Effective 5/4/2022 53E-7-402. Special Needs Opportunity Scholarship Program. (1) There is established the Special Needs Opportunity Scholarship Program under which a parent may apply to a scholarship granting organization on behalf of the parent’s student for a scholarship to help cover the cost of a scholarship expense. (2) (a) A scholarship granting organization shall: (i) […]
Effective 1/1/2021 53E-7-403. Qualifying school requirements. (1) A qualifying school shall: (a) notify a scholarship granting organization of the qualifying school’s intention to participate in the program; (b) submit evidence to the scholarship granting organization that the qualifying school has been approved by the state board under Section 53E-7-408; and (c) submit a signed affidavit […]
Effective 5/4/2022 53E-7-404. State board duties. (1) The state board shall: (a) publish on the state board’s website: (i) information about the program; and (ii) information about each scholarship granting organization; (b) conduct a financial review or audit of a scholarship granting organization, if the state board receives evidence of fraudulent practice by the scholarship […]
Effective 5/4/2022 53E-7-405. Program donations — Scholarship granting organization requirements. (1) A person that makes a donation to a scholarship granting organization to help fund scholarships through the program may be eligible to receive a nonrefundable tax credit as described in Sections 59-7-625 and 59-10-1041. (2) In accordance with Section 53E-7-404, an organization may enter […]
Effective 1/1/2021 53E-7-406. Private school regulation — Student records. (1) Nothing in this part: (a) grants additional authority to any state agency or LEA to regulate private schools except as expressly described in this part; or (b) expands the regulatory authority of the state, a state office holder, or a local school district to impose […]
Effective 5/4/2022 53E-7-407. Tax credit certificates issued by a scholarship granting organization. (1) In accordance with this section and subject to Subsection (3), a scholarship granting organization shall provide a tax credit certificate, on a form provided by the State Tax Commission, to a person that makes a donation as described in Section 53E-7-405. (2) […]
Effective 5/4/2022 53E-7-408. Eligible private schools. (1) To be eligible to enroll a scholarship student, a private school shall: (a) have a physical location in Utah where the scholarship students attend classes and have direct contact with the school’s teachers; (b) (i) contract with an independent licensed certified public accountant to conduct an Agreed Upon […]
Effective 1/1/2021 53E-7-409. Public Education Appropriations Subcommittee to conduct feasibility study. The Public Education Appropriations Subcommittee shall: (1) study the feasibility of combining the program with the Carson Smith Scholarship Program created in Section 53F-4-302; (2) prepare a written report of the study’s findings, including any legislative recommendations; and (3) on or before the Executive […]
Effective 1/1/2021 53E-7-410. Background checks for scholarship granting organizations — State board responsibilities — Bureau responsibilities — Fees. (1) As used in this section: (a) “Applicant” means an employee or officer of a scholarship granting organization. (b) “Bureau” means the Bureau of Criminal Identification created in Section 53-10-201 within the Department of Public Safety. (c) […]
