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Utah allows people and businesses that donate to the Carson Smith Opportunity Scholarship Program, which helps pay private school tuition for students with disabilities, to claim a state income tax credit equal to 100% of their donation. Currently, if the credit amount exceeds what a donor owes in taxes for the year, only that excess portion can be carried forward up to three years or back to the previous year. This bill would instead let donors choose to claim any portion of their certified credit in a given year, regardless of their tax liability, and carry forward (up to three years) or carry back (to the prior year) whatever amount they don't claim. If passed, these changes would apply to tax years starting on or after January 1, 2026.