reglab/housing_qa huggingface dataset:
UT Code § 59-7-625 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 6 - Credits|Section 625 - Nonrefundable tax credit for donation to Special Needs Opportunity Scholarship Program.

 Effective 1/1/2021  59-7-625. Nonrefundable tax credit for donation to Special Needs Opportunity Scholarship Program.    (1) A taxpayer that makes a donation to the Special Needs Opportunity Scholarship Program established in Section 53E-7-402 may claim a nonrefundable tax credit equal to 100% of the amount stated on a tax credit certificate issued in accordance with Section 53E-7-407.     (2)   (a) If the amount of a tax credit listed on the tax credit certificate exceeds a taxpayer's liability under this chapter for a taxable year, the taxpayer may carry forward the amount of the tax credit exceeding the liability for a period that does not exceed the next three taxable years.     (b) A taxpayer may not carry back the amount of the tax credit that exceeds the taxpayer's tax liability for the taxable year.      Enacted by Chapter 3, 2020 Special Session 4
UT Code § 59-7-701 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 7 - S Corporations|Section 701 - Taxation of S corporations.

 Effective 5/10/2016  59-7-701. Taxation of S corporations.    (1) Except as provided in Section 59-7-102 and subject to the other provisions of this part, beginning on July 1, 1994, and ending on the last day of the taxable year that begins on or after January 1, 2012, but begins on or before December 31, 2012, an S corporation is subject to taxation in the same manner as that S corporation is taxed under Subchapter S - Tax Treatment of S Corporations and Their Shareholders, Sec. 1361 et seq., Internal Revenue Code.     (2) An S corporation is taxed at the tax rate provided in Section 59-7-104.     (3) The business income and nonbusiness income of an S corporation is subject to Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.     (4) An S corporation having income derived from or connected with Utah sources shall make a return in accordance with Sections 59-10-507 and 59-10-514.     (5) An S corporation shall make payments of estimated tax as required by Section 59-7-504.     (6) An S corporation is subject to Chapter 10, Part 14, Pass-Through Entities and Pass-Through Entity Taxpayers Act.     (7) A pass-through entity taxpayer as defined in Section 59-10-1402 of an S corporation is subject to Chapter 10, Part 14, Pass-Through Entities and Pass-Through Entity Taxpayers Act.     (8) Provisions under this chapter governing the following apply to an S corporation:   (a) an assessment;     (b) a penalty;     (c) a refund; or     (d) a record required for an S corporation.      Amended by Chapter 87, 2016 General SessionAmended by Chapter 135, 2016 General SessionAmended by Chapter 222, 2016 General Session
UT Code § 59-7-705 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 7 - S Corporations|Section 705 - Minimum tax not applicable to an S corporation.

59-7-705. Minimum tax not applicable to an S corporation.  The minimum tax provided in Section 59-7-104 does not apply to an S corporation subject to taxation under Section 59-7-701.  Amended by Chapter 312, 2009 General Session
UT Code § 59-7-706 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 7 - S Corporations|Section 706 - Distribution and credit of revenues.

59-7-706. Distribution and credit of revenues.  Revenues collected or received by the commission under this part shall be deposited daily with the state treasurer and distributed and credited as provided in Section 59-10-544.  Amended by Chapter 312, 2009 General Session
UT Code § 59-7-707 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 7 - S Corporations|Section 707 - Commission rulemaking authority.

59-7-707. Commission rulemaking authority.  In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this part.  Amended by Chapter 312, 2009 General Session
UT Code § 59-7-801 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 8 - Unrelated Business Income|Section 801 - Definitions.

59-7-801. Definitions.  For purposes of this part:  (1) "Unrelated business income" means unrelated business income as determined under Section 512, Internal Revenue Code.     (2) "Utah unrelated business income" means the unrelated business income apportioned to Utah in accordance with Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.    Amended by Chapter 225, 2005 General Session
UT Code § 59-7-802 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 8 - Unrelated Business Income|Section 802 - Taxation of unrelated business income.

59-7-802. Taxation of unrelated business income.    (1) An organization which is exempt from taxation as provided in Subsection 59-7-102(1) or Section 59-10-126 shall be subject to the tax imposed by this part on its Utah unrelated business income.     (2) Utah unrelated business income shall be taxed at the rate provided in Section 59-7-104 except that the minimum tax does not apply to organizations subject to the tax under this part.    Amended by Chapter 311, 1995 General Session
UT Code § 59-7-803 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 8 - Unrelated Business Income|Section 803 - Filing returns -- Extension.

