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Utah's school funding formula currently reduces the state's base education budget when statewide student enrollment declines, since funding is tied to the number of students. If passed, this measure would require the Legislature's fiscal analysts, working with the State Board of Education and the Governor's budget office, to calculate how much funding would otherwise be lost due to enrollment decline in a given year and recommend that amount be redirected into raising the per-student funding amount (known as the "weighted pupil unit") instead of letting it disappear from the education budget entirely. This means that in years when fewer students are enrolled statewide, the money that would have been cut could instead be used to increase funding for each remaining student, helping keep school funding more stable even as enrollment shifts. The bill would take effect July 1, 2026.