Utah Amendment A, Constitutional Requirements for Education Funding Amendment (2024)

Utah Constitutional Requirements for Education Funding Amendment
Election date November 5, 2024
Topic Taxes and Education
Status Not on the ballot
Type Constitutional amendment	Origin State legislature

The Utah Constitutional Requirements for Education Funding Amendment was certified for the ballot in Utah as a legislatively referred constitutional amendment on November 5, 2024. On October 9, 2024, the 3rd Judicial District Court ruled that the measure was invalid. The measure was not published in a state newspaper 60 days prior to the election as required by the state constitution. Although the measure would be printed on ballots, votes on the measure would not be counted. Utah Senate President Stuart Adams (R-7) and House Speaker Mike Schultz (R-12) said they would not appeal the ruling. To read more about the lawsuit, click here.

A "yes" vote supported: requiring taxes on intangible property and income to be used to maintain a public education funding framework, provided through state law, that (1) uses a portion of revenue growth for Uniform School Fund expenditures for changes in student enrollment and long-term inflation and (2) provides a budgetary stabilization account; and allowing the state to use tax revenue for other purposes after education funding requirements are met.

A "no" vote opposed changing the allowed uses for income tax and intangible property tax revenue and opposes allowing the state to use tax revenue for other purposes after education funding requirements are met.

Another constitutional amendment was placed on the 2024 ballot in Utah that would increase the constitutional limit on annual distributions from the State School Fund for public education from 4% to 5% of the fund. To read more about the amendment, click here.

Overview

What would the amendment have changed about education funding in Utah?

See also: Text of measure

As of 2024, under Section 5 of Article XIII of the Utah Constitution, all revenue from income taxes and intangible property taxes must be used to fund public education, higher education, children, and persons with disabilities.

The proposed amendment would have removed the constitutional mandate on how revenues from these taxes are spent. The amendment would have provided that taxes on intangible property and income be used to maintain a public education funding framework, provided through state law, that (1) uses a portion of revenue growth for Uniform School Fund expenditures for changes in student enrollment and long-term inflation and (2) provides a budgetary stabilization account. The amendment would have allowed tax revenue from intangible property and income to be used for other purposes once the requirements for public education funding are met.

What did supporters and opponents say about this amendment?

See also: Support and Opposition

State Senator and amendment sponsor Dan McCay (R) said the amendment would "protect and provide continued constitutional protections but then allow for ... revenue in the income tax fund to be used for other state purposes once we fulfilled our responsibilities for growth, and for student enrollment and long-term inflation.” House Majority Leader Mike Schultz (R) said, "It’s time for us as a state to come together and figure out another way forward and how to balance our state’s budget. We have a constitutional duty to balance our state’s budget. We don’t get to make this decision. We can’t make this decision. This bill allows the citizens of the state to make the decision and I think that’s what we need to do."

Utah House Democrats said, "We cannot support these measures to remove the constitutional earmark on public education funding because education funding is essential to our state’s future and should never be used as a bargaining chip. We strongly believe that education funding is non-negotiable and as Democrats, we believe we must continue to keep public education a priority. ... The language in [the amendment] is vague and the House Democrats worry that the way it is written will result in a significant loss of investment into public education, making education funding subject to the whims of political tides."

Text of measure

Ballot title

The ballot title for the amendment was as follows:

“

Shall the Utah Constitution be amended to allow income tax money to be used for all state needs and prioritize public education funding for changes in enrollment and inflation? If this amendment is approved, state statute will eliminate the state sales tax on food. FOR ( ) AGAINST ( )

”

Constitutional changes

See also: Utah Constitution

The amendment would amend Section 5 of Article XIII of the Utah Constitution. The following underlined text would be added and struck-through text would be deleted:

Note: Hover over the text and scroll to see the full text.

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

(1) (a) The Legislature shall provide by statute for an annual tax sufficient, with other revenues, to defray the estimated ordinary expenses of the State for each fiscal year.