59-7-803. Filing returns -- Extension.    (1) An organization subject to the tax imposed by this part shall file a state return on or before the date which the exempt organization is required to file its federal exempt organization business income tax return, including extensions.     (2) If a valid federal extension is filed, the extension shall be considered valid for state purposes and payment of tax shall be made as provided in Section 59-7-507.    Amended by Chapter 311, 1995 General Session
UT Code § 59-7-804 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 8 - Unrelated Business Income|Section 804 - Transition rule -- Net loss carryforwards.

59-7-804. Transition rule -- Net loss carryforwards.  Net operating losses shall be recognized to the extent recognized for federal purposes even if incurred prior to the effective date of this part.  Enacted by Chapter 178, 1994 General Session
UT Code § 59-7-805 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 8 - Unrelated Business Income|Section 805 - Apportionment provisions.

59-7-805. Apportionment provisions.  For purposes of this part, only the property, payroll, and sales included in the computation of unrelated business income or directly related to the unrelated business income of an exempt organization shall be included when apportioning income under Part 3, Allocation and Apportionment of Income - Utah UDITPA Provisions.  Enacted by Chapter 178, 1994 General Session
UT Code § 59-7-901 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 9 - Tax Credit Administration Act|Section 901 - Title.

 Effective 1/1/2015  59-7-901. Title.  This part is known as the "Tax Credit Administration Act." Enacted by Chapter 315, 2014 General Session
UT Code § 59-7-902 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 9 - Tax Credit Administration Act|Section 902 - Definitions.

 Effective 1/1/2015  59-7-902. Definitions.  As used in this part:  (1) "Tax credit" means a nonrefundable tax credit listed on a tax return.     (2) "Tax return" means:   (a) a corporate return as defined in Section 59-7-101 filed in accordance with this chapter; or     (b) a tax return filed in accordance with Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act.      Enacted by Chapter 315, 2014 General Session
UT Code § 59-7-903 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 7 - Corporate Franchise and Income Taxes|Part 9 - Tax Credit Administration Act|Section 903 - Removal of tax credit from tax return -- Prohibition on claiming a tax credit -- Commission publishing requirements.

 Effective 5/10/2016  59-7-903. Removal of tax credit from tax return -- Prohibition on claiming a tax credit -- Commission publishing requirements.    (1) Subject to Subsection (2) and except as provided in Subsection (3), the commission shall remove a tax credit from a tax return and a person filing a tax return may not claim the tax credit if:   (a) the total amount of tax credit claimed or carried forward by all persons who file a tax return is less than $10,000 per taxable year for three consecutive taxable years; and     (b) less than 10 persons per year for the three consecutive taxable years described in Subsection (1)(a) file a tax return claiming or carrying forward the tax credit.       (2) If the commission determines the requirements of Subsection (1) are met, the commission shall remove a tax credit from a tax return and a person filing a tax return may not claim the tax credit beginning two taxable years after the January 1 immediately following the date the commission determines the requirements of Subsection (1) are met.     (3) This section does not apply to a tax credit under Section 59-7-609.     (4) The commission shall, on or before the November interim meeting of the year after the taxable year in which the commission determines the requirements of Subsection (1) are met, report to the Revenue and Taxation Interim Committee by electronic means that, in accordance with this section:   (a) the commission is required to remove a tax credit from a return on which the tax credit appears; and     (b) a person filing a tax return may not claim the tax credit.       (5)   (a) Within a 30-day period after making the report required by Subsection (4), the commission shall publish a list in accordance with Subsection (5)(b) stating each tax credit that the commission will remove from a return on which the tax credit appears.     (b) The list shall:   (i) be published on:   (A) the commission's website; and     (B) the public legal notice website in accordance with Section 45-1-101;       (ii) include a statement that:   (A) the commission is required to remove the tax credit from each return on which the tax credit appears; and     (B) the tax credit may not be claimed on a return;       (iii) state the taxable year for which the removal described in Subsection (5)(a) takes effect; and     (iv) remain available for viewing and searching until the commission publishes a new list in accordance with this Subsection (5).        Amended by Chapter 64, 2016 General SessionAmended by Chapter 135, 2016 General Session
UT Code § 59-10-101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 101 - Short title.

