# Utah H.B. 148: Tax Return Donation Amendments

Utah H.B. 148, Tax Return Donation Amendments, is a 2026 General Session House bill sponsored by Matt MacPherson (Republican); status signed, last action 2026-03-19 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-14).

- Canonical: https://policyrisk.com/state-bill/UT-HB148-2026GS
- As of: 2026-10-14
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Utah H.B. 148
- State: Utah
- Session: 2026 General Session
- Title: Tax Return Donation Amendments
- Status: signed
- Chamber: House
- Introduced: 2026-01-05
- Last action: 2026-03-19, Governor Signed
- Sponsor: Matt MacPherson (Republican)
- Cosponsors: 1
- Subjects: Education, K-12 Education, State Board of Education, State Tax Commission, Revenue and Taxation, Local Education Agencies (LEAs), Public Education Data and Reporting
- Touches household money: yes
- Roll calls: 8 (140 yes, 1 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Donation-funded relief for families’ school meal debt: benefit, low. 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 re…
- Utah tax donations fund school-meal relief: mixed, low. 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 mea…

## Sponsors and cosponsors

- Sponsor: Matt MacPherson (Republican), House
- Cosponsor: Luz Escamilla (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-20 | Senate | Senate/ passed 3rd reading | pass | 26 | 0 |   |
| 2026-02-19 | Senate | Senate/ passed 2nd reading | pass | 19 | 0 |   |
| 2026-02-17 | Senate | Senate Comm - Favorable Recommendation | pass | 5 | 0 |   |
| 2026-02-09 | House | House/ uncircled | fail | 0 | 0 |   |
| 2026-02-09 | House | House/ passed 3rd reading | pass | 70 | 1 |   |
| 2026-02-05 | House | House/ circled | fail | 0 | 0 |   |
| 2026-01-26 | House | House Comm - Favorable Recommendation | pass | 10 | 0 |   |
| 2026-01-26 | House | House Comm - Substitute Recommendation | pass | 10 | 0 |   |

## Actions (35)

- 2026-03-19: Governor Signed
- 2026-03-03: House/ to Governor (House)
- 2026-03-03: House/ received enrolled bill from Printing (House)
- 2026-02-25: House/ enrolled bill to Printing (House)
- 2026-02-25: Enrolled Bill Returned to House or Senate
- 2026-02-24: Draft of Enrolled Bill Prepared
- 2026-02-24: Bill Received from House for Enrolling
- 2026-02-20: House/ signed by Speaker/ sent for enrolling (House)
- 2026-02-20: House/ received from Senate (House)
- 2026-02-20: Senate/ to House (Senate)
- 2026-02-20: Senate/ signed by President/ returned to House (Senate)
- 2026-02-20: Senate/ passed 3rd reading (Senate)
- 2026-02-20: Senate/ 3rd reading (Senate)
- 2026-02-19: Senate/ passed 2nd reading (Senate)
- 2026-02-19: Senate/ 2nd reading (Senate)
- 2026-02-18: Senate/ placed on 2nd Reading Calendar (Senate)
- 2026-02-18: Senate/ committee report favorable (Senate)
- 2026-02-17: Senate Comm - Favorable Recommendation
- 2026-02-12: Senate/ to standing committee (Senate)
- 2026-02-09: Senate/ 1st reading (Introduced) (Senate)
- 2026-02-09: Senate/ received from House (Senate)
- 2026-02-09: House/ to Senate (House)
- 2026-02-09: House/ passed 3rd reading (House)
- 2026-02-09: House/ uncircled (House)
- 2026-02-05: House/ circled (House)
- 2026-02-05: House/ 3rd reading (House)
- 2026-01-27: House/ 2nd reading (House)
- 2026-01-27: House/ comm rpt/ substituted (House)
- 2026-01-26: House Comm - Favorable Recommendation
- 2026-01-26: House Comm - Substitute Recommendation
- 2026-01-23: House/ to standing committee (House)
- 2026-01-20: House/ 1st reading (Introduced) (House)
- 2026-01-20: House/ received fiscal note from Fiscal Analyst (House)
- 2026-01-14: House/ received bill from Legislative Research (House)
- 2026-01-05: Numbered Bill Publicly Distributed

## Bill text

- Enrolled, 2026-02-25: [PDF](https://le.utah.gov/Session/2026/bills/enrolled/HB0148.pdf)
- Substitute #1, 2026-01-26: [PDF](https://le.utah.gov/Session/2026/bills/introduced/HB0148S01.pdf)
- Introduced, 2026-01-05: [PDF](https://le.utah.gov/Session/2026/bills/introduced/HB0148.pdf)

## Related bills

- H.B. 94: Criminal Accounts Receivable Amendments (signed)
- H.B. 101: Firearm Background Check Amendments (signed)
- H.B. 178: School Zone Speeding Amendments (signed)
- H.B. 134: Offender Transfer Amendments (signed)
- H.B. 136: Unlicensed Driver Amendments (signed)
- H.B. 220: Public Safety Data Amendments (signed)

## Sources
- [Enrolled (PDF)](https://le.utah.gov/Session/2026/bills/enrolled/HB0148.pdf)
- [Substitute #1 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/HB0148S01.pdf)
- [Introduced (PDF)](https://le.utah.gov/Session/2026/bills/introduced/HB0148.pdf)

## Related
- [H.B. 94: Criminal Accounts Receivable Amendments](https://policyrisk.com/state-bill/UT-HB94-2026GS)
- [H.B. 101: Firearm Background Check Amendments](https://policyrisk.com/state-bill/UT-HB101-2026GS)
- [H.B. 178: School Zone Speeding Amendments](https://policyrisk.com/state-bill/UT-HB178-2026GS)
- [H.B. 134: Offender Transfer Amendments](https://policyrisk.com/state-bill/UT-HB134-2026GS)
- [H.B. 136: Unlicensed Driver Amendments](https://policyrisk.com/state-bill/UT-HB136-2026GS)
- [H.B. 220: Public Safety Data Amendments](https://policyrisk.com/state-bill/UT-HB220-2026GS)
- [Utah bills](https://policyrisk.com/states/utah/bills)
- [Utah state hub](https://policyrisk.com/states/utah)
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Source: PRIA, https://policyrisk.com/state-bill/UT-HB148-2026GS (as of 2026-10-14).