(b) If the ordinary expenses of the State will exceed revenues for a fiscal year, the Governor shall: (i) reduce all State expenditures on a pro rata basis, except for expenditures for debt of the State; or (ii) convene the Legislature into session under Article VII, Section 6 to address the deficiency.

(2) (a) For any fiscal year, the Legislature may not make an appropriation or authorize an expenditure if the State's expenditure exceeds the total tax provided for by statute and applicable to the particular appropriation or expenditure.

(b) Subsection (2)(a) does not apply to an appropriation or expenditure to suppress insurrection, defend the State, or assist in defending the United States in time of war.

(3) For any debt of the State, the Legislature shall provide by statute for an annual tax sufficient to pay:

(a) the annual interest; and

(b) the principal within 20 years after the final passage of the statute creating the debt.

(4) Except as provided in Article X, Section 5, Subsection (5)(a), the Legislature may not impose a tax for the purpose of a political subdivision of the State, but may by statute authorize political subdivisions of the State to assess and collect taxes for their own purposes.

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

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

(b) to maintain a statutory public education funding framework that:

(i) uses a portion of revenue growth for expenditures from the Uniform School Fund for changes in student enrollment and long-term inflation; and

(ii) provides a budgetary stabilization account;

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

(d) to support other state needs after the fulfillment of the requirements in Subsection (5)(b).

(6) Proceeds from fees, taxes, and other charges related to the operation of motor vehicles on public highways and proceeds from an excise tax on liquid motor fuel used to propel those motor vehicles shall be used for:

(a) statutory refunds and adjustments and costs of collection and administration;

(b) the construction, maintenance, and repair of State and local roads, including payment for property taken for or damaged by rights-of-way and for associated administrative costs;

(c) driver education;

(d) enforcement of state motor vehicle and traffic laws; and

(e) the payment of the principal of and interest on any obligation of the State or a city or county, issued for any of the purposes set forth in Subsection (6)(b) and to which any of the fees, taxes, or other charges described in this Subsection (6) have been pledged, including any paid to the State or a city or county, as provided by statute.

(7) Fees and taxes on tangible personal property imposed under Section 2, Subsection (6) of this article are not subject to Subsection (6) of this Section 5 and shall be distributed to the taxing districts in which the property is located in the same proportion as that in which the revenue collected from real property tax is distributed.

(8) A political subdivision of the State may share its tax and other revenues with another political subdivision of the State as provided by statute.

(9) Beginning July 1, 2016, the aggregate annual revenue from all severance taxes, as those taxes are defined by statute, except revenue that by statute is used for purposes related to any federally recognized Indian tribe, shall be deposited annually into the permanent State trust fund under Article XXII, Section 4, as follows:

(a) 25% of the first $50,000,000 of aggregate annual revenue;

(b) 50% of the next $50,000,000 of aggregate annual revenue; and

(c) 75% of the aggregate annual revenue that exceeds $100,000,000.

Readability score

See also: Ballot measure readability scores, 2024

Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title 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 lieutenant governor wrote the ballot language for this measure.

The FKGL for the ballot title is grade level 10, and the FRE is 52. The word count for the ballot title is 46.

Support

Supporters

Officials

• State Sen. Dan McCay (R)
• State Rep. Karen Peterson (R)
• State Rep. Mike Schultz (R)

Arguments

• State Sen. and amendment sponsor Dan McCay (R): “[The amendment will] protect and provide continued constitutional protections but then allow for ... revenue in the income tax fund to be used for other state purposes once we fulfilled our responsibilities for growth, and for student enrollment and long-term inflation.”
• State Rep. Mike Schultz (R): "It’s time for us as a state to come together and figure out another way forward and how to balance our state’s budget. We have a constitutional duty to balance our state’s budget. We don’t get to make this decision. We can’t make this decision. This bill allows the citizens of the state to make the decision and I think that’s what we need to do."

Opposition

Utahns for Student Success led the campaign against Amendment A.

