59-7-109.1. Charitable contributions to the Carson Smith Opportunity Scholarship Program.
(1) Notwithstanding anything to the contrary in Section, a taxpayer may not subtract a charitable contribution that meets the requirements of Sectionto the extent that the taxpayer claims a tax credit under Sectionfor the same charitable contribution. 59-7-109 59-7-109 59-7-625
(2) This section supersedes any conflicting provisions of Utah law.