reglab/statecodes huggingface dataset:
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 10 - Nonrefundable Tax Credit Act › Section 1032 - Nonrefundable tax credit for employment of a person who is homeless.

Effective 1/1/2015
59-10-1032.
Nonrefundable tax credit for employment of a person who is homeless.
(1) As used in this section:
(a) "Eligible employer" means a person who receives a tax credit certificate from the Department of Workforce Services in accordance with Title 35A, Chapter 5, Part 3, Tax Credit for Employment of Persons Who Are Homeless Act.
(b) "Person who is homeless" is as defined in Section 35A-5-302.
(2) Subject to the other provisions of this section, an eligible employer that is a claimant, estate, or trust may claim a nonrefundable tax credit as provided in this section against a tax under this chapter.
(3) The tax credit under this section is the amount of tax credit listed on a tax credit certificate that the Department of Workforce Services issues to an employer for a taxable year under Title 35A, Chapter 5, Part 3, Tax Credit for Employment of Persons Who Are Homeless Act.
(4) An eligible employer may carry forward a tax credit under this section for a period that does not exceed the next five taxable years if:
(a) the eligible employer is allowed to claim a tax credit under this section; and
(b) the amount of the tax credit exceeds the eligible employer's tax liability under this chapter for that taxable year.
(5) An eligible employer shall retain a tax credit certificate the eligible employer receives from the Department of Workforce Services for the same time period a person is required to keep books and records under Section 59-1-1406.
Enacted by Chapter 315, 2014 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 10 - Nonrefundable Tax Credit Act › Section 1035 - Nonrefundable tax credit for contribution to state Achieving a Better Life Experience Program account.

Effective 5/5/2021
59-10-1035.
Nonrefundable tax credit for contribution to state Achieving a Better Life Experience Program account.
(1) As used in this section:
(a) "Account" means an account in a qualified ABLE program where the designated beneficiary of the account is a resident of this state.
(b) "Contributor" means a claimant, estate, or trust that:
(i) makes a contribution to an account; and
(ii) receives a statement from the qualified ABLE program itemizing the contribution.
(c) "Designated beneficiary" means the same as that term is defined in 26 U.S.C. Sec. 529A.
(d) "Qualified ABLE program" means the same as that term is defined in Section 35A-12-102.
(2) A contributor to an account may claim a nonrefundable tax credit as provided in this section.
(3) Subject to the other provisions of this section, the tax credit is equal to the product of:
(a) the percentage listed in Subsection 59-10-104(2); and
(b) the total amount of contributions:
(i) the contributor makes for the taxable year; and
(ii) for which the contributor receives a statement from the qualified ABLE program itemizing the contributions.
(4) A contributor may not claim a tax credit under this section:
(a) for an amount of excess contribution to an account that is returned to the contributor; or
(b) with respect to an amount the contributor deducts on a federal income tax return.
(5) A tax credit under this section may not be carried forward or carried back.
Amended by Chapter 367, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 10 - Nonrefundable Tax Credit Act › Section 1036 - Nonrefundable tax credit for military survivor benefits.

Effective 5/5/2021
59-10-1036.
Nonrefundable tax credit for military survivor benefits.
(1) As used in this section:
(a) "Dependent child" means the same as that term is defined in 10 U.S.C. Sec. 1447.
(b) "Reserve components" means the same as that term is described in 10 U.S.C. Sec. 10101.
(c) "Surviving spouse" means the same as that term is defined in 10 U.S.C. Sec. 1447.
(d) "Survivor benefits" means the amount paid by the federal government in accordance with 10 U.S.C. Secs. 1447 through 1455.
(2) A surviving spouse or dependent child may claim a nonrefundable tax credit for survivor benefits if the benefits are paid due to:
(a) the death of a member of the armed forces or reserve components while on active duty; or
(b) the death of a member of the reserve components that results from a service-connected cause while performing inactive duty training.
(3) The tax credit described in Subsection (2) is equal to the product of:
(a) the amount of survivor benefits that the surviving spouse or dependent child received during the taxable year; and
(b) the percentage listed in Subsection 59-10-104(2).
(4) The tax credit described in Subsection (2):
(a) may not be carried forward or carried back; and
(b) applies to a taxable year beginning on or after January 1, 2017.
Amended by Chapter 367, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 10 - Nonrefundable Tax Credit Act › Section 1038 - Nonrefundable rural job creation tax credit.

