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UT SB0054

UT SB0054
Carson Smith Opportunity Scholarship Program Amendments


summary

Introduced
01/20/2026
In Committee
02/26/2026
Crossed Over
02/23/2026
Passed
Dead

Introduced Session

2026 General Session

Bill Summary

General Description: This bill amends provisions of certain scholarship programs.

AI Summary

This bill amends the Carson Smith Opportunity Scholarship Program by clarifying eligibility requirements for students, including those with qualified disabilities and military families, and expanding the definition of eligible scholarship expenses to include physical education and therapy services, while also introducing new provisions for verifying primary residence and allowing for out-of-state military families to receive scholarships. It also modifies the scholarship award amounts for preschool students based on enrollment status, establishes deadlines for scholarship acceptance, and allows the State Tax Commission to share income tax information for residency verification with consent. Furthermore, the bill updates reporting requirements for scholarship granting organizations, clarifies rules for eligible private schools and service providers, and adjusts the process for issuing tax credit certificates for donations, including provisions for claiming credits in previous tax years under certain conditions.

Committee Categories

Education

Sponsors (2)

Last Action

Draft of Enrolled Bill Prepared in Legislative Research and General Counsel / Enrolling (on 03/10/2026)

bill text


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bill summary

Document Type Source Location
State Bill Page https://le.utah.gov/~2026/bills/static/SB0054.html
Fiscal Note SB0054S03 https://pf.utleg.gov/public-web/sessions/2026GS/fiscal-notes/SB0054S03.fn.pdf
BillText https://le.utah.gov/Session/2026/bills/introduced/SB0054S03.pdf
Comparison to Sub #2 https://le.utah.gov/Session/2026/bills/introduced/CP%20SB0054S02%20To%20SB0054S03.pdf
Comparison to Sub #1 https://le.utah.gov/Session/2026/bills/introduced/CP%20SB0054S01%20To%20SB0054S03.pdf
Comparison to Original Bill https://le.utah.gov/Session/2026/bills/introduced/CP%20SB0054%20To%20SB0054S03.pdf
Fiscal Note SB0054S02 https://pf.utleg.gov/public-web/sessions/2026GS/fiscal-notes/SB0054S02.fn.pdf
Fiscal Note SB0054S01 https://pf.utleg.gov/public-web/sessions/2026GS/fiscal-notes/SB0054S01.fn.pdf
Comparison to Sub #1 https://le.utah.gov/Session/2026/bills/introduced/CP%20SB0054S01%20To%20SB0054S02.pdf
Comparison to Original Bill https://le.utah.gov/Session/2026/bills/introduced/CP%20SB0054%20To%20SB0054S01.pdf
Comparison to Original Bill https://le.utah.gov/Session/2026/bills/introduced/CP%20SB0054%20To%20SB0054S02.pdf
BillText https://le.utah.gov/Session/2026/bills/introduced/SB0054S01.pdf
BillText https://le.utah.gov/Session/2026/bills/introduced/SB0054S02.pdf
House Committee Report SB0054 https://pf.utleg.gov/public-web/sessions/2026GS/comreport/SB0054H02.pdf
Senate Committee Report SB0054 https://pf.utleg.gov/public-web/sessions/2026GS/comreport/SB0054S02.pdf
Fiscal Note SB0054 https://pf.utleg.gov/public-web/sessions/2026GS/fiscal-notes/SB0054.fn.pdf
BillText https://le.utah.gov/Session/2026/bills/introduced/SB0054.pdf
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