*Update: This statement was sent to the entire Utah House on Feb. 26, 2020 in order for lawmakers to review prior to a floor debate and vote on HB 332 1^st Sub.

The following statement was sent to the House Tax and Revenue Committee on Feb. 21, 2020.

Members of the House Revenue and Taxation Committee,

Sutherland Institute supports HB 332 – Special Needs Scholarship Amendments.

Education is about helping each individual student reach their unique God-given potential, whatever path it takes to achieve that. Since the 2005 passage of the Carson Smith Scholarship, Utah has formally recognized that students with special needs need more options. The Carson Smith Scholarship has been successful in letting these students access private schools when it makes sense. We’ve now learned that students with special needs sometimes require a range of options to achieve an education that makes sense for them.

The special needs tax credit scholarship created in HB 332 allows parents of children with special needs to use a scholarship to access a wider range of educational options including tuition, educational therapy, textbooks, exams and more. Scholarships would be funded by private donations of individuals and corporations, which would be leveraged through income tax credits.

Ideally, in a state that has codified the parental right to guide a student’s education, we would offer as many educational choices as possible. This bill allows for this opportunity in a smart and prudent way.

We encourage members of the House Revenue and Taxation Committee to vote in favor of HB 332.