reglab/housing_qa huggingface dataset:
UT Code § 59-10-541 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 541 - Violations -- Civil and criminal penalties.

59-10-541. Violations -- Civil and criminal penalties.    (1) Every person who, without fraudulent intent, fails to make, render, sign, or verify any return, or to supply any information within the time required by or under the provisions of this chapter, is liable for a penalty as provided in Section 59-1-401.     (2) It is unlawful for any person, with intent to evade any tax, to fail to timely remit the full amount of tax required by this chapter. A violation of this section is punishable as provided in Section 59-1-401.     (3) Any person who knowingly or intentionally makes, renders, signs, or verifies any false or fraudulent return or statement or supplies any false or fraudulent information is guilty of a criminal violation as provided in Section 59-1-401.     (4) Any person who, with intent to evade any tax or any requirement of this chapter, or any lawful requirement of the commission, fails to pay the tax, or to make, render, sign, or verify any return, or to supply any information, within the time required by or under this chapter, or who, with like intent, makes, renders, signs, or verifies any false or fraudulent return or statement, or supplies any false or fraudulent information, is liable for a civil penalty as provided in Section 59-1-401, and is also guilty of a criminal violation as provided in Section 59-1-401.    Amended by Chapter 9, 2001 General Session
UT Code § 59-10-544 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 544 - General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.

 Effective 1/1/2021  59-10-544. General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.    (1)   (a) The commission shall administer and enforce a tax imposed under this chapter for which purpose it may divide the state into districts in each of which a branch office of the commission may be maintained.     (b) A county may not be divided in forming a district.       (2)   (a) The commission shall deposit at least quarterly all revenue collected or received by the commission under this chapter with the state treasurer.     (b) Subject to Sections 59-10-529 and 59-10-531, the commission shall distribute and credit, at least quarterly and based on a pro rata share of Education Fund and Uniform School Fund appropriations for the current fiscal year, the revenue described in Subsection (2)(a) to:   (i) the Education Fund; and     (ii) the Uniform School Fund in accordance with Section 53F-9-201.1.       (c) The commission may credit to or draw from the Education Fund and the Uniform School Fund:   (i) annually to adjust for differences between estimates and actual amounts; or     (ii) in the proportion described in Subsection (2)(b) to issue a refund.       (d) If a refund the commission makes is not claimed within two years from the date the commission issues the refund:   (i) the refund reverts to the state to be credited to the Education Fund; and     (ii) no further claim may be made on the commission for the amount of the refund.        Amended by Chapter 207, 2020 General Session
UT Code § 59-10-546 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 5 - Procedure and Administration|Section 546 - Application of former law.

59-10-546. Application of former law.  Nothing in this chapter applies to or affects any tax, interest, or additions to tax or penalties, imposed by or due under former Title 59, Chapter 14, Cigarette and Tobacco Tax and Licensing Act, in respect of taxable years commencing before January 1, 1973.  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-10-1001 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 10 - Nonrefundable Tax Credit Act|Section 1001 - Title.

59-10-1001. Title.  This part is known as the "Nonrefundable Tax Credit Act."  Enacted by Chapter 223, 2006 General Session
UT Code § 59-10-1002 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 10 - Nonrefundable Tax Credit Act|Section 1002 - Definitions.

 Effective 5/12/2020  59-10-1002. Definitions.  As used in this part:  (1)   (a) Except as provided in Subsection (1)(b) or Subsection 59-10-1003(2), "claimant" means a resident or nonresident person that has state taxable income.     (b) "Claimant" does not include an estate or trust.       (2) Except as provided in Subsection 59-10-1003(2), "estate" means a nonresident estate or a resident estate that has state taxable income.     (3) "Nonrefundable tax credit" or "tax credit" means a tax credit that a claimant, estate, or trust may:   (a) claim:   (i) as provided by statute; and     (ii) in an amount that does not exceed the claimant's, estate's, or trust's tax liability under this chapter for a taxable year; and       (b) carry forward or carry back:   (i) if allowed by statute; and     (ii) unless otherwise provided in statute, to the extent that the amount of the tax credit exceeds the claimant's, estate's, or trust's tax liability under this chapter for a taxable year.         (4) Except as provided in Subsection 59-10-1003(2), "trust" means a nonresident trust or a resident trust that has state taxable income.    Amended by Chapter 82, 2020 General Session
UT Code § 59-10-1002.2 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 10 - Nonrefundable Tax Credit Act|Section 1002.2 - Apportionment of tax credits.

