UT SB0054

Eliminates income-based eligibility requirements for the Carson Smith Opportunity Scholarship, making all students with qualifying disabilities eligible regardless of family income level.

Removes sibling eligibility provision that previously allowed siblings of scholarship recipients to also qualify for scholarships to attend the same qualifying school or provider.

Establishes primary residency verification requirements, allowing the State Tax Commission to share income tax information with scholarship granting organizations for residence verification purposes.

Sets scholarship amounts at 2.5 times the weighted pupil unit for K-12 students and 1.0 times (full-time) or 0.55 times (part-time) for preschool students, removing the previous tiered structure based on income levels.

Requires scholarship granting organizations to establish acceptance deadlines for scholarship offers, prohibits charging processing fees to students, mandates annual independent audits, and caps extracurricular and physical education expenses at 20% of total scholarship amount.