Opponents

Officials

• State Rep. Brian King (D)

Unions

• Utah Education Association

Arguments

• State Rep. Brian King (D): "That is an inadequate safeguard to ensure that the children of the state of Utah are going to receive the benefit that they currently receive from our income taxes."
• State Rep. Neil Walter (R): "I believe that the constitutional earmark has not actually failed, but in large measure, we’re here because of its success. By definition, the earmark restricts access to certain types of state resources, revenue in this case, and it acts as a constraint that limits the size of state government and the growth of state government."
• Utah House Democratic Caucus: "We cannot support these measures to remove the constitutional earmark on public education funding because education funding is essential to our state’s future and should never be used as a bargaining chip. We strongly believe that education funding is non-negotiable and as Democrats, we believe we must continue to keep public education a priority. The tax cuts in H.B. 54 do not outweigh the benefits of removing the earmark on education funding. The language in S.J.R. 10 is vague and the House Democrats worry that the way it is written will result in a significant loss of investment into public education, making education funding subject to the whims of political tides."
• State Rep. Angela Romero (D-25): "I support UEA’s decision to oppose SJR10, because this proposed amendment to the Utah Constitution contradicts the crucial need to invest in our public education system. By voting against the proposed constitutional change, you will be protecting Utah’s public school system and ensuring that every child has the opportunity to receive a quality education."
• Utahns for Student Success: "Amendment A was carefully crafted by state politicians to mask its true intent—a power grab to take money away from Utah’s public schools and give it to vouchers for private religious schools. Utah’s Constitution already protects public school funding—Amendment A would weaken those protections.We support cutting the tax on food, but not by cutting public school funding at the same time. Utah’s politicians are using the food tax issue to distract from their real goal—to fund vouchers for private religious schools."

Campaign finance

See also: Campaign finance requirements for Utah ballot measures

Utahns for Student Success registered to oppose the amendment. Ballotpedia did not identify a committee registered to support the measure.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$428,165.00	$83,713.00	$511,878.00	$70,134.08	$153,847.08
Total	$428,165.00	$83,713.00	$511,878.00	$70,134.08	$153,847.08

Support

Ballotpedia did not identify a committee registered to support the measure.

Opposition

The following table includes contribution and expenditure totals for the committee in opposition to Amendment A.

Committees in opposition to Amendment A
Committee	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Utahns for Student Success	$428,165.00	$83,713.00	$511,878.00	$70,134.08	$153,847.08
Total	$428,165.00	$83,713.00	$511,878.00	$70,134.08	$153,847.08

Donors

The following were the top donors to the opposition committee.

Donor	Cash Contributions	In-Kind Contributions	Total Contributions
National Education Association	$380,110.00	$0.00	$380,110.00
Utah Education Association	$40,000.00	$83,713.00	$123,713.00

Methodology

To read Ballotpedia's methodology for covering ballot measure campaign finance information, click here.

Background

Constitutional requirements for education funding in Utah

As of 2024, under Section 5 of Article XIII of the Utah Constitution, individual income taxes, corporate income and franchise taxes, as well as taxes on intangible property are constitutionally mandated 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.

Amendment G, 2018

See also: Utah Constitutional Amendment G (2018)

In 2020, Utah voters approved Amendment G by a vote of 54% to 46% 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 2020 election, under the Utah Constitution, tax revenue from income taxes and intangible property could only be used to fund education.

Utah income tax revenue, 2018-2022

The total tax revenue from individual income taxes for the fiscal year 2022 was $6.77 billion. The total revenue from the corporate franchise and income tax for the fiscal year 2022 was $937 million. The Education Fund also received tax revenue from other sources including driver education fees and mineral production withholding. The total tax revenue collected for the Education Fund in 2022 was $7,756,512,564 ($7.76 billion).