 Effective 5/5/2021  59-10-1002.2. Apportionment of tax credits.    (1) A nonresident individual or a part-year resident individual that claims a tax credit in accordance with Section 59-10-1017, 59-10-1018, 59-10-1019, 59-10-1022, 59-10-1023, 59-10-1024, 59-10-1028, 59-10-1042, or 59-10-1043 may only claim an apportioned amount of the tax credit equal to:   (a) for a nonresident individual, the product of:   (i) the state income tax percentage for the nonresident individual; and     (ii) the amount of the tax credit that the nonresident individual would have been allowed to claim but for the apportionment requirements of this section; or       (b) for a part-year resident individual, the product of:   (i) the state income tax percentage for the part-year resident individual; and     (ii) the amount of the tax credit that the part-year resident individual would have been allowed to claim but for the apportionment requirements of this section.         (2) A nonresident estate or trust that claims a tax credit in accordance with Section 59-10-1017, 59-10-1020, 59-10-1022, 59-10-1024, or 59-10-1028 may only claim an apportioned amount of the tax credit equal to the product of:   (a) the state income tax percentage for the nonresident estate or trust; and     (b) the amount of the tax credit that the nonresident estate or trust would have been allowed to claim but for the apportionment requirements of this section.      Amended by Chapter 68, 2021 General SessionAmended by Chapter 428, 2021 General Session
UT Code § 59-10-1003 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 10 - Nonrefundable Tax Credit Act|Section 1003 - Tax credit for tax paid by individual to another state.

59-10-1003. Tax credit for tax paid by individual to another state.    (1) Except as provided in Subsection (2), a claimant, estate, or trust may claim a nonrefundable tax credit against the tax otherwise due under this chapter equal to the amount of the tax imposed:   (a) on that claimant, estate, or trust for the taxable year;     (b) by another state of the United States, the District of Columbia, or a possession of the United States; and     (c) on income:   (i) derived from sources within that other state of the United States, District of Columbia, or possession of the United States; and     (ii) if that income is also subject to tax under this chapter.         (2) A tax credit under this section may only be claimed by a:   (a) resident claimant;     (b) resident estate; or     (c) resident trust.       (3) The application of the tax credit provided under this section may not operate to reduce the tax payable under this chapter to an amount less than would have been payable were the income from the other state disregarded.     (4) The tax credit provided by this section shall be computed and claimed in accordance with rules prescribed by the commission.    Renumbered and Amended by Chapter 223, 2006 General Session
UT Code § 59-10-1004 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 10 - Nonrefundable Tax Credit Act|Section 1004 - Tax credit for cash contributions to sheltered workshops.

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 claimant, estate, or trust within the taxable year to nonprofit rehabilitation sheltered workshop facilities for persons with a disability operating in Utah that are certified by the Department of Human Services as a qualifying facility.     (2) The allowable tax credit is an amount equal to 50% of the aggregate amount of the cash contributions to the qualifying rehabilitation facilities, but the allowed tax credit may not exceed $200.     (3) The amount of contribution claimed as a tax credit under this section may not also be claimed as a charitable deduction in determining net taxable income.    Renumbered and Amended by Chapter 223, 2006 General Session
UT Code § 59-10-1005 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 10 - Nonrefundable Tax Credit Act|Section 1005 - Tax credit for at-home parent.

