Utah Code § 53F-9-204

Public Education Economic Stabilization Restricted Account
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(1) There is created within the Uniform School Fund a restricted account known as the "Public
Education Economic Stabilization Restricted Account."
(2)
(a) Except as provided in Subsection (2)(b), the account shall be funded from the following
revenue sources:
(i) 15% of the difference between, as determined by the Office of the Legislative Fiscal Analyst:
(A) the estimated amount of ongoing Income Tax Fund and Uniform School Fund revenue
available for the Legislature to appropriate for the next fiscal year; and
(B) the amount of ongoing appropriations from the Income Tax Fund and Uniform School
Fund in the current fiscal year; and
(ii) other appropriations as the Legislature may designate.
(b) If the appropriation described in Subsection (2)(a) would cause the ongoing appropriations
to the account to exceed 11% of Uniform School Fund appropriations described in Section

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