UT HB0148

Creates the School Meals Debt Relief Fund as an expendable special revenue fund to pay off outstanding unpaid balances for school meals provided to students

Allows individual taxpayers to designate voluntary contributions to the fund on their Utah income tax returns, with the contribution option subject to removal if it generates less than $30,000 per year for three consecutive years

Requires local education agencies (LEAs) to report school meals debt data to the State Board of Education annually by June 30, including total outstanding debt, number of affected students, and verification of collection efforts

Distributes fund money to LEAs proportionally based on each agency's share of total statewide school meals debt, with distributions completed by September 1 each year and unused funds returned within 60 days for redistribution

Takes effect May 6, 2026, with retrospective operation for taxable years beginning on or after January 1, 2026