59-10-101. Short title.  This chapter is known as the "Individual Income Tax Act."  Renumbered and Amended by Chapter 2, 1987 General Session
UT Code § 59-10-103.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 103.1 - Information to be contained on individual income tax returns or booklets.

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 fund education" on:   (a) the first page of an individual income tax return; and     (b) the cover page of an individual income tax forms and instructions booklet.       (2) The commission shall include on an individual income tax return a statement for a property owner to declare that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for that property owner's primary residence.    Amended by Chapter 410, 2011 General Session
UT Code § 59-10-104 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 104 - Tax basis -- Tax rate -- Exemption.

 Effective 5/8/2018  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's state taxable income for that taxable year; and     (b) 4.95%.       (3) This section does not apply to a resident individual exempt from taxation under Section 59-10-104.1.    Amended by Chapter 456, 2018 General Session
UT Code § 59-10-104.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 104.1 - Exemption from taxation.

59-10-104.1. Exemption from taxation.    (1) For purposes of this section:   (a) "Personal exemptions" means the total exemption amount an individual is allowed to claim for the taxable year under Section 151, Internal Revenue Code, for:   (i) the individual;     (ii) the individual's spouse; and     (iii) the individual's dependents.       (b) "Standard deduction":   (i) means the standard deduction an individual is allowed to claim for the taxable year under Section 63, Internal Revenue Code; and     (ii) notwithstanding Subsection (1)(b)(i), does not include an additional amount allowed under Section 63(f), Internal Revenue Code, for an individual or an individual's spouse who is:   (A) blind; or     (B) 65 years of age or older.           (2) For taxable years beginning on or after January 1, 2002, an individual is exempt from a tax imposed by Section 59-10-104 or 59-10-116 if the individual's adjusted gross income on the individual's federal individual income tax return for the taxable year is less than or equal to the sum of the individual's:   (a) personal exemptions for that taxable year; and     (b) standard deduction for that taxable year.      Amended by Chapter 389, 2008 General Session
UT Code § 59-10-110 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 110 - Disallowance of federal tax credits.

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.  Amended by Chapter 389, 2008 General Session
UT Code § 59-10-115 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 115 - Adjustments to adjusted gross income.

 Effective 5/10/2016  59-10-115. Adjustments to adjusted gross income.    (1) As used in this section:   (a) "Net foreign source taxable income" means:   (i) the amount calculated on line 17 of Internal Revenue Code Form 1116, Foreign Tax Credit; or     (ii) if, for purposes of federal individual income taxes, the amount calculated on line 17 of Form 1116 is reported on a line other than line 17 of Form 1116, the amount on a line of a federal individual income tax form designated by the commission as being substantially similar to line 17 of the 2015 version of Form 1116.       (b) "Pass-through entity taxpayer" means the same as that term is defined in Section 59-10-1402.       (2) The commission shall allow an adjustment to adjusted gross income of a resident or nonresident individual if the resident or nonresident individual would otherwise:   (a) receive a double tax benefit under this part; or     (b) suffer a double tax detriment under this part.       (3)   (a) For a pass-through entity taxpayer generating taxable income primarily from establishments classified in Code Section 33242, Metal Tank (Heavy Gauge) Manufacturing, of the 2002 or 2007 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget, an adjustment described in Subsection (2) includes net foreign source taxable income generated from Metal Tank (Heavy Gauge) Manufacturing establishments.     (b) The adjustment described in Subsection (3)(a) applies to a taxable year beginning on or after January 1, 2017.       (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules:   (a) making the designation described in Subsection (1)(a)(ii), if necessary; and     (b) allowing for the adjustment to adjusted gross income required by Subsection (2).      Amended by Chapter 374, 2016 General Session
UT Code § 59-10-116 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 116 - Tax on nonresident individual -- Calculation -- Exemption.

