House approves income-tax checkbox to donate to schools after amendment, 66-6

The Utah House of Representatives approved Senate Bill 109 to place a voluntary checkbox on the individual income tax return allowing taxpayers to donate to the Uniform School Fund. Representative Buxton, sponsor of the bill, said the measure simply adds "a checkbox" to let taxpayers give directly to schools and noted it would not create a new administrative fund.

Representative Allen successfully offered and moved Amendment 1, a sunset provision to review the provision after two taxable years to ensure it does not cannibalize existing school-district checkoffs; the sponsor accepted the amendment as friendly. Representative Peterson and others raised concerns about whether the donations should feed the Uniform School Fund directly or be placed into the State School Fund (permanent fund) so interest could accrue. Representative Buxton responded that the intent is for contributions to be used in schools each year and that the uniform fund offers directness and lower bureaucracy.

Representatives Snow and Lawrence debated the relative merits of routing contributions to the permanent trust fund versus the uniform school fund, with Snow arguing the Permanent Fund has large existing assets and Lawrence countering that small annual contributions are more meaningful if returned to local schools. Representative Phil Pott urged the public to contribute directly if they want more school funding.

After debate and summations waived, the House voted to pass SB 109 as amended by a 66-6 roll call. The bill will be forwarded to the Senate for further consideration.

The bill includes a two-year sunset review amendment and no appropriation language was specified on the House floor.