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Starting July 1, 2026, this bill would direct the Utah State Board of Education to develop free, publicly accessible teaching and learning materials — called "open educational resources" — for kindergarten through 8th grade that align with Utah's academic standards, subject to legislative funding. The Board would need to consult with teachers, parents, and curriculum specialists, establish a review committee, and allow public comment before finalizing materials; the state would own the copyright but license the materials freely so any school district could use, adapt, and share them at no cost. School districts would not be required to adopt these materials, but those that do would have to follow their existing curriculum approval process, and the Board would report to lawmakers on implementation upon request. The bill would also eliminate two existing laws that required school districts to develop early mathematics and early learning plans.