Utah

Utah offers K–12 students and their families several types of school choice, including two private school choice programs, charter schools, magnet schools, home schooling and inter-district and intra-district public school choice via open enrollment.

Special Needs Opportunity Scholarship Program

• Utah’s Special Needs Opportunity Scholarship Program provides a dollar-for-dollar tax credit to individuals who donate to scholarship-granting organizations, nonprofits that provide scholarships to students with special needs to pay for private school tuition, textbooks and therapies.
• Enacted 2020

Program Rules:

• • Income Limit: None
  • Prior Semester Public School Requirement: None
  • Geographic Limit: Statewide
  • Enrollment Cap: None
  • Scholarship Cap: Conditional
  • Testing Mandates: None
  • Credit Value: 100%
  • Per Donor Credit Cap: No
  • Total Tax Credit Cap: $5.9 million (escalator)
  • Additional Information: Limited to students with special needs

Carson Smith Special Needs Scholarship Program

• The Carson Smith Special Needs Scholarship Program provides eligible families of students with special needs with vouchers to attend private schools.
• Enacted 2005

Program Rules:

• • Income Limit: None
  • Prior Year Public School Requirement: Yes (with exceptions)
  • Geographic Limit: Statewide
  • Enrollment Cap: None
  • Voucher Cap: Conditional
  • Budget Cap: $7 million
  • Testing Mandates: Yes
  • Additional Information: Limited to students with special needs

To find out more about educational choice programs in your state, please complete the below form.