 Effective 5/9/2017  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 the parent's individual income tax return for the taxable year for which the parent claims the credit; and     (iii) if the sum of the following amounts are $3,000 or less for the taxable year for which the parent claims the credit:   (A) the total wages, tips, and other compensation listed on all of the parent's federal Forms W-2; and     (B) the gross income listed on the parent's federal Form 1040 Schedule C, Profit or Loss From Business.         (b) "Parent" means an individual who:   (i) is the biological mother or father of a qualifying child;     (ii) is the stepfather or stepmother of a qualifying child;     (iii)   (A) legally adopts a qualifying child; or     (B) has a qualifying child placed in the individual's home:   (I) by a child-placing agency, as defined in Section 62A-2-101; and     (II) for the purpose of legally adopting the child;         (iv) is a foster parent of a qualifying child; or     (v) is a legal guardian of a qualifying child.       (c) "Qualifying child" means a child who is no more than 12 months of age on the last day of the taxable year for which the tax credit is claimed.       (2) For a taxable year beginning on or after January 1, 2000, a claimant may claim on the claimant's individual income tax return a nonrefundable tax credit of $100 for each qualifying child if:   (a) the claimant or another claimant filing a joint individual income tax return with the claimant is an at-home parent; and     (b) the adjusted gross income of all of the claimants filing the individual income tax return is less than or equal to $50,000.       (3) A claimant may not carry forward or carry back a tax credit authorized by this section.     (4)   (a) In accordance with any rules prescribed by the commission under Subsection (4)(b), the Division of Finance shall transfer at least annually from the General Fund into the Education Fund the aggregate amount of all tax credits claimed under this section.     (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for making a transfer from the General Fund into the Education Fund as required by Subsection (4)(a).      Amended by Chapter 148, 2017 General Session
UT Code § 59-10-1006 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 10 - Nonrefundable Tax Credit Act|Section 1006 - Historic preservation tax credit.

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 expenditures, costing more than $10,000, incurred in connection with any residential certified historic building. When qualifying expenditures of more than $10,000 are incurred, the tax credit allowed by this section shall apply to the full amount of expenditures.     (b) All rehabilitation work to which the tax credit may be applied shall be approved by the State Historic Preservation Office prior to completion of the rehabilitation project as meeting the Secretary of the Interior's Standards for Rehabilitation so that the office can provide corrective comments to the claimant, estate, or trust in order to preserve the historical qualities of the building.     (c) Any amount of tax credit remaining may be carried forward to each of the five taxable years following the qualified expenditures.     (d) The commission, in consultation with the Division of State History, shall promulgate rules to implement this section.       (2) As used in this section:   (a) "Certified historic building" means a building that is listed on the National Register of Historic Places within three years of taking the credit under this section or that is located in a National Register Historic District and the building has been designated by the Division of State History as being of significance to the district.     (b)   (i) "Qualified rehabilitation expenditures" means any amount properly chargeable to the rehabilitation and restoration of the physical elements of the building, including the historic decorative elements, and the upgrading of the structural, mechanical, electrical, and plumbing systems to applicable codes.     (ii) "Qualified rehabilitation expenditures" does not include expenditures related to:   (A) a claimant's, estate's, or trust's personal labor;     (B) cost of acquisition of the property;     (C) any expenditure attributable to the enlargement of an existing building;     (D) rehabilitation of a certified historic building without the approval required in Subsection (1)(b); or     (E) any expenditure attributable to landscaping and other site features, outbuildings, garages, and related features.         (c) "Residential" means a building used for residential use, either owner occupied or income producing.      Renumbered and Amended by Chapter 223, 2006 General Session
UT Code § 59-10-1015 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 10 - Nonrefundable Tax Credit Act|Section 1015 - Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority.

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 organ donation" means that an individual who is living donates one or more of that individual's human organs:   (i) to another human; and     (ii) to be transplanted:   (A) using a medical procedure; and     (B) to the body of the other human; and         (c)   (i) "live organ donation expenses" means the total amount of expenses:   (A) incurred by a claimant; and     (B) that:   (I) are not reimbursed to that claimant by any person;     (II) are directly related to a live organ donation by:   (Aa) the claimant; or     (Bb) another individual that the claimant is allowed to claim as a dependent in accordance with Section 151, Internal Revenue Code; and       (III) are for:   (Aa) travel;     (Bb) lodging; or     (Cc) a lost wage; and           (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define "lost wage."         (2) For taxable years beginning on or after January 1, 2005, a claimant may claim a nonrefundable tax credit:   (a) as provided in this section;     (b) against taxes otherwise due under this chapter;     (c) for live organ donation expenses incurred during the taxable year for which the live organ donation occurs; and     (d) in an amount equal to the lesser of:   (i) the actual amount of the live organ donation expenses; or     (ii) $10,000.         (3) If the amount of a tax credit under this section exceeds a claimant's tax liability under this chapter for a taxable year, the amount of the tax credit that exceeds the claimant's tax liability may be carried forward for a period that does not exceed the next five taxable years.    Amended by Chapter 382, 2008 General Session
UT Code § 59-10-1019 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 10 - Nonrefundable Tax Credit Act|Section 1019 - Definitions -- Nonrefundable retirement tax credit.

