reglab/statecodes huggingface dataset:
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 512 - Signing of returns and other documents.

59-10-512.
Signing of returns and other documents.
(1) Except as otherwise provided by Subsection (2), any return, statement, or other document required to be made under any provision of this chapter shall be signed in accordance with forms or rules prescribed by the commission.
(2) The return of a partnership made under Section 59-10-507 shall be signed by any one of the partners. The fact that a partner's name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership.
(3) The fact that an individual's name is signed on a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement, or other document was actually signed by him.
Amended by Chapter 4, 1993 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 513 - Verifications of returns.

59-10-513.
Verifications of returns.
Except as the commission shall otherwise provide by rule, any return, declaration, statement, or other document required to be made under any provision of this chapter, or under rules promulgated hereunder, shall contain or be verified by a written declaration that it is made under the penalties of perjury.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 514 - Return filing requirements -- Rulemaking authority.

Effective 5/5/2021
59-10-514.
Return filing requirements -- Rulemaking authority.
(1)
(a) Subject to Subsection (3) and Section 59-10-518:
(i) an individual income tax return filed for a tax imposed in accordance with Part 1, Determination and Reporting of Tax Liability and Information, shall be filed with the commission on or before the day on which a federal individual income tax return is due;
(ii) a fiduciary income tax return filed for a tax imposed in accordance with Part 2, Trusts and Estates, shall be filed with the commission on or before the day on which a federal return for estates and trusts is due; or
(iii) a return filed in accordance with Section 59-10-507 shall be filed with the commission on or before the later of:
(A) the 15th day of the fourth month following the last day of the taxpayer's taxable year; or
(B) the day on which the taxpayer is required to file a federal income tax return.
(b) Interest accrues from the day on which a return is due under this Subsection (1).
(2) A person required to make and file a return under this chapter shall, without assessment, notice, or demand, pay any tax due:
(a) to the commission; and
(b) before the due date for filing the return, without regard to any extension of time for filing the return.
(3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing what constitutes filing a return with the commission.
Amended by Chapter 367, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 516 - Filing extension -- Payment of tax -- Penalty -- Foreign residency.

Effective 5/5/2021
59-10-516.
Filing extension -- Payment of tax -- Penalty -- Foreign residency.
(1)
(a) The commission shall allow a taxpayer an extension of time for filing a return.
(b) Except as provided in Subsection (1)(c):
(i) for a return filed by a taxpayer except for a partnership, the extension described in Subsection (1)(a) may be up to six months; and
(ii) for a return filed by a partnership, the extension described in Subsection (1)(a) may be up to five months.
(c) For a taxable year beginning on or after January 1, 2019, but beginning on or before December 31, 2019, a taxpayer may receive an extension described in Subsection (1)(a) for the time period that ends on the last day of the extension to file the taxpayer's federal income tax return.
(2) The commission may not impose a penalty under Section 59-1-401 during the extension period described in Subsection (1) on:
(a) a pass-through entity, if the pass-through entity, on or before the return due date described in Section 59-10-514, pays or withholds the tax on behalf of a pass-through entity taxpayer; or
(b) a taxpayer other than a taxpayer described in Subsection (2)(a), if the taxpayer pays, on or before the return due date described in Section 59-10-514, an amount equal to the lesser of:
(i) 90% of the total tax reported on the return for the current taxable year; or
(ii) 100% of the total tax liability for the taxable year immediately preceding the current taxable year.
(3) If a taxpayer fails to meet the requirements of Subsection (2), the commission may apply to the total balance due a penalty as provided in Section 59-1-401.
(4) If a federal income tax return filing is lawfully delayed pending a determination of qualification for a federal tax exemption due to residency outside of the United States, a taxpayer shall file a return within 30 days after that determination is made.
Amended by Chapter 367, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 518 - Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.

Effective 5/10/2016
59-10-518.
Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
(1) As used in this section, "legal holiday" means a legal holiday in this state.
(2) If the last day prescribed under authority of this chapter for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered to be timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday.
(3) For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time.
Amended by Chapter 87, 2016 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 519 - Place for filing returns or other documents.

59-10-519.
Place for filing returns or other documents.
When not otherwise provided for by this chapter, the commission shall by rule prescribe the place for the filing of any return, statement, or other documents, or copies thereof, required by this chapter or rules.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 520 - Time and place for paying tax shown on returns.

59-10-520.
Time and place for paying tax shown on returns.
(1) When a return of tax is required under this chapter or rules, the person required to make such return shall, without assessment or notice and demand from the commission, pay such tax to the commission office with which the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time).
(2) In any case where a tax is required to be paid on or before a certain date, or within a certain period, any reference in this chapter to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 522 - Extension of time for paying tax.

