# Utah S.B. 54: Carson Smith Opportunity Scholarship Program Amendments Utah S.B. 54, Carson Smith Opportunity Scholarship Program Amendments, is a 2026 General Session Senate bill sponsored by Lincoln Fillmore (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-SB54-2026GS - As of: 2026-10-14 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah S.B. 54 - State: Utah - Session: 2026 General Session - Title: Carson Smith Opportunity Scholarship Program Amendments - Status: signed - Chamber: Senate - Introduced: 2025-12-29 - Last action: 2026-03-19, Governor Signed - Sponsor: Lincoln Fillmore (Republican) - Cosponsors: 1 - Subjects: Education, K-12 Education, State Tax Commission, Revenue and Taxation, Special Education, Tax Credits - Touches household money: yes - Roll calls: 11 (152 yes, 8 no in all) - Economic provisions PRIA read: 10 ## Summary No summary available. ## Bill overview: provisions PRIA read - Scholarship award limits and funding sources: benefit, medium. 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. Prescho… - Scholarship families gain fee and appeal protections: benefit, low. 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 studen… - Simpler scholarship status for homeschool families: benefit, low. 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 s… - Scholarship groups face yearly financial checks: benefit, low. 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 an… - New scholarship access limits for families: cost, medium. 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 group… - Stricter school approval rules for scholarships: cost, medium. 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… - Full donor credit, but no carryover: mixed, high. 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 Apri… - Residency checks and options for families: mixed, medium. 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… - Scholarship spending options come with caps: mixed, medium. 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 limi… - Online scholarship options and provider limits: mixed, low. 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… ## Sponsors and cosponsors - Sponsor: Lincoln Fillmore (Republican), Senate - Cosponsor: R. Neil Walter (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-06 | Senate | Senate/ concurs with House amendment | pass | 27 | 0 | | | 2026-03-05 | House | House/ passed 3rd reading | pass | 67 | 2 | | | 2026-03-05 | House | House/ circled | fail | 0 | 0 | | | 2026-03-05 | House | House/ uncircled | fail | 0 | 0 | | | 2026-03-05 | House | House/ substituted | fail | 0 | 0 | | | 2026-02-26 | House | House Comm - Favorable Recommendation | pass | 10 | 0 | | | 2026-02-23 | Senate | Senate/ passed 3rd reading | pass | 20 | 5 | | | 2026-02-20 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2026-02-20 | Senate | Senate/ passed 2nd reading | pass | 22 | 1 | | | 2026-02-20 | Senate | Senate/ circled | fail | 0 | 0 | | | 2026-02-03 | Senate | Senate Comm - Favorable Recommendation | pass | 6 | 0 | | ## Actions (43) - 2026-03-19: Governor Signed - 2026-03-13: Senate/ to Governor (Senate) - 2026-03-13: Senate/ received enrolled bill from Printing (Senate) - 2026-03-12: Senate/ enrolled bill to Printing (Senate) - 2026-03-12: Enrolled Bill Returned to House or Senate - 2026-03-10: Draft of Enrolled Bill Prepared - 2026-03-10: Bill Received from Senate for Enrolling - 2026-03-06: Senate/ signed by President/ sent for enrolling (Senate) - 2026-03-06: Senate/ received from House (Senate) - 2026-03-06: House/ to Senate (House) - 2026-03-06: House/ signed by Speaker/ returned to Senate (House) - 2026-03-06: House/ received from Senate (House) - 2026-03-06: Senate/ to House (Senate) - 2026-03-06: Senate/ concurs with House amendment (Senate) - 2026-03-06: Senate/ placed on Concurrence Calendar (Senate) - 2026-03-06: Senate/ received from House (Senate) - 2026-03-05: House/ to Senate (House) - 2026-03-05: House/ passed 3rd reading (House) - 2026-03-05: House/ substituted (House) - 2026-03-05: House/ uncircled (House) - 2026-03-05: House/ circled (House) - 2026-03-05: House/ 3rd reading (House) - 2026-02-26: House/ 2nd reading (House) - 2026-02-26: House/ committee report favorable (House) - 2026-02-26: House Comm - Favorable Recommendation - 2026-02-24: House/ to standing committee (House) - 2026-02-23: House/ 1st reading (Introduced) (House) - 2026-02-23: House/ received from Senate (House) - 2026-02-23: Senate/ to House (Senate) - 2026-02-23: Senate/ passed 3rd reading (Senate) - 2026-02-23: Senate/ 3rd reading (Senate) - 2026-02-20: Senate/ passed 2nd reading (Senate) - 2026-02-20: Senate/ uncircled (Senate) - 2026-02-20: Senate/ circled (Senate) - 2026-02-20: Senate/ 2nd reading (Senate) - 2026-02-04: Senate/ placed on 2nd Reading Calendar (Senate) - 2026-02-04: Senate/ committee report favorable (Senate) - 2026-02-03: Senate Comm - Favorable Recommendation - 2026-01-20: Senate/ to standing committee (Senate) - 2026-01-20: Senate/ received fiscal note from Fiscal Analyst (Senate) - 2026-01-20: Senate/ 1st reading (Introduced) (Senate) - 2026-01-07: Senate/ received bill from Legislative Research (Senate) - 2025-12-29: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2026-03-12: [PDF](https://le.utah.gov/Session/2026/bills/enrolled/SB0054.pdf) - Substitute #3, 2026-03-04: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0054S03.pdf) - Substitute #1, 2026-02-27: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0054S01.pdf) - Substitute #2, 2026-02-27: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0054S02.pdf) - Introduced, 2025-12-29: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0054.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/SB0054.pdf) - [Substitute #3 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0054S03.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0054S01.pdf) - [Substitute #2 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0054S02.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0054.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) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/UT-SB54-2026GS (as of 2026-10-14).