Title 59, Revenue and Taxation

59-10-1004. Tax credit for cash contributions to sheltered workshops. (1) For tax years beginning January 1, 1983, and thereafter, in computing the tax due the state under Section 59-10-104 there shall be a nonrefundable tax credit allowed for cash contributions made by a claiman…

59-10-1005. Tax credit for at-home parent. (1) As used in this section: (a) "At-home parent" means a parent: (i) who provides full-time care at the parent's residence for one or more of the parent's own qualifying children; (ii) who claims the qualifying child as a dependent on t…

59-10-1006. Historic preservation tax credit. (1)(a) For tax years beginning January 1, 1993, and thereafter, there is allowed to a claimant, estate, or trust, as a nonrefundable tax credit against the income tax due, an amount equal to 20% of qualified rehabilitation expenditure…

59-10-1007. Recycling market development zones tax credits. (1) Subject to other provisions of this section, a claimant, estate, or trust in a recycling market development zone as defined in Section 19-13-102 may claim the following nonrefundable tax credits: (a) a tax credit equ…

59-10-1010. Utah low-income housing tax credit. (1) As used in this section: (a) "Allocation certificate" means a certificate in a form prescribed by the commission and issued by the corporation to a housing sponsor that specifies the aggregate amount of the tax credit awarded un…

59-10-1012. Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Revenue and Taxation Interim Committee study. (1)(a) A claimant, estate, or trust meeting the requirements of th…

59-10-1014. Nonrefundable clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority. (1) As used in this section: (a)(i) "Active solar system" means a system of equipment that is capable of: (A) collecting and converting incident solar radiation int…

59-10-1015. Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority. (1) As used in this section: (a) "human organ" means: (i) human bone marrow; or (ii) any part of a human: (A) intestine; (B) kidney; (C) liver; (D) lung; or (E) pancreas; (b) "live org…

59-10-1017. Utah Educational Savings Plan tax credit. (1) As used in this section: (a) "Account owner" means the same as that term is defined in Section 53H-10-101. (b) "Grantor trust" means the same as that term is defined in Section 53H-10-201. (c) "Higher education costs" mean…

59-10-1018. Definitions -- Nonrefundable taxpayer tax credits. (1) As used in this section: (a) "Head of household filing status" means a head of household, as defined in Section 2(b), Internal Revenue Code, who files a single federal individual income tax return for the taxable …

59-10-1019. Definitions -- Nonrefundable retirement tax credit. (1) As used in this section: (a) "Eligible claimant" means a claimant, regardless of whether that claimant is retired, who was born on or before December 31, 1952. (b) "Head of household filing status" means the same…

59-10-1020. Nonrefundable estate or trust tax credit. (1) For taxable years beginning on or after January 1, 2008, an estate or trust may claim a nonrefundable tax credit against taxes otherwise due under Part 2, Trusts and Estates, equal to the product of: (a) the sum of: (i) th…

59-10-1022. Nonrefundable tax credit for capital gain transactions. (1) As used in this section: (a)(i) "Capital gain transaction" means a transaction that results in a: (A) short-term capital gain; or (B) long-term capital gain. (ii) In accordance with Title 63G, Chapter 3, Utah…

59-10-1023. Nonrefundable tax credit for amounts paid under a health benefit plan. (1) As used in this section: (a) "Claimant with dependents" means a claimant: (i) regardless of the claimant's filing status for purposes of filing a federal individual income tax return for the ta…

59-10-1025. Nonrefundable tax credit for investment in certain life science establishments. (1) As used in this section: (a) "Commercial domicile" means the principal place from which the trade or business of a Utah small business corporation is directed or managed. (b) "Eligible…

59-10-1027. Nonrefundable tax credit for combat related death. (1) As used in this section: (a) "Active component of the United States Armed Forces" means active duty service in the United States Army, United States Navy, United States Air Force, United States Marine Corps, Unite…

59-10-1028. Nonrefundable tax credit for capital gain transactions on the exchange of one form of legal tender for another form of legal tender. (1) As used in this section: (a) "Capital gain transaction" means a transaction that results in a: (i) short-term capital gain; or (ii)…

59-10-103. Definitions. (1) As used in this chapter: (a)(i) "Adjusted gross income": (A) for a resident or nonresident individual, means the same as that term is defined in Section 62, Internal Revenue Code; or (B) for a resident or nonresident estate or trust, is as calculated i…

59-10-103.1. Information to be contained on individual income tax returns or booklets. (1) The commission shall print the phrase "all state income tax dollars support education, children, and individuals with disabilities" on: (a) the first page of an individual income tax return…

59-10-1031. Nonrefundable tax credit for employing a recently deployed veteran. (1) As used in this section, "recently deployed veteran" means an individual who: (a) was mobilized to active federal military service in: (i) an active component of the United States Armed Forces as …

59-10-1032. Nonrefundable tax credit for employment of a person who is homeless. (1) As used in this section: (a) "Eligible employer" means a person who receives a tax credit certificate from the Department of Workforce Services in accordance with Title 35A, Chapter 5, Part 3, Ta…

59-10-1033.1. Tax credit related to alternative fuel heavy duty vehicles. (1) As used in this section: (a) "Board" means the Air Quality Board created under Title 19, Chapter 2, Air Conservation Act. (b) "Director" means the director of the Division of Air Quality appointed under…

59-10-1034. Nonrefundable high cost infrastructure development tax credit. (1) As used in this section: (a) "High cost infrastructure project" means the same as that term is defined in Section 79-6-602. (b) "Infrastructure cost-burdened entity" means the same as that term is defi…

