Utah 2026 General Session Status: Enacted Bipartisan · 1 R · 1 D cosponsors

HB 148 — Tax Return Donation Amendments

Last action — Governor Signed

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 05, 2026. Enacted.

Signed by Governor Spencer Cox (Republican) on March 19, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 70% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (1 R · 1 D) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

76 added · 83 removed

Plain-language change summary

The recent changes to Bill HB 148 allow individual taxpayers to directly contribute to the School Meals Debt Relief Fund on their tax returns, enabling more personalized support for school meal programs. Additionally, the distribution of these funds will be based on the needs of local education agencies, ensuring that resources are allocated fairly. This is important because it enhances community involvement in funding school meals and addresses any debt specific to those programs, ensuring that all children have access to nutritious meals. Moreover, the bill clarifies that its provisions will take effect starting January 1, 2026.

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HB0148S01 compared with HB0148 {Omitted text} shows text that was in HB0148 but was omitted in HB0148S01 inserted text shows text that was not in HB0148 but was inserted into HB0148S01 DISCLAIMER:
Enrolled Copy H.B.
This document is provided to assist you in your comparison of the two bills.
148 Tax Return Donation Amendments GENERAL SESSION STATE OF UTAH Chief Sponsor:
Sometimes this automated comparison will NOT be completely accurate.
Matt MacPherson Senate Sponsor:
Therefore, you need to read the actual bills.
Luz Escamilla 3 LONG TITLE General Description:
This automatically generated document could contain inaccuracies caused by:
limitations of the compare program;
bad input data;
or other causes.
Tax Return Donation Amendments GENERAL SESSION STATE OF UTAH Chief Sponsor:
Matt MacPherson Senate Sponsor:Luz Escamilla 3 LONG TITLE General Description:
▸ delegates rulemaking authority to the State Board of Education for program administrHtion;
▸ delegates rulemaking authority to the State Board of Education for program administration;
B Money Appropriated in this Bill:
Money Appropriated in this Bill:
1 None 4 HB0148 compared with HB0148S01 Other Special Clauses:
None Other Special Clauses:
53G-9-205.3 (Effective 05/06/26), Utah Code Annotated 1953 59-10-1324 (Effective 05/06/26) (Applies beginning 01/01/26), Utah Code Annotated 1953 Be it enacted by the Legislature of the state of Utah:
H.B.
148 Enrolled Copy 53G-9-205.3 (Effective 05/06/26), Utah Code Annotated 1953 59-10-1324 (Effective 05/06/26) (Applies beginning 01/01/26), Utah Code Annotated 1953 Be it enacted by the Legislature of the state of Utah:
Section 1 is enacted to read:
Section 53G-9-205.3 is enacted to read:
53G-9-205.3.
53G-9-205.3 (Effective 05/06/26).
(a) "Fund" means the School Meals Debt Relief Fund created in Section {59-10-1322} 59-10-1324.
(a) "Fund" means the School Meals Debt Relief Fund created in Section 59-10-1324.
(3) Upon receiving funds from the State Tax Commission pursuant to Section {59-10-1322} 59-10-1324, the state board shall:
(3) Upon receiving funds from the State Tax Commission pursuant to Section 59-10-1324, the state board shall:
and - 2 - HB0148 compared with HB0148S01 (c) provide a report of distributions to the commission within 30 days of completion.
and (c) provide a report of distributions to the commission within 30 days of completion.
(4) (a) An LEA shall:
(4)(a) An LEA shall:
and (ii) redistributed to other qualifying LEAs according to the formula in Subsection (2).
and - 2 - Enrolled Copy H.B.
148 (ii) redistributed to other qualifying LEAs according to the formula in Subsection (2).
59-10-1304.
59-10-1304 (Effective 05/06/26) (Applies beginning 01/01/26).
(Effective 05/06/26) (Applies beginning 01/01/26)Removal of designation and prohibitions on collection for certain contributions on income tax return -- Conditions for removal and prohibitions on collection -- Commission publication requirements.
Removal of designation and prohibitions on collection for certain contributions on income tax return -- Conditions for removal and prohibitions on collection -- Commission publication requirements.
(1) (a) If a contribution or combination of contributions described in Subsection (1)(b) generate less than $30,000 per year for three consecutive years, the commission shall remove the designation for the contribution from the individual income tax return and may not collect the contribution from a resident or nonresident individual beginning two taxable years after the three-year period for which the contribution generates less than $30,000 per year.
(1)(a) If a contribution or combination of contributions described in Subsection (1)(b) generate less than $30,000 per year for three consecutive years, the commission shall remove the designation for the contribution from the individual income tax return and may not collect the contribution from a resident or nonresident individual beginning two taxable years after the three-year period for which the contribution generates less than $30,000 per year.
or - 3 - HB0148 compared with HB0148S01 (ix) the contribution provided for in Section 59-10-1324.
or (ix) the contribution provided for in Section 59-10-1324.
(3) (a) Within a 30-day period after the day on which the commission makes the report required by Subsection (2), the commission shall publish a list in accordance with Subsection (3)(b) stating each contribution that the commission will remove from the individual income tax return.
(3)(a) Within a 30-day period after the day on which the commission makes the report required by Subsection (2), the commission shall publish a list in accordance with Subsection (3)(b) stating each contribution that the commission will remove from the individual income tax return.
(A) the commission's website;
- 3 - H.B.
148 Enrolled Copy (A) the commission's website;
Section 3 is enacted to read:
Section 59-10-1324 is enacted to read:
59-10-1324.
59-10-1324 (Effective 05/06/26) (Applies beginning 01/01/26).
(Effective 05/06/26) (Applies beginning 01/01/26)Contribution to the School Meals Debt Relief Fund.
Contribution to the School Meals Debt Relief Fund.
(1) (a) There is created an expendable special revenue fund known as the "School Meals Debt Relief Fund." (b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2).
(1)(a) There is created an expendable special revenue fund known as the "School Meals Debt Relief Fund." (b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2).
- 4 - HB0148 compared with HB0148S01 (3) (a) Each year, the commission shall:
(3)(a) Each year, the commission shall:
Effective date.
Effective Date.
Retrospective Operation.
{(1) {Except as provided in subsection (2), this bill has retrospective operation to January 1, 2026.} } (2) {Section 53G-9-205.3 (Effective 05/06/26) which has no } The following sections have retrospective operation{.} for a taxable year beginning on or after January 1, 2026:
The following sections have retrospective operation for a taxable year beginning on or after January 1, 2026:
(1) Section 59-10-1304;
- 4 - Enrolled Copy H.B.
148 (1) Section 59-10-1304;
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Action History

