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Utah colleges and universities currently must excuse students from exams or academic requirements that create an undue hardship for a student's sincerely held religious beliefs, but this bill would expand and restructure those protections. It would extend accommodation rights to a student's "conscience beliefs" in addition to religious ones, and would require schools to also accommodate a student's objection to a required exam or assignment in a mandatory course for major or graduation, so long as granting it doesn't "fundamentally alter" the course as determined by an institution-designated neutral reviewer. The bill would also bar instructors from requiring students to publicly express a personal position on political, social, or moral topics (such as through letters, articles, or social media posts), and would set new notice, response, and confidentiality requirements for accommodation requests, along with a process for instructors to explain denials and have them reviewed. Finally, the Utah Board of Higher Education would be required to adopt statewide guidelines and policy parameters for these accommodations, and colleges would need to report annually on accommodation decisions and their own policies to the board.