Effective 5/4/2022
59-10-1038.
Nonrefundable rural job creation tax credit.
(1) As used in this section, "office" means the Governor's Office of Economic Opportunity created in Section 63N-1a-301.
(2) Subject to the other provisions of this section, a taxpayer may claim a nonrefundable tax credit for rural job creation as provided in this section.
(3) The tax credit under this section is the amount listed as the tax credit amount on a tax credit certificate that the office issues under Title 63N, Chapter 4, Part 3, Utah Rural Jobs Act, to the taxpayer for the taxable year.
(4) If the amount of a tax credit under this section exceeds the taxpayer's tax liability under this chapter for the taxable year in which the taxpayer claims the tax credit, the taxpayer may carry forward the tax credit for:
(a) the next seven taxable years, if the credit-eligible contribution as defined in Section 63N-4-302 is made before November 1, 2022; or
(b) the next four taxable years, if the credit-eligible contribution as defined in Section 63N-4-302 is made on or after November 1, 2022.
Amended by Chapter 195, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 10 - Nonrefundable Tax Credit Act › Section 1041 - Nonrefundable tax credit for donation to Special Needs Opportunity Scholarship Program.

Effective 5/4/2022
59-10-1041.
Nonrefundable tax credit for donation to Special Needs Opportunity Scholarship Program.
(1) Except as provided in Subsection (3), a claimant, estate, or trust 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) If the amount of a tax credit listed on the tax credit certificate exceeds a claimant's, estate's, or trust's tax liability under this chapter for a taxable year, the claimant, estate, or trust:
(a) may carry forward the amount of the tax credit exceeding the liability for a period that does not exceed the next three taxable years; and
(b) may carry back the amount of the tax credit that exceeds the claimant's, estate's, or trust's tax liability to the previous taxable year.
(3) A claimant, estate, or trust may not claim a credit described in Subsection (1) to the extent the claimant, estate, or trust claims a donation described in Subsection (1) as an itemized deduction on the claimant's, estate's, or trust's federal individual income tax return for that taxable year.
Amended by Chapter 262, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 10 - Nonrefundable Tax Credit Act › Section 1043 - Nonrefundable tax credit for military retirement.

Effective 3/23/2022
59-10-1043.
Nonrefundable tax credit for military retirement.
(1) As used in this section:
(a)
(i) "Military retirement pay" means retirement pay, including survivor benefits, that relates to service in the armed forces or the reserve components, as described in 10 U.S.C. Sec. 10101.
(ii) "Military retirement pay" does not include:
(A) Social Security income;
(B) 401(k) or IRA distributions; or
(C) income from other sources.
(b) "Survivor benefits" means the retired pay portion of the benefits described in 10 U.S.C. Secs. 1447 through 1455.
(2) Except as provided in Section 59-10-1002.2, a claimant who receives military retirement pay may claim a nonrefundable tax credit against taxes equal to the product of:
(a) the percentage listed in Subsection 59-10-104(2); and
(b) the amount of military retirement pay that is included in adjusted gross income on the claimant's federal income tax return for the taxable year.
(3) A claimant may not:
(a) carry forward or carry back the amount of a tax credit that exceeds the 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 59-10-1019 is claimed on the claimant's return for the same taxable year.
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 1044 - Nonrefundable earned income tax credit.

