The Utah state legislature passed original legislation in 2019 called the Special Needs Opportunity Scholarship program and updated this legislation in 2024 by merging the program with the legacy Carson Smith Scholarship program. The new program is called the Carson Smith Opportunity Scholarship. The legislation requires that a private 501(c)(3) organization be selected to administer this program for the state. Children First Education Fund was selected to administer the program in 2020.
The program established a scholarship program available to children in preschool, kindergarten and grades 1-12. The scholarship funds may be used for private school tuition, books, supplies, and education related therapies or treatments. Homeschool students are also eligible for scholarships. Scholarships are awarded for a term of three years and may be renewed in 3-year increments, so long as the student continues to demonstrate eligibility.
Scholarships are awarded based on family size and income and degree of special need. Over 86,000 Utah special needs students are eligible to participate in the program. As with other education choice programs, tax credit scholarships benefit the regular public school education system through savings on public investment as much as 3 to 1.
Students who are enrolled in the legacy Carson Smith scholarship may elect to stay in that program if they choose. All the terms and conditions of the program will remain the same, and the legacy program will continue to be administered by USBE. The legacy Carson Smith program cannot accept any new students.
Legacy Carson Smith students may switch to the new Carson Smith Opportunity Scholarship (CSOS) program and will be automatically approved for the 2024-25 school year as long as 1eligibility standards continue to be met, and they meet the application deadlines. Legacy Carson Smith students need to complete the CFEF application available on the CFEF website.
The 2024 legislation allows CFEF to receive funding from two different sources. CFEF will continue to receive funds from donations from individuals and businesses. All donations are eligible for a 100% Utah State income tax credit. Anyone who pays Utah state income taxes is able to donate and receive the tax credit. Please consider redirecting your state tax dollars to CFEF by visiting our website at cfe-fund.org/donate/.
CFEF will also receive an appropriation from the state of Utah. Funds not used by the Utah State Board of Education for the legacy Carson Smith program will be transferred to CFEF for the new Carson Smith Opportunity Scholarship program. All excess funding not allocated in the current year legacy program, will be transferred to CFEF.
