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Code · Utah · Title 59 — Revenue and Taxation · Chapter 10

59-10-1325. Contribution to the Citizenship Scholarship Fund.

172 words·~1 min read·/ut/title-59/chapter-10/59-10-1325

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Effective 1/1/2026
59-10-1325. Contribution to the Citizenship Scholarship Fund.
(a)There is created an expendable special revenue fund known as the "Citizenship Scholarship Fund."
(b)The fund shall consist of all amounts deposited into the fund in accordance with Subsection
(2).
(2)Except as provided in Section 59-10-1304 , a resident or nonresident individual who files an income tax return under this chapter may designate on the resident or nonresident individual's income tax return a contribution to be:
(a)deposited into the Citizenship Scholarship Fund; and
(b)expended as provided in Subsection
(3).
(a)Each year, the commission shall:
(i)disburse from the Citizenship Scholarship Fund all money deposited into the fund since the last disbursement; and
(ii)transfer the money to the Utah Board of Higher Education for distribution to students in accordance with Section 53H-11-416 .
(b)The commission shall complete the transfer of funds to the Utah Board of Higher Education by August 15 of each year.
Enacted by Chapter 206 , 2026 General Session
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