1. (1)

   1. (a) There is created an expendable special revenue fund known as the "School Meals Debt Relief Fund."
   2. (b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2).

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:

   1. (a) deposited into the School Meals Debt Relief Fund; and
   2. (b) expended as provided in Subsection (3).

3. (3)

   1. (a) Each year, the commission shall:

      1. (i) disburse from the School Meals Debt Relief Fund all money deposited into the fund since the last disbursement; and
      2. (ii) transfer the money to the State Board of Education for distribution to local education agencies in accordance with Section 53G-9-205.2.
   2. (b) The commission shall complete the transfer of funds to the State Board of Education by August 15 of each year.

Enacted by Chapter 178, 2026 General Session