Effective 5/5/2021
59-10-522.
Extension of time for paying tax.
(1)
(a) For a taxable year beginning on or after January 1, 2019, but beginning on or before December 31, 2019, a taxpayer shall receive an extension of time for the payment of the amount determined as the tax of the taxpayer, or any part of that amount, for the time period that ends on the last day of the extension to pay the taxpayer's federal income tax.
(b)
(i) For a taxable year beginning on or after January 1, 2020, the commission, except as otherwise provided by this chapter, may extend the time for payment of the amount shown, or required to be shown, on any return required under authority of this chapter (or any installment thereof), for a reasonable period not to exceed six months from the date fixed for payment thereof.
(ii) The extension may exceed six months in the cases of taxpayers who are outside the states of the union and the District of Columbia.
(2)
(a) Under rules prescribed by the commission, the time for payment of the amount determined as a deficiency may be extended for a period not to exceed 18 months from the date fixed for payment of the deficiency, and, in exceptional cases, for a further period not to exceed 12 months.
(b) An extension under this subsection may be granted only where it is shown to the satisfaction of the commission that the payment of a deficiency upon the date fixed for the payment thereof will result in undue hardship to the taxpayer.
(c) No extension may be granted if the deficiency is due to negligence, to intentional disregard of rules, or to fraud with intent to evade tax.
(3) An extension of time for payment of any portion of a claim for an unpaid tax under this chapter, allowed in bankruptcy or receivership proceedings, may be had in the same manner and subject to the same provisions and limitations as provided in Subsection (2).
Amended by Chapter 367, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 527 - Assessment authority.

59-10-527.
Assessment authority.
(1) The commission shall make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this chapter or former chapters imposing income taxes.
(2) The assessment shall be made by recording the liability of the taxpayer in the office of the commission in accordance with rules prescribed by the commission. The commission may, at any time within the period prescribed for assessment, make a supplemental assessment if it is ascertained that any assessment is imperfect or incomplete in any material respect.
Renumbered and Amended by Chapter 2, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 529.1 - Time period for commission to issue a refund.

Effective 1/1/2016
59-10-529.1.
Time period for commission to issue a refund.
(1) Except as provided in Subsection (2), the commission may not issue a refund before March 1.
(2) The commission may issue a refund before March 1 if, before March 1, the commission determines that:
(a) an employer has filed the one or more forms in accordance with Subsection 59-10-406(8) the employer is required to file with respect to an individual; and
(b) the individual has filed a return in accordance with this chapter.
Enacted by Chapter 369, 2015 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 531 - Claims for refund or credit.

59-10-531.
Claims for refund or credit.
A taxpayer that claims to be allowed a refund or credit under Section 59-10-529 may file a claim for the refund or credit with the commission within the time provided in Section 59-10-529.
Amended by Chapter 212, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 537 - Interest on underpayment, nonpayment, or extension of time for payment of tax.

59-10-537.
Interest on underpayment, nonpayment, or extension of time for payment of tax.
(1)
(a) Subject to the other provisions of this section, if any amount of income tax is not paid on or before the last date prescribed in this chapter for payment, interest on the amount at the rate and in the manner prescribed in Section 59-1-402 shall be paid.
(b) Interest under this Subsection (1) may not be paid if the amount of the interest is less than $1.
(c) If the time for filing of a return of tax withheld by an employer is extended, the employer shall pay interest for the period for which the extension is granted and may not charge such interest to the employee.
(2) If a deficiency or any interest or additional amount assessed in connection with an amount under Subsection (1), or a penalty in case of a delinquency provided for in Section 59-10-539 is not paid in full within 10 days from the date of notice and demand from the commission, there shall be collected as part of the tax, interest at the rate and in the manner prescribed in Section 59-1-402 from the date of the notice and demand until the entire amount of the deficiency, interest, and additional amount is paid.
(3) If the time for payment of the amount determined as the tax by the taxpayer is extended under the authority of Section 59-10-522, interest shall be collected as a part of the amount at the rate and in the manner prescribed in Section 59-1-402.
Amended by Chapter 212, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 538 - Interest on overpayments.

59-10-538.
Interest on overpayments.
(1) Interest shall be allowed and paid upon any overpayment in respect of any tax imposed by this chapter, at the rate and in the manner prescribed in Section 59-1-402.
(2) For purposes of this section, if any overpayment of tax imposed by this chapter results from a carryback of a net operating loss, such overpayment shall be deemed not to have been made prior to the close of the taxable year of the net operating loss which results in such carryback.
Amended by Chapter 1, 1993 Special Session 2
Amended by Chapter 1, 1993 Special Session 2
2023 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
2023 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 3/24/2022
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 Income Tax Fund and Uniform School Fund appropriations for the current fiscal year, the revenue described in Subsection (2)(a) to:
(i) the Income Tax 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 Income Tax 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 Income Tax Fund; and
(ii) no further claim may be made on the commission for the amount of the refund.
Amended by Chapter 456, 2022 General Session
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 5 - Procedure and Administration › Section 552 - Carry forward of expired or repealed tax credit.