Utah Individual and Corporate Income Tax Revenue, 2018-2022
Year	Individual Income Tax Revenue	Corporate Income Tax Revenue	Total
2022	$6,771,925,739	$937,045,419	$7,708,971,158
2021	$6,110,511,295	$742,697,439	$6,853,208,734
2020	$3,985,400,426	$355,874,698	$4,341,275,124
2019	$4,320,042,492	$520,917,624	$4,840,960,116
2018	$3,998,995,761	$447,934,375	$4,446,930,136

House Bill 54 (2023)

Utah House Bill 54, titled Tax Revisions, was passed along partisan lines with Republicans voting in favor and Democrats voting against. The bill passed in the Senate by a vote of 22-6 and in the House by a vote of 50-11. Among other changes to taxes, the bill was designed to reduce the income tax rate and repeal the state sales tax on food. The provision related to repealing the sales tax on food was contingent on voter approval of the constitutional amendment in 2024, though since the measure was invalidated, House Bill 54 could not take effect.

House Bill 54 was designed to reduce the individual and corporate income tax rate from 4.85% to 4.65%, resulting in a reduction in income tax revenue by $6,670,000 in 2023, $475,400,000 in 2024, and $396,800,000 in 2025. The bill was designed to repeal the state sales tax (1.75%) on food and food ingredients beginning in 2025 if SJR 10 was on the ballot and approved by voters. The fiscal impact statement for the bill said "Under this change, a household that spends $6,000 annually on food/food ingredients would see tax savings of approximately $105 per year. In total, it is estimated that this change would decrease sales tax liability for taxpayers by approximately $83.8 million in FY 2025 and $211.1 million in FY 2026. Impacts would vary by household depending on the amount of expenditures on food and food ingredients." The bill was also estimated to reduce income taxes for individuals and businesses by $6,670,000 in FY 2023, $475,400,000 in FY 2024, and $396,800,000 in FY 2025 in aggregate.

Referred amendments on the ballot

From 2000 to 2022, the Utah State Legislature referred 40 constitutional amendments to the ballot. Voters approved 35 (87.50%) and rejected five (12.50%) 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.

Legislatively-referred constitutional amendments, 2000-2022
Total number	Approved	Percent approved	Defeated	Percent defeated	Annual average	Annual minimum	Annual maximum
40	35	87.50%	5	12.50%	4	1	7

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 as Senate Joint Resolution 10 on February 17, 2023. On February 28, 2023, the state Senate approved the amendment in a vote of 22-6, with Republicans in favor and Democrats opposed, with one Republican member absent or not voting. On March 3, the House approved an amended version of the bill by a vote of 57-17 with one member absent or not voting. On the same day, the Senate concurred with the House's substitute bill in a vote of 22-6, with Republicans in favor and Democrats opposed, with one Republican member absent or not voting

Vote in the Utah House of Representatives March 3, 2023
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	57	17	1
Total percent	76.00%	22.66%	1.33%
Democrat	0	14	0
Republican	57	3	1

Vote in the Utah State Senate March 3, 2023
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	22	6	1
Total percent	89.66%	0.00%	10.35%
Democrat	0	6	0
Republican	22	0	1

Lawsuit

Lawsuit overview
Issue: Whether the ballot language for Amendment A is misleading; whether the measure is valid since it was not published in a newspaper 60 days prior to the election as required by the state constitution
Court: Third Judicial District Court for Salt Lake County
Plaintiff(s): Utah Education Association	Defendant(s): Gov. Spencer Cox

  Source: KSLTV

The Utah Education Association filed a lawsuit seeking to have Amendment A invalidated and votes on the measure not counted. The UEA alleged that the ballot language is misleading and that election officials failed to comply with state constitutional requirements to publish proposed constitutional amendments in newspaper 60 days prior to the election.

On October 9, 2024, the 3rd Judicial District Court ruled in favor of the plaintiffs, finding that the measure was invalid and ordering that votes on the measure would not be counted. Utah Senate President Stuart Adams (R-7) and House Speaker Mike Schultz (R-12) said they would not appeal the ruling. Adams and Schultz said, “Amendment A would have constitutionally guaranteed funding for public education and removed the state sales tax on food. While votes on this amendment will not be counted, we remain committed to continue supporting education and lowering taxes for all Utahns."

How to cast a vote

See also: Voting in Utah

See below to learn more about current voter registration rules, identification requirements, and poll times in Utah.

How to vote in Utah

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

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

2024 measures

• 2024 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 10