Carson Smith Opportunity Scholarship

This TCESA program provides scholarships to eligible families of students with special needs. 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 is managed by an SGO through a contract with the Utah State Board of Education. Siblings of students who have a disability under federal education law are eligible if they attend the same qualifying school. Homeschooled students may participate. The SGO must consider the student’s household income and IEP status when determining the size of the scholarship. A participant in this ESA program may not participate in the state’s two other choice programs.  

Funding Mechanism: Private donations to SGOs and appropriation from legislature 

Honorable Mention Fact: This is the only tax-credit education savings account to have a hybrid funding model. 

Universal Eligibility: ❌
Universal Usage: ✅
Universal Funding: ❌
Truly Universal: ❌

(Last updated December 16, 2025)

Funds may be used for tuition and fees for a qualifying school or online learning course or program. They also may be used for therapy provided by a licensed physician or licensed practitioner. The therapy may be occupational, behavioral, physical, or speech-language therapies. Other allowable expenses include textbooks, curriculum, or other instructional materials including supplemental materials or associated online instruction required by a curriculum, contracted services approved by the program administrator at a public school including individual classes, after-school tutoring services, transportation, and fees or costs associated with extracurricular activities. Expenses for after-school and summer education programs (which include organized sports, music, STEM, drama, and other cultural activities) and their textbooks are allowed. So is spending on tutoring services, education-related office supplies or equipment, computer hardware and other technological devices, and fees for national norm-referenced or standardized examinations, AP or similar examinations, a state-recognized industry certification, or any examination related to college or university admission.   

(Last updated December 16, 2025)

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

(Last updated December 16, 2025)

Utah Code § 53E-7-401 through 410 

(Last updated April 21, 2025)