Effective 5/3/2023
59-10-552.
Carry forward of expired or repealed tax credit.
When a nonrefundable individual income tax credit, under Part 10, Nonrefundable Tax Credit Act, expires or is repealed, the commission shall allow a claimant, estate, or trust to carry forward any amount of the tax credit that remains for the period of time described in the tax credit for the taxable year in which the claimant, estate, or trust first claimed the tax credit.
Amended by Chapter 471, 2023 General Session
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 10 - Nonrefundable Tax Credit Act › Section 1002.1 - 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.

Effective 5/10/2016
59-10-1002.1.
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 with this chapter.
(2) Except as provided in Subsection (4), beginning two taxable years after the requirements of Subsection (3) are met:
(a) the commission shall remove a tax credit allowed under this part from each tax return on which the tax credit appears; and
(b) a claimant, estate, or trust filing a tax return may not claim the tax credit.
(3) Except as provided in Subsection (4), the commission shall remove a tax credit allowed under this part from a tax return and a claimant, estate, or trust filing a tax return may not claim the tax credit as provided in Subsection (2) if:
(a) the total amount of the tax credit claimed or carried forward by all claimants, estates, or trusts filing tax returns is less than $10,000 per year for three consecutive taxable years beginning on or after January 1, 2002; and
(b) less than 10 claimants, estates, and trusts per year for the three consecutive taxable years described in Subsection (3)(a), file a tax return claiming or carrying forward the tax credit.
(4) This section does not apply to a tax credit under Section 59-10-1006 or 59-10-1027.
(5) The commission shall, on or before the November interim meeting of the year after the taxable year in which the requirements of Subsection (3) 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 each tax return on which the tax credit appears; and
(b) a claimant, estate, or trust filing a tax return may not claim the tax credit.
(6)
(a) Within a 30-day period after making the report required by Subsection (5), the commission shall publish a list in accordance with Subsection (6)(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 (6)(a) takes effect; and
(iv) remain available for viewing and searching until the commission publishes a new list in accordance with this Subsection (6).
Amended by Chapter 64, 2016 General Session
Amended by Chapter 135, 2016 General Session
2023 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 1/1/2024
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, 59-10-1043, 59-10-1044, 59-10-1046, or 59-10-1047 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 460, 2023 General Session
Amended by Chapter 462, 2023 General Session
2023 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
2023 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.

Effective 5/3/2023
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 Health and 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.
Amended by Chapter 329, 2023 General Session
2023 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 3/24/2022
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 26B-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 Income Tax 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 Income Tax Fund as required by Subsection (4)(a).
Amended by Chapter 456, 2022 General Session
2023 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.

Effective 7/1/2023
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 State Historic Preservation Office, 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 State Historic Preservation Office 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.
Amended by Chapter 160, 2023 General Session
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 10 - Nonrefundable Tax Credit Act › Section 1017 - Utah Educational Savings Plan tax credit.

Effective 5/5/2021
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 53B-8a-102.
(b) "Grantor trust" means the same as that term is defined in Section 53B-8a-102.5.
(c) "Higher education costs" means the same as that term is defined in Section 53B-8a-102.5.
(d) "Maximum amount of a qualified investment for the taxable year" means, for a taxable year, the product of the percentage listed in Subsection 59-10-104(2) and:
(i) subject to Subsection (1)(d)(iii), for a claimant, estate, or trust that is an account owner, if that claimant, estate, or trust is other than husband and wife account owners who file a single return jointly, the maximum amount of a qualified investment:
(A) listed in Subsection 53B-8a-106(1)(e)(ii); and
(B) increased or kept for that taxable year in accordance with Subsections 53B-8a-106(1)(f) and (g);
(ii) subject to Subsection (1)(d)(iii), for claimants who are husband and wife account owners who file a single return jointly, the maximum amount of a qualified investment:
(A) listed in Subsection 53B-8a-106(1)(e)(iii); and
(B) increased or kept for that taxable year in accordance with Subsections 53B-8a-106(1)(f) and (g); or
(iii) for a grantor trust:
(A) if the owner of the grantor trust has a single filing status or head of household filing status as defined in Section 59-10-1018, the amount described in Subsection (1)(d)(i); or
(B) if the owner of the grantor trust has a joint filing status as defined in Section 59-10-1018, the amount described in Subsection (1)(d)(ii).
(e) "Owner of the grantor trust" means the same as that term is defined in Section 53B-8a-102.5.
(f) "Qualified investment" means the same as that term is defined in Section 53B-8a-102.5.
(2) Except as provided in Section 59-10-1002.2 and subject to the other provisions of this section, a claimant, estate, or trust that is an account owner may claim a nonrefundable tax credit equal to the product of:
(a) the amount of a qualified investment made:
(i) during the taxable year; and
(ii) into an account owned by the claimant, estate, or trust; and
(b) the percentage listed in Subsection 59-10-104(2).
(3) A claimant, estate, or trust, or a person other than the claimant, estate, or trust, may make a qualified investment described in Subsection (2).
(4) A claimant, estate, or trust that is an account owner may not claim a tax credit under this section with respect to any portion of a qualified investment described in Subsection (2) that a claimant, estate, trust, or person described in Subsection (3) deducts on a federal income tax return.
(5) A tax credit under this section may not exceed the maximum amount of a qualified investment for the taxable year.
(6) A claimant, estate, or trust that is an account owner may not carry forward or carry back the tax credit under this section.
Amended by Chapter 367, 2021 General Session
Amended by Chapter 370, 2021 General Session
2023 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 3/23/2022
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) An eligible claimant may not:
(a) 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
(b) claim a tax credit under this section for a taxable year if a tax credit under Section 59-10-1042 or 59-10-1043 is claimed on the claimant's return for the same taxable year.
(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 258, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 10 - Nonrefundable Tax Credit Act › Section 1020 - Nonrefundable estate or trust tax credit.

