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This is Utah's base budget bill setting funding levels for the Utah National Guard, the Department of Veterans and Military Affairs, and the Legislature's own offices for the state's 2026 and 2027 fiscal years, and the substitute version largely keeps the same overall structure and purpose as before. For fiscal year 2027, it appropriates roughly $148 million for day-to-day operations, drawing from the General Fund, Income Tax Fund, federal funds, and other dedicated sources, covering things like National Guard operations and tuition assistance for service members, veterans outreach and cemetery services, the Utah Veterans Nursing Home, and administrative operations for the Senate, House, and legislative support offices such as the fiscal analyst, auditor general, and legislative counsel. It also directs $400,000 in grant funding to the Utah Defense Alliance, sets performance targets agencies must report on (such as tuition assistance applications fulfilled and nursing home occupancy rates), and makes smaller technical adjustments to the current 2026 budget by shifting money between nonlapsing fund balances for these same agencies.