59-10-116. Tax on nonresident individual -- Calculation -- Exemption.    (1) Except as provided in Subsection (2), a tax is imposed on a nonresident individual in an amount equal to the product of the:   (a) nonresident individual's state taxable income; and     (b) percentage listed in Subsection 59-10-104(2).       (2) This section does not apply to a nonresident individual exempt from taxation under Section 59-10-104.1.    Amended by Chapter 382, 2008 General SessionAmended by Chapter 389, 2008 General Session
UT Code § 59-10-116.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 116.1 - Exemption for out-of-state employee.

 Effective 5/13/2014  59-10-116.1. Exemption for out-of-state employee.    (1) As used in this section:   (a) "Declared state disaster or emergency" is as defined in Section 53-2a-1202.     (b) "Disaster period" is as defined in Section 53-2a-1202.     (c) "Out-of-state business" is as defined in Section 53-2a-1202.     (d) "Out-of-state employee" is as defined in Section 53-2a-1202.       (2) An out-of-state employee, including a pass-through entity taxpayer who is an out-of-state employee, is exempt from a tax under this chapter for income earned or passed through:   (a) from an out-of-state business;     (b) during a disaster period; and     (c) as a result of the out-of-state business responding to a declared state disaster or emergency.      Enacted by Chapter 376, 2014 General Session
UT Code § 59-10-119 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 119 - Returns by husband and wife if husband or wife is a nonresident.

59-10-119. Returns by husband and wife if husband or wife is a nonresident.    (1) If the adjusted gross income of a husband and wife who are both nonresidents of this state is reported or determined on separate federal individual income tax returns, the husband's and wife's state taxable incomes in this state shall be separately determined.     (2) If the adjusted gross income of a husband and wife who are both nonresidents of this state is reported or determined on a joint federal individual income tax return, the husband's and wife's tax shall be reported or determined in this state on a joint return.     (3)   (a) If one spouse is a nonresident of this state and the other spouse is a resident of this state, separate taxes shall be determined on each spouse's separate state taxable incomes on forms prescribed by the commission.     (b) Notwithstanding Subsection (3)(a), a husband and wife may elect to be considered to be residents of this state for purposes of determining state taxable income for a taxable year.     (c) If one spouse who is a nonresident of this state and the other spouse who is a resident of this state file a joint federal income tax return, but determine state taxable income separately, the spouses shall compute their taxable incomes in this state as if their adjusted gross incomes had been determined separately.      Amended by Chapter 389, 2008 General Session
UT Code § 59-10-120 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 120 - Change of status as resident or nonresident.

59-10-120. Change of status as resident or nonresident.    (1) If an individual changes the individual's status during the taxable year from resident to nonresident or from nonresident to resident, the commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, require the individual to file one return for the portion of the taxable year during which the individual is a resident and another return for the portion of the taxable year during which the individual is a nonresident.     (2) The taxable income of the individual described in Subsection (1) shall be determined as provided in this chapter for residents and for nonresidents as if the individual's taxable year for federal income tax purposes were limited to the period of the individual's resident and nonresident status respectively.    Amended by Chapter 389, 2008 General Session
UT Code § 59-10-121 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 121 - Proration when two returns required.

59-10-121. Proration when two returns required.  If an individual is required to file two returns for a taxable year under Section 59-10-120:  (1) personal exemptions and the standard deduction as used on the federal individual income tax return shall be prorated between the two returns, under rules prescribed by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and     (2) the total amount of the taxes due on the two returns may not be less than the total amount of the taxes that would be due if the total of the taxable incomes reported on the two returns had been included in one return.    Amended by Chapter 389, 2008 General Session
UT Code § 59-10-122 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 10 - Individual Income Tax Act|Part 1 - Determination and Reporting of Tax Liability and Information|Section 122 - Taxable year.

59-10-122. Taxable year.    (1) For purposes of a tax imposed by this chapter, the taxable year of a resident or nonresident individual or resident or nonresident estate or trust shall be the same as the taxable year of the resident or nonresident individual or resident or nonresident estate or trust for federal income tax purposes.     (2)   (a) If the taxable year of a resident or nonresident individual or resident or nonresident estate or trust is changed for federal income tax purposes, that taxable year for purposes of a tax imposed by this chapter shall be changed in the same manner as the change for federal income tax purposes.     (b) If a change in a taxable year results in a taxable period of less than 12 months for federal income tax purposes, that same taxable period shall be used in computing a tax imposed by this chapter.      Amended by Chapter 389, 2008 General Session