 Effective 5/5/2021  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 as that term is defined in Section 59-10-1018.     (c) "Joint filing status" means the same as that term is defined in Section 59-10-1018.     (d) "Married filing separately status" means a married individual who:   (i) does not file a single federal individual income tax return jointly with that married individual's spouse for the taxable year; and     (ii) files a single federal individual income tax return for the taxable year.       (e) "Modified adjusted gross income" means the sum of the following for an eligible claimant or, if the eligible claimant's return under this chapter is allowed a joint filing status, the eligible claimant and the eligible claimant's spouse:   (i) adjusted gross income for the taxable year for which a tax credit is claimed under this section;     (ii) any interest income that is not included in adjusted gross income for the taxable year described in Subsection (1)(e)(i); and     (iii) any addition to adjusted gross income required by Section 59-10-114 for the taxable year described in Subsection (1)(e)(i).       (f) "Single filing status" means a single individual who files a single federal individual income tax return for the taxable year.       (2) Except as provided in Section 59-10-1002.2 and Subsections (3) and (4), each eligible claimant may claim a nonrefundable tax credit of $450 against taxes otherwise due under this part.     (3)   (a) An eligible claimant may not:   (i) carry forward or carry back the amount of a tax credit under this section that exceeds the eligible claimant's tax liability for the taxable year; or     (ii) claim a tax credit under this section and a tax credit under Section 59-10-1042 or 59-10-1043.       (b) An eligible claimant who qualifies for a tax credit under this section and a tax credit under Section 59-10-1042 or 59-10-1043 may elect whether to claim a tax credit under this section or a tax credit under Section 59-10-1042 or 59-10-1043.       (4) The tax credit allowed by Subsection (2) claimed on a return filed under this part shall be reduced by $.025 for each dollar by which modified adjusted gross income for purposes of the return exceeds:   (a) for a federal individual income tax return that is allowed a married filing separately status, $16,000;     (b) for a federal individual income tax return that is allowed a single filing status, $25,000;     (c) for a federal individual income tax return that is allowed a head of household filing status, $32,000; or     (d) for a return under this chapter that is allowed a joint filing status, $32,000.      Amended by Chapter 68, 2021 General SessionAmended by Chapter 428, 2021 General Session
UT Code § 59-10-1027 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 10 - Nonrefundable Tax Credit Act|Section 1027 - Nonrefundable tax credit for combat related death.

 Effective 5/5/2021  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, United States Space Force, or United States Coast Guard.     (b) "Combat related death" means an individual who dies:   (i) on or after January 1, 2010; and     (ii)   (A) while in military service in a combat zone; or     (B) as a result of a wound, disease, or injury the individual incurs while in military service in a combat zone.         (c) "Combat zone" means an area that the President of the United States designates by Executive Order as an area in which an active component of the United States Armed Forces or a reserve component of the United States Armed Forces are or have engaged in combat.     (d) "Military service in a combat zone" means service:   (i) in an active component of the United States Armed Forces or reserve component of the United States Armed Forces; and     (ii) performed:   (A) on or after the date the President of the United States designates by Executive Order as the date combatant activities begin in a combat zone; and     (B) on or before the date the President of the United States designates by Executive Order as the date combatant activities terminate in a combat zone.         (e) "Reserve component of the United States Armed Forces" means service in a reserve component of the armed forces listed in 10 U.S.C. Sec. 101(c) or 10 U.S.C. Sec. 10101.       (2) A claimant, estate, or trust that files a return on behalf of an individual who dies a combat related death may claim a nonrefundable tax credit against that individual's tax liability under this chapter as provided in this section.     (3) For purposes of Subsection (2), the tax credit is equal to the tax liability of the individual who dies a combat related death for the taxable year during which the individual dies.    Amended by Chapter 93, 2021 General Session