  1. Governor Signed

  2. House/ to Governor

  3. House/ received enrolled bill from Printing

  4. House/ enrolled bill to Printing

  5. Enrolled Bill Returned to House or Senate

  6. Draft of Enrolled Bill Prepared

  7. Bill Received from House for Enrolling

  8. House/ signed by Speaker/ sent for enrolling

  9. House/ received from Senate

  10. Senate/ to House

  11. Senate/ signed by President/ returned to House

  12. Senate/ passed 3rd reading

  13. Senate/ 3rd reading

  14. Senate/ passed 2nd reading

  15. Senate/ 2nd reading

  16. Senate/ placed on 2nd Reading Calendar

  17. Senate/ committee report favorable [Senate Revenue and Taxation Committee]

  18. Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee]

  19. Senate/ to standing committee [Senate Revenue and Taxation Committee]

  20. Senate/ 1st reading (Introduced)

  21. Senate/ received from House

  22. House/ to Senate

  23. House/ passed 3rd reading

  24. House/ uncircled

  25. House/ circled

  26. House/ 3rd reading

  27. LFA/ fiscal note publicly available for HB0148S01

  28. LFA/ fiscal note sent to sponsor for HB0148S01

  29. House/ 2nd reading

  30. House/ comm rpt/ substituted [House Revenue and Taxation Committee]

  31. House Comm - Favorable Recommendation [House Revenue and Taxation Committee]

  32. House Comm - Substitute Recommendation [House Revenue and Taxation Committee]

  33. LFA/ bill sent to agencies for fiscal input for HB0148S01

  34. LFA/ bill assigned to staff for fiscal analysis for HB0148S01

  35. House/ to standing committee [House Revenue and Taxation Committee]

  36. House/ 1st reading (Introduced)

  37. House/ received fiscal note from Fiscal Analyst

  38. LFA/ fiscal note publicly available for HB0148

  39. LFA/ fiscal note sent to sponsor for HB0148

  40. House/ received bill from Legislative Research

  41. LFA/ bill sent to agencies for fiscal input for HB0148

  42. LFA/ bill assigned to staff for fiscal analysis for HB0148

  43. Numbered Bill Publicly Distributed

  44. Bill Numbered but not Distributed

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 102 not signed on

Sponsors (1)

Co-sponsors (1)

Not signed on (102)

102 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 148?
HB 148 is sponsored by Luz Escamilla (Democrat) and Matt MacPherson (Republican).
What is the current status of HB 148?
This bill has been enacted into law. Introduced January 05, 2026. Enacted.
Where can I track HB 148?
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