoing education funding and additional funding tied to growth in student enrollment and inflation. HB 357 would rename the Growth in Student Population Restricted Account as the Public Education Economic Stabilization Restricted Account. HB 357 would allow local school districts, in low-revenue years, to use certain amounts of capital levy property tax revenue for school operations. Currently, capital levy property tax revenue is limited to funding technology programs and building projects.

The fiscal impact statement for HB 357 stated that the enactment of the bill "could shift as much as $3.6 billion of income tax revenue from the Education Fund to the Uniform School Fund ongoing beginning in FY 2022. It could further deposit an unknown amount of new income tax revenue into the re-named Public Education Economic Stabilization Restricted Account from 15% of revenue growth."

Legislator statements regarding HB 357

• HB 357 House sponsor Rep. Robert Spendlove (R) said that HB 357 "provides a floor for public education funding, not a ceiling."

• HB 357 Senate sponsor Sen. Ann Millner (R) said, "We began this journey because we know that income tax is unstable. ... The fact that we have a constitutional earmark for education does not mean we have a funding framework for education. That is what [HB 357] puts in place."

• House Minority Leader Rep. Brian King (D) said, "It's hard for me to vote in favor of a proposal that has the potential of taking over a half-billion dollars out of the Education Fund and making it available for other funding needs without having more time to look at this."

Referred amendments on the ballot

From 1996 through 2018, the state legislature referred 42 constitutional amendments to the ballot. Voters approved 38 and rejected four of the referred amendments. All of the amendments were referred to the ballot for general elections during even-numbered election years. The average number of amendments appearing on the general election ballot was between three and four. The approval rate at the ballot box was 90.48 percent during the 22-year period from 1996 through 2018. The rejection rate was 9.52 percent.

Legislatively-referred constitutional amendments, 1996-2018
Total number	Approved	Percent approved	Defeated	Percent defeated	Annual average	Annual median	Annual minimum	Annual maximum
42	38	90.48%	4	9.52%	3.50	3.00	1	6

Path to the ballot

See also: Amending the Utah Constitution

In Utah, both chambers of the state legislature need to pass a constitutional amendment by a two-thirds vote during one legislative session to refer an amendment to the ballot.

The amendment was introduced into the legislature by Sen. Dan McCay (R) and Rep. Mike Schultz (R) as Senate Joint Resolution 9 on February 7, 2020. The Senate approved the measure along party lines with all 27 Senate Republicans voting yes and all six Senate Democrats voting no on March 6, 2020. The House approved the measure with amendments on March 11, 2020, by a vote of 67-5. The Senate concurred with the House's amendments on the same day in a vote of 26-2.

The amendment must be approved by a majority of voters voting in the general election, not just a majority of voters voting on the amendment.

Vote in the Utah House of Representatives March 11, 2020
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 50  a
	Yes	No	Not voting
Total	67	5	3
Total percent	89.33%	6.66%	4%
Democrat	8	5	3
Republican	59	0	0

Vote in the Utah State Senate March 11, 2020
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 20  a
	Yes	No	Not voting
Total	26	2	1
Total percent	89.67%	6.89%	3.44%
Democrat	3	2	1
Republican	23	0	0

How to cast a vote

See also: Voting in Utah

Click "Show" to learn more about voter registration, identification requirements, and poll times in Utah.

How to cast a vote in Utah

The information below covers regular voting policies in the state. Information may have not applied to the election on November 3, 2020, because of temporary changes in response to coronavirus. Click here to read about changes made for the 2020 elections. Poll times Utah is an all-mail voting state that offers vote centers for voters that choose to vote in person. All vote centers are open from 7 a.m. to 8 p.m. local time. Utah voters are able to vote in person at any vote center. An individual who is in line at the time polls close must be allowed to vote. Registration requirements Check your voter registration status here. To register to vote in Utah, an applicant must be a citizen of the United States, a resident of Utah for at least 30 days prior to the election, and at least 18 years old by the next general election. Pre-registration is available for 16- and 17-year-olds. 17-year-olds may vote in primary elections if they will turn 18 by the general election. Registration can be completed online or by mailing in a form. The deadline to register online or by mail is 11 days before Election Day. After this deadline, voters may register in person at a vote center by casting a provisional ballot and providing two forms of identification. Automatic registration See also: Automatic voter registration Utah does not practice automatic voter registration. Online registration See also: Online voter registration Utah has implemented an online voter registration system. Residents can register to vote by visiting this website. Same-day registration See also: Same-day voter registration Utah allows same-day voter registration at polling places during the 10 days preceding and on Election Day. Residency requirements Prospective voters must be residents of the state for at least 30 days before the election. Verification of citizenship See also: Laws permitting noncitizens to vote in the United States Utah does not require proof of citizenship for voter registration. An individual must attest that they are a U.S. citizen when registering to vote. According to the state's voter registration application, a person who commits fraudulent registration is "guilty of a class A misdemeanor" under Utah Code 20A-2-401. All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters. Verifying your registration The Utah lieutenant governor’s office allows residents to check their voter registration status online by visiting this website. Voter ID requirements Utah requires in-person voters to present non-photo identification while voting. The following list of accepted ID was current as of May 2025: “ "Valid voter identification" means: a form of identification that bears the name and photograph of the voter which may include: a currently valid Utah driver license; a currently valid identification card issued under Title 53, Chapter 3, Part 8, Identification Card Act; a currently valid identification card that is issued by: the state; or a branch, department, or agency of the United States; a currently valid Utah permit to carry a concealed weapon; a currently valid United States passport; or a currently valid United States military identification card; one of the following identification cards, regardless of whether the card includes a photograph of the voter: a valid tribal identification card; a Bureau of Indian Affairs card; or a tribal treaty card; or two forms of identification not listed under Subsection (79)(a) or (b) but that bear the name of the voter and provide evidence that the voter resides in the voting precinct, which may include: before January 1, 2029, an original or copy of a current utility bill, dated no more than 90 calendar days before the date of the election; before January 1, 2029, an original or copy of a bank or other financial account statement, dated no more than 90 calendar days before the date of the election; a certified birth certificate; a valid social security card; an original or copy of a check issued by the state or the federal government, dated no more than 90 calendar days before the date of the election; an original or copy of a paycheck from the voter's employer, dated no more than 90 calendar days before the date of the election; a currently valid Utah hunting or fishing license; certified naturalization documentation; a currently valid license issued by an authorized agency of the United States; a certified copy of court records showing the voter's adoption or name change; a valid Medicaid card, Medicare card, or Electronic Benefits Transfer Card; a currently valid identification card issued by: a local government within the state; an employer for an employee; or a college, university, technical school, or professional school located within the state; or a current Utah vehicle registration. ” Click here for the Utah statute defining accepted ID to ensure you have the most current information.

See also

2020 measures

• 2020 ballot measures
• Taxes on the ballot

Utah

• Utah ballot measures
• Utah ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• Senate Joint Resolution 9
• Statewide Ballot Questions