Carson Smith Opportunity Scholarship

Participation in the Carson Smith Opportunity Scholarship is for students who reside in the State of Utah throughout the entire school year. The student’s custodial parent or legal guardian must also be a Utah resident. The student must have a qualifying disability as defined under the federal Individual with Disabilities in Education Act (IDEA) verifiable with documentation within the prior 3 years by an individual education plan (IEP), or multidisciplinary team evaluation (MDT). The student must be eligible to participate in prekindergarten or K–12 Utah public schools. Home-educated students may participate in the program. A sibling that resides in the same household as an eligible student that has enrolled in, or intends to enroll in, a qualifying school or participating services provided by a qualifying provider may also participate in the program. To qualify, a sibling must enroll in the same qualifying school or services as the eligible student. A student cannot attend a public school while participating in the program. A student cannot receive the legacy Carson Smith scholarship or the Utah Fits All scholarship in the same year. _(Last updated December 10, 2024)_

Funds can be used for goods or services from a qualifying school or provider, including published tuition and fees of a qualifying school or qualifying provider; fees and instructional materials at a technical college; tutoring services; fees for after-school or summer education programs; textbooks, curricula, or other instructional materials; educational software and applications; supplies or other equipment related to an eligible student’s educational needs; computer hardware or other technological devices that are intended primarily for an eligible student’s educational needs; fees for approved exams; educational services for students with disabilities from a licensed or accredited practitioner or provider; approved contracted services provided by an Local Education Agency (LEA), including individual classes, after-school tutoring services, transportation, or fees or costs associated with participation in extracurricular activities; fees for transportation not to exceed $750 in a given school year; expenses related to extracurricular activities, field trips, educational supplements and other educational experiences; or other expenses the scholarship granting organization approves. _(Last updated December 10, 2024)_

Award amounts are determined by a factor of the weighted pupil unit (WPU) set annually by the Utah State Legislature ($4,494 in 2024–2025). Scholarships are determined by the SGO for a full- year award to pay for the cost of one or more scholarship expenses in an amount not more than the following: (i) for K–12 students from families with a household income not exceeding 185% of the federal poverty level, the value of the weighted pupil unit multiplied by 2.5; (ii) for K–12 students from families with a household income exceeding 185% of the federal poverty level, the value of the weighted pupil unit multiplied by two; (iii) for K–12 students from families with a household income above 185% of the federal poverty level and the eligible would have received 180 minutes per day or more of special education services in a public school before transferring to a private school, the value of the weighted pupil unit multiplied by 2.5; (iv) for preschool, the value of the weighted pupil unit; and (v) for an eligible student who qualifies as a sibling residing in the same household as a participating scholarship student attending the same private school, half the value of the weighted pupil unit. Two funding sources are provided for the program. Businesses and individuals who pay income taxesare eligible for a 100% credit for donations. $5.94 million dollars in credits are available annually, withan escalator in place to raise the program cap as needed. Additionally, the program will receive an over$8 million appropriation from the legislature. These funds are first used to fund legacy Carson Smithstudents. All excess funding not allocated in the current year program will be transferred and willallow funding for the students on the waitlist. With these combined caps, roughly 1,500 students willbe able to participate, or less than 1% of Utah’s K–12 student population. _(Last updated December 10, 2024)_

No legal challenges have been filed against the program. __(Last updated January 3, 2025)__