Individual tax rates; credit for withholding and other payments; applicability to estates and trusts

Tax refund credit for qualified taxpayers filing in the 2021 tax year. Tax refund credit for qualified taxpayers filing in the 2022 tax year. Taxation of corporations. Compensation paid by taxpayer disallowed as business expense. Taxation of fiduciaries, estates, and trusts; rate; taxable net income; computation; exemptions; determination of taxable year; tax as charge against estate or trust. 48-7-28.3. 48-7-28.4. 48-7-29. 48-7-29.1. 48-7-29.2. 48-7-29.3. 48-7-29.4. 5 Taxation of partnerships. Nonresident members of resident partnerships; resident members of nonresident partnerships; profits; distributive shares; taxability. Exempt corporations and organizations; eligibility for and revocation of exempt status; retroactivity; statute of limitations; information returns; unrelated business income; deductibility of death benefit payments. Personal exemptions. (Effective until January 1, 2025.) Computation of taxable net income. (Effective January 1, 2025.) Computation of taxable net income. Tax credits for taxpayers electing certain itemized nonbusiness deductions. Reciprocity. Tax repayments and benefits. Employer social security credits. Expenses from transactions with related members. Adjustments to taxes; disallowing expenses paid to certain real estate investment trusts; procedures, conditions, and limitations. (Reserved effective December 31, 2029.) Tax credits for rural physicians. Tax credits for retrofitting certain single- family homes with accessibility features. Tax credits for qualified caregiving expenses. [Repealed] Tax credits for federal qualified transportation fringe benefits. (Effective until January 1, Sec. Sec. 48-7-29.4. 48-7-29.5. 48-7-29.6. 48-7-29.7. 48-7-29.7. 48-7-29.8. 48-7-29.10. 48-7-29.11. 48-7-29.12. 2025.) Tax credits for disaster assistance funds received. (Effective January 1, 2025.) Tax credits for disaster assistance funds received. [Repealed] Tax credits for private driver education courses of minors; required documentation; rules and regulations. Tax credits for qualified lowincome buildings. (Effective until January 1, 2025.) Tax credits for depository financial institutions. (Effective January 1, 2025.) Tax credits for depository financial institutions. (Reserved effective December 31, 2029.) Tax credits for the rehabilitation of historic structures. (Effective until January 1, 2025.) Tax credits for qualified life insurance premiums for active duty National Guard and Air National Guard members. (Effective January 1, 2025.) Tax credits for qualified life insurance premiums for active duty National Guard and Air National Guard members. Tax credits for qualified child and dependent care expenses. Tax credits for eligible teleworking expenses. (Effective until January 1, 2025.) Tax credits for donation of real property for conservation purposes. (Effective January 1, 2025.) Tax credits for donation of real property for conservation purposes. (Effective until January 1, 2025.) Tax credits for qualified health insurance expenses. (Effective January 1, 2025. 48-7-29.14. 48-7-29.14. 48-7-29.15. 48-7-29.16. 48-7-29.18. 48-7-29.19. 6 Reserved effective December 31, 2029.) Tax credits for qualified health insurance expenses. (Effective until January 1, 2025.) Tax credits for clean energy property. (Effective January 1, 2025.) Tax credits for clean energy property. Tax credits for the adoption of foster children. (Effective until January 1, 2025.) Tax credits for contributions to student scholarship organizations. (Effective January 1, 2025.) Tax credits for contributions to student scholarship organizations. (Effective until January 1, 2025.) Tax credits for purchase of eligible single-family residence. (Effective January 1, 2025.) Tax credits for purchase of eligible single-family residence. Tax credits for purchasers of alternative fuel heavy-duty and medium-duty vehicles. Procedures, conditions, and limitations for the tax credits for purchasers of alternative fuel heavy-duty and medium-duty vehicles. (Effective until January 1, 2025.) Tax credits for contributions to rural hospital organizations. (Effective January 1, 2025. Reserved effective December 31, 2029.) Tax credits for contributions to rural hospital organizations. (Effective until January 1, 2025.) Tax credits for donations to nonprofit corporations awarding grants to public schools. (Effective January 1, 2025. Repealed effective December 31, 2029.) Tax credits for donations to nonprofit corSec. 48-7-29.22. 48-7-29.23. 48-7-29.24. 48-7-33.