UtahH.B. 1482026 General SessionHouseWALLET

Tax Return Donation Amendments

Sponsored By: Matt MacPherson (Republican)

Signed by Governor

EducationK-12 EducationState Board of EducationState Tax CommissionRevenue and TaxationLocal Education Agencies (LEAs)Public Education Data and Reporting

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Donation-funded relief for families’ school meal debt

The law creates donation-funded help to pay students’ unpaid school meal balances, reducing debt owed by affected families. Each year, local education agencies must report debt totals, student counts, and proof of collection efforts by June 30. They must certify their reports and keep supporting records for five years. The Tax Commission must transfer all fund deposits since its last transfer to the state education board by August 15. The board verifies and maintains debt data, then distributes money by September 1 based on each qualifying agency’s share of statewide debt. Agencies must use the money only for meal debt and return money not applied within 60 days for redistribution under the same formula. The board must report distributions to the Tax Commission within 30 days and can adopt rules to run the program.

Utah tax donations fund school-meal relief

Utah resident and nonresident filers can donate through their income tax returns to the new School Meals Debt Relief Fund. This option applies retroactively to tax years beginning on or after January 1, 2026; the law takes effect May 6, 2026. Donations support payment of students’ unpaid school meal balances, but donors have less money for personal use. Donations are optional, and the law changes no tax rates, credits, or deductions and provides no general fund money. The state removes the covered donation options if their combined contributions stay below $30,000 annually for three consecutive years. Collection stops beginning two taxable years after that three-year period ends. The Tax Commission must notify the Revenue and Taxation Interim Committee by the November interim meeting when removal is decided. Within 30 days, it must publish the removed options and their ending tax years; that list stays available until replaced.

Sponsors & Cosponsors

Sponsor

Matt MacPherson
Republican • House

Cosponsors

Luz Escamilla
Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 140 • No: 1

Senate vote • 2/20/2026

Senate/ passed 3rd reading

Yes: 26 • No: 0

Senate vote • 2/19/2026

Senate/ passed 2nd reading

Yes: 19 • No: 0

Senate vote • 2/17/2026

Senate Comm - Favorable Recommendation

Yes: 5 • No: 0

House vote • 2/9/2026

House/ uncircled

Yes: 0 • No: 0

House vote • 2/9/2026

House/ passed 3rd reading

Yes: 70 • No: 1

House vote • 2/5/2026

House/ circled

Yes: 0 • No: 0

House vote • 1/26/2026

House Comm - Favorable Recommendation

Yes: 10 • No: 0