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This bill would create a new School Meals Debt Relief Fund that Utah taxpayers could voluntarily contribute to when filing their state income tax return, similar to other donation options already on the tax form. Money in the fund would be transferred each year to the State Board of Education, which would distribute it to local school districts and charter schools based on each one's share of total unpaid school meal debt statewide. Districts and schools would be required to report their outstanding meal debt annually, certify the accuracy of that data, and use any funds they receive only to pay down meal debt, with unused money returned within 60 days for redistribution to other schools. Like other tax-form donation options, this contribution could eventually be removed from the tax return if it fails to raise at least $30,000 per year for three consecutive years.