59-10-1035. Nonrefundable tax credit for contribution to state Achieving a Better Life Experience Program account. (1) As used in this section: (a) "Account" means an account in a qualified ABLE program where the designated beneficiary of the account is a resident of this state. …

59-10-1036. Nonrefundable tax credit for military survivor benefits. (1) As used in this section: (a) "Dependent child" means the same as that term is defined in 10 U.S.C. Sec. 1447. (b) "Reserve components" means the same as that term is described in 10 U.S.C. Sec. 10101. (c) "S…

59-10-1037. Nonrefundable enterprise zone tax credit. (1) As used in this section: (a) "Business entity" means a claimant, estate, or trust that meets the definition of "business entity" as that term is defined in Section 63N-2-202. (b) "Office" means the Governor's Office of Eco…

59-10-1038. Nonrefundable rural job creation tax credit. (1) As used in this section, "office" means the Governor's Office of Economic Development created in Section 63N-1a-301. (2) Subject to the other provisions of this section, a taxpayer may claim a nonrefundable tax credit f…

59-10-104. Tax basis -- Tax rate -- Exemption. (1) A tax is imposed on the state taxable income of a resident individual as provided in this section. (2) For purposes of Subsection (1), for a taxable year, the tax is an amount equal to the product of: (a) the resident individual'…

59-10-104.1. Exemption from taxation. (1) For purposes of this section: (a) "Modified adjusted gross income" means the amount calculated by: (i) adding the individual's adjusted gross income on the individual's federal individual income tax return for the taxable year and any add…

59-10-1041. Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program. (1) Except as provided in Subsection (3), a claimant, estate, or trust that makes a donation to the Carson Smith Opportunity Scholarship Program established in Section 53E-7-4…

59-10-1042. Nonrefundable tax credit for social security benefits. (1) As used in this section: (a) "Head of household filing status" means the same as that term is defined in Section 59-10-1018. (b) "Joint filing status" means the same as that term is defined in Section 59-10-10…

59-10-1043. Nonrefundable tax credit for military retirement. (1) As used in this section: (a)(i) "Military retirement pay" means retirement pay, including survivor benefits, that relates to service in the armed forces or the reserve components, as described in 10 U.S.C. Sec. 101…

59-10-1044. Nonrefundable earned income tax credit. (1) As used in this section: (a) "Federal earned income tax credit" means the federal earned income tax credit described in Section 32, Internal Revenue Code. (b) "Qualifying claimant" means a resident or nonresident individual …

59-10-1045. Nonrefundable tax credit for taxes paid by pass-through entity. (1) As used in this section, "taxed pass-through entity taxpayer" means a resident or nonresident individual who: (a) has income attributed to the individual by a pass-through entity; (b) receives the inc…

59-10-1046. Nonrefundable adoption expense tax credit. (1) As used in this section: (a) "Adoption expense" means a reasonable and necessary adoption fee, court cost, attorney fee, or other expense that is: (i) directly related to, and for the primary purpose of, adoption of a qua…

59-10-1047. Nonrefundable child tax credit. (1) As used in this section: (a) "Joint filing status" means the same as that term is defined in Section 59-10-1018. (b) "Head of household filing status" means the same as that term is defined in Section 59-10-1018. (c) "Married filing…

59-10-1048. Nonrefundable tax credits for employer-provider child care. (1) As used in this section: (a) "Eligible small business" means the same as that term is defined in Section 45F, Internal Revenue Code. (b) "Qualified child care expenditure" means the same as that term is d…

59-10-110. Disallowance of federal tax credits. A credit applied directly to the income tax calculated for federal income tax purposes in accordance with the Internal Revenue Code may not be applied in calculating the tax due under this chapter.

59-10-1102. Definitions. As used in this part: (1)(a) Except as provided in Subsection (1)(b) or Subsection 59-10-1103(1)(a), "claimant" means a resident or nonresident person. (b) "Claimant" does not include an estate or trust. (2) Except as provided in Subsection 59-10-1103(1)(…

59-10-1102.1. Apportionment of tax credit. A nonresident individual or a part-year resident individual who claims a tax credit in accordance with Section 59-10-1114 may claim only an apportioned amount of the tax credit equal to the product of: (1) the state income tax percentage…

59-10-1102.2. Removal of tax credit from tax return and prohibition on claiming a tax credit -- Conditions for removal and prohibition on claiming a tax credit -- Commission publishing requirements. (1) As used in this section, "tax return" means a tax return filed in accordance …

59-10-1103. Tax credit for pass-through entity taxpayer. (1) As used in this section: (a) "Pass-through entity" means the same as that term is defined in Section 59-10-1402. (b) "Pass-through entity taxpayer" means the same as that term is defined in Section 59-10-1402. (2) A pas…

59-10-1105. Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Income Tax Fund -- Rulemaking authority. (1) For a taxable year beginning on or after January 1, 2004, a claimant, estate, or trust may claim a refundable t…

59-10-1106. Refundable clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority. (1) As used in this section: (a) "Active solar system" means the same as that term is defined in Section 59-10-1014. (b) "Adequate energy storage" means the same as th…

59-10-1107. Refundable economic development tax credit. (1) As used in this section: (a) "Business entity" means a claimant, estate, or trust that meets the definition of "business entity" as defined in Section 63N-2-103. (b) "Incremental job" means the same as that term is defin…

59-10-1108. Refundable motion picture tax credit. (1) As used in this section: (a) "Motion picture company" means a claimant, estate, or trust that meets the definition of a motion picture company under Section 63N-8-102. (b) "Office" means the Governor's Office of Economic Devel…