Carson Smith Opportunity Scholarship Program Amendments

Removed income-based eligibility requirements for the Carson Smith Opportunity Scholarship Program, allowing families with higher incomes to qualify.

Removed the ability for siblings to receive scholarships under the Carson Smith Opportunity Scholarship Program.

Added an age requirement for Utah Fits All scholarship students, limiting eligibility to those under 19 years old as of September 1.

Added primary residency verification requirements for both programs, utilizing tax records, utility bills, or leases to confirm Utah residency.

Established consumer protection standards for the Utah Fits All program, including limits on chaperone expenses, prohibitions on recreational items, and rules against resale of used goods.

Required private schools receiving scholarships to undergo annual independent audits or agreed-upon procedures engagements to verify financial solvency.

Mandated that private schools and LEAs provide identical tuition, fees, and refund policies to scholarship students as they do to regular enrolled students.

Changed the effective date for tax credit certificates from January 1, 2027, to May 6, 2026, and added rules allowing tax credits to be applied to the previous taxable year if specific conditions are met.

Created new roles for a 'contract administrator' and 'financial administrator' to oversee the Utah Fits All program, with strict separation of duties and enhanced audit requirements.

Added new definitions for 'contracted entity,' 'financial administrator,' and 'educational supplements' to clarify program administration and allowable expenses.

Eliminated the income-based eligibility requirement (family income limits) that previously restricted who could apply for the scholarship.

Removed the provision allowing siblings of scholarship recipients to also receive scholarships.

Removed the definition of 'Family income' from the statute, reflecting the removal of income-based eligibility.

Updated the definition of 'Scholarship expense' to align with the Utah Fits All Scholarship Program, clarifying what costs can be covered.

Added a requirement for eligible students to accept or deny a scholarship offer by a specific deadline set by the scholarship granting organization.

Established a process for the State Tax Commission to verify student residency using tax records upon consent.

Clarified that 'Qualified providers' must be approved by the scholarship granting organization and cannot be public schools.

Set an August 10 deadline for siblings to apply for scholarships, ensuring priority is given to primary eligible students.

Removed income-based eligibility requirements for the Carson Smith Opportunity Scholarship.

Eliminated eligibility for siblings of scholarship recipients.

Established primary residency verification as a requirement for eligibility.

Aligned the definition of 'scholarship expense' across multiple scholarship programs.

Created a deadline for eligible students to accept or deny scholarship offers.

Enhanced program oversight by requiring background checks on employees and officers.

Strengthened compliance mechanisms including financial audits and reporting requirements.