All Roll Calls
Yes: 152 • No: 8
UtahS.B. 542026 General SessionSenateWALLET
Carson Smith Opportunity Scholarship Program Amendments
Sponsored By: Lincoln Fillmore (Republican)
Signed by Governor
EducationK-12 EducationState Tax CommissionRevenue and TaxationSpecial EducationTax Credits
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Bill Overview
Analyzed Economic Effects
10 provisions identified: 4 benefits, 2 costs, 4 mixed.
Full donor credit, but no carryover
Beginning May 6, 2026, donors get a nonrefundable Utah tax credit worth 100% of their certificate amount. This applies to tax years beginning on or after January 1, 2026. The credit covers only the certificate year's Utah tax bill; unused amounts cannot carry forward or back. Donations made by April 15 following a tax year can count for that prior year, with written certification against federal double-claiming. The same donation cannot receive a federal deduction or credit in any year. Scholarship groups must report donation dates and count credits against the program cap for the year they can be claimed.
Scholarship award limits and funding sources
Beginning May 6, 2026, an amended rule sets the full-year K–12 scholarship maximum at 2.5 times Utah's school-funding unit, called the weighted pupil unit. The law also retains an income-based formula: 2.5 times the unit at or below 185% of the federal poverty level, and 2.0 times above it. Preschool awards equal 1.0 times the unit for full-time enrollment and 0.55 times for part-time enrollment. The unit's dollar value is not stated in this provision. Scholarship groups can fund awards with donations and legislative appropriations, but this law provides no appropriation.
New scholarship access limits for families
Beginning May 6, 2026, siblings cannot qualify solely because they live with another Carson Smith scholarship student. Each sibling must meet another student eligibility requirement. Students cannot receive both Carson Smith and Utah Fits All scholarships for the same school year. Scholarship groups must give students a deadline to accept or decline an offer and warn that missing it may forfeit the offer.
Stricter school approval rules for scholarships
Beginning May 6, 2026, private schools must meet state eligibility standards and submit an audit or required financial review to accept scholarship funds. Schools with disqualifying conditions, including going-concern audit problems, cannot participate; residential treatment facilities are excluded. After an ownership change, a school must stop operating as an eligible scholarship school. It can resume only after reapplying to the State Board of Education and showing continued compliance.
Residency checks and options for families
Beginning May 6, 2026, students must prove Utah is their primary residence—the place they live most of the year. Scholarship groups must check residency through the State Tax Commission or at least two accepted documents, such as a license and utility bill. Out-of-state military families can use a parent's statement that the student is not enrolled in public school elsewhere while receiving the scholarship. Tax-data checks require voluntary written consent, the taxpayer's name, Social Security number, and any additional identity details the commission requests. The scholarship group must send that consent to the commission; families do not have to consent. The commission must create a verification tool, and information shared for the residency check can be used only for that purpose.
Scholarship spending options come with caps
Beginning May 6, 2026, Carson Smith funds cover specified practitioner services and contracted public-school services without requiring public-school enrollment. Extracurricular activities, field trips, educational supplements, physical education, and other educational experiences together are limited to 20% of the scholarship. Physical therapy needed to support educational services is outside that cap. Transportation-provider ride fees or fares are limited to $750 per school year. Chaperone costs, entertainment passes or subscriptions, and furniture are not covered.
Scholarship families gain fee and appeal protections
Beginning May 6, 2026, scholarship groups cannot charge students processing fees or pass along third-party fund-management fees. Groups must provide an appeal process for denied reimbursement requests, though appeals do not guarantee payment. Schools cannot give scholarship money directly to students or parents as refunds, rebates, or shared funds. Allowed refunds must go through the scholarship group into a scholarship account.
Simpler scholarship status for homeschool families
Beginning May 6, 2026, students eligible for public school in kindergarten through grade 12 can establish home-based scholarship status by attestation. They must state that they are excused from local school enrollment to attend a home school. This replaces the prior requirement tied to the cited school-excusal law; the student must still receive a program scholarship benefit.
Scholarship groups face yearly financial checks
Beginning May 6, 2026, scholarship groups must obtain an annual audit from an independent certified public accountant. This applies regardless of how much scholarship money they allocate. Groups must report audit results to the State Board of Education and publicly disclose third-party contracts and fees.
Online scholarship options and provider limits
Beginning May 6, 2026, entities in Utah's Statewide Online Education Program can also serve Carson Smith scholarship students. They must meet the scholarship program's provider eligibility requirements. Private programs and services must complete required orientation before receiving funds and keep that orientation current. Parents cannot qualify as providers solely for their own home-based scholarship or home school student. Other individuals who fail the provider requirements are also excluded.
Sponsors & Cosponsors
Sponsor
Lincoln Fillmore
Republican • Senate
Cosponsors
R. Neil Walter
Republican • House
Roll Call Votes
Senate vote • 3/6/2026
Senate/ concurs with House amendment
Yes: 27 • No: 0
House vote • 3/5/2026
House/ passed 3rd reading
Yes: 67 • No: 2
House vote • 3/5/2026
House/ circled
Yes: 0 • No: 0
House vote • 3/5/2026
House/ uncircled
Yes: 0 • No: 0
House vote • 3/5/2026
House/ substituted
Yes: 0 • No: 0
House vote • 2/26/2026
House Comm - Favorable Recommendation
Yes: 10 • No: 0
Senate vote • 2/23/2026
Senate/ passed 3rd reading
Yes: 20 • No: 5
Senate vote • 2/20/2026
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 2/20/2026
Senate/ passed 2nd reading
Yes: 22 • No: 1
Senate vote • 2/20/2026
Senate/ circled
Yes: 0 • No: 0
Senate vote • 2/3/2026
Senate Comm - Favorable Recommendation
Yes: 6 • No: 0
Actions Timeline
Governor Signed
3/19/2026Senate/ to Governor
3/13/2026SenateSenate/ received enrolled bill from Printing
3/13/2026SenateSenate/ enrolled bill to Printing
3/12/2026SenateEnrolled Bill Returned to House or Senate
3/12/2026Draft of Enrolled Bill Prepared
3/10/2026Bill Received from Senate for Enrolling
3/10/2026Senate/ signed by President/ sent for enrolling
3/6/2026SenateSenate/ received from House
3/6/2026SenateHouse/ to Senate
3/6/2026HouseHouse/ signed by Speaker/ returned to Senate
3/6/2026HouseHouse/ received from Senate
3/6/2026HouseSenate/ to House
3/6/2026SenateSenate/ concurs with House amendment
3/6/2026SenateSenate/ placed on Concurrence Calendar
3/6/2026SenateSenate/ received from House
3/6/2026SenateHouse/ to Senate
3/5/2026HouseHouse/ passed 3rd reading
3/5/2026HouseHouse/ substituted
3/5/2026HouseHouse/ uncircled
3/5/2026HouseHouse/ circled
3/5/2026HouseHouse/ 3rd reading
3/5/2026HouseHouse/ 2nd reading
2/26/2026HouseHouse/ committee report favorable
2/26/2026HouseHouse Comm - Favorable Recommendation
2/26/2026
Bill Text
Enrolled
3/12/2026
Substitute #3
3/4/2026
Substitute #1
2/27/2026
Substitute #2
2/27/2026
Introduced
12/29/2025