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Carson Smith Opportunity Scholarship Program (Legacy) 

  • Enacted:
    2005
  • Launched:
    2005
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Program Stats

  • 12%

    Students Eligible
  • 1%

    Funded Eligibility
  • 330

    Participating Students (Fall 2025)
  • $6,720

    Average Account Value (Fall 2025)
  • 65%

    Public School Funding
  • 95

    Schools (2024-2025)

Program Summary

This program assists eligible families of students with special needs but is not enrolling new students. The 2024 Utah legislature passed S.B. 44, merging the Special Needs Opportunity Scholarship, then a TCS, with the Carson Smith Scholarship program, a state-funded scholarship. This program will lapse when its last students leave the program. Eligible students are public school students between ages 3 and 21 identified as disabled under federal law and students with special needs enrolled in private schools serving students with disabilities prior to participating in the program. A participant in this ESA program may not participate in the state’s two other choice programs.  

Funding Mechanism: State appropriation 

Universal Eligibility:
Universal Usage:
Universal Funding:
Truly Universal:

(Last updated December 16, 2025)

Use of Funds

Funds may be used on private school tuition and fees.

(Last updated December 16, 2025)

Program Guidelines

View program requirements for parentsschools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

Governing Statutes

Utah Code §§ 53F-4-301 through 307 

(Last updated April 21, 2025)