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) the amount that a resident or nonresident estate or trust deducts under Section 163, Internal Revenue Code, for interest paid or accrued, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year;
(ii) the amount that a resident or nonresident estate or trust deducts under Section 164, Internal Revenue Code, for taxes paid or accrued other than for any amount paid or accrued for state or local income taxes for the taxable year, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year;
(iii) the amount that a resident or nonresident estate or trust other than a qualified nongrantor charitable lead trust deducts under Section 642(c), Internal Revenue Code, as a charitable contribution deduction, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year;
(iv) subject to Subsection (3), the amount that a resident or nonresident estate or trust deducts as an attorney, accountant, or return preparer fee, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; and
(v) subject to Subsection (3), the amount that a resident or nonresident estate or trust deducts as an other deduction or miscellaneous itemized deduction, as allowed on the resident or nonresident estate's or trust's federal income tax return for estates and trusts for the taxable year; and
(b) 6%.
(2) An estate or trust may not carry forward or carry back a tax credit under this section.
(3) The tax credit allowed by Subsection (1) shall be reduced by $.013 for each dollar by which an estate's or trust's taxable income exceeds $12,000.
(4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act:
(a) for purposes of Subsection (1)(a)(iv), the commission may make rules for determining what constitutes an attorney, accountant, or return preparer fee if that attorney, accountant, or return preparer fee is consistent with an attorney, accountant, or return preparer fee that may be deducted on a federal income tax return for estates and trusts; or
(b) for purposes of Subsection (1)(a)(v), the commission may make rules for determining what constitutes an other deduction or miscellaneous itemized deduction if that other deduction or miscellaneous itemized deduction is consistent with an other deduction or miscellaneous itemized deduction that may be deducted on a federal income tax return for estates and trusts.
Enacted by Chapter 389, 2008 General Session
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 10 - Nonrefundable Tax Credit Act › Section 1028 - Nonrefundable tax credit for capital gain transactions on the exchange of one form of legal tender for another form of legal tender.

Effective 5/5/2021
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) long-term capital gain.
(b) "Long-term capital gain" is as defined in Section 1222, Internal Revenue Code.
(c) "Long-term capital loss" is as defined in Section 1222, Internal Revenue Code.
(d) "Net capital gain" means the amount by which the sum of long-term capital gains and short-term capital gains on a claimant's, estate's, or trust's transactions from exchanges made for a taxable year of one form of legal tender for another form of legal tender exceeds the sum of long-term capital losses and short-term capital losses on those transactions for that taxable year.
(e) "Short-term capital loss" is as defined in Section 1222, Internal Revenue Code.
(f) "Short-term capital gain" is as defined in Section 1222, Internal Revenue Code.
(2) Except as provided in Section 59-10-1002.2, for taxable years beginning on or after January 1, 2012, a claimant, estate, or trust may claim a nonrefundable tax credit equal to the product of:
(a) to the extent a net capital gain is included in taxable income, the amount of the claimant's, estate's, or trust's net capital gain on capital gain transactions from exchanges made on or after January 1, 2012, for a taxable year, of one form of legal tender for another form of legal tender; and
(b) the percentage listed in Subsection 59-10-104(2).
(3) A claimant, estate, or trust may not carry forward or carry back a tax credit under this section.
(4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.
Amended by Chapter 367, 2021 General Session