Effective 5/3/2023
59-10-1044.
Nonrefundable earned income tax credit.
(1) As used in this section:
(a) "Federal earned income tax credit" means the federal earned income tax credit described in Section 32, Internal Revenue Code.
(b) "Qualifying claimant" means a resident or nonresident individual who:
(i) qualifies for and claims the federal earned income tax credit for the current taxable year; and
(ii) earns income in Utah that is reported on a W-2 form.
(2) Subject to Section 59-10-1002.2, a qualifying claimant may claim a nonrefundable earned income tax credit equal to the lesser of:
(a) 20% of the amount of the federal earned income tax credit that the qualifying claimant was entitled to claim on a federal income tax return for the current taxable year; and
(b) the total Utah wages reported on the qualifying claimant's W-2 form for the current taxable year.
(3) A qualifying claimant may not carry forward or carry back the amount of the earned income tax credit that exceeds the qualifying claimant's tax liability.
Amended by Chapter 459, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 10 - Nonrefundable Tax Credit Act › Section 1045 - Nonrefundable tax credit for taxes paid by pass-through entity.

Effective 5/3/2023
59-10-1045.
Nonrefundable tax credit for taxes paid by pass-through entity.
(1) As used in this section, "taxed pass-through entity taxpayer" means a resident or nonresident individual who:
(a) has income attributed to the individual by a pass-through entity;
(b) receives the income described in Subsection (1)(a) after the pass-through entity pays the tax described in Subsection 59-10-1403.2(2); and
(c) adds the amount of tax paid on the income described in Subsection (1)(a) to adjusted gross income in accordance with Subsection 59-10-114(1)(i).
(2)
(a) A taxed pass-through entity taxpayer may claim a nonrefundable tax credit for the taxes imposed under Subsection 59-10-1403.2(2).
(b) The tax credit is equal to the amount of the tax paid under Subsection 59-10-1403.2(2) by the pass-through entity on the income attributed to the taxed pass-through entity taxpayer.
(3)
(a) A taxed pass-through entity taxpayer may carry forward the amount of the tax credit that exceeds the taxed pass-through entity taxpayer's tax liability for a period that does not exceed the next five taxable years.
(b) A taxed pass-through entity taxpayer may not carry back the amount of the tax credit that exceeds the taxed pass-through entity taxpayer's tax liability for the taxable year.
Amended by Chapter 470, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 10 - Nonrefundable Tax Credit Act › Section 1047 - Nonrefundable child tax credit.

Effective 1/1/2024
59-10-1047.
Nonrefundable child tax credit.
(1) As used in this section:
(a) "Joint filing status" means the same as that term is defined in Section 59-10-1018.
(b) "Head of household filing status" means the same as that term is defined in Section 59-10-1018.
(c) "Married filing 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.
(d) "Modified adjusted gross income" means the sum of the following for a claimant or, if the claimant's federal individual income tax return is allowed a joint filing status, the claimant and the 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)(d)(i); and
(iii) any addition to adjusted gross income required by Section 59-10-114 for the taxable year described in Subsection (1)(d)(i).
(e) "Qualifying child" means an individual:
(i) with respect to whom the claimant is allowed to claim a tax credit under Section 24, Internal Revenue Code, on the claimant's federal individual income tax return for the taxable year; and
(ii) who is at least one year old and younger than four years old on the last day of the claimant's taxable year.
(f) "Single filing status" means a single individual who files a single federal individual income tax return for the taxable year.
(2) Subject to Subsection 59-10-1002.2, a claimant may claim a nonrefundable tax credit of $1,000 for each qualifying child.
(3) A claimant may not carry forward or carry back the amount of the tax credit that exceeds the claimant's tax liability.
(4) The tax credit allowed by Subsection (2) claimed on a return filed under this part shall be reduced by $.10 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, $27,000;
(b) for a federal individual income tax return that is allowed a single filing status or head of household filing status, $43,000; and
(c) for a federal individual income tax return under this chapter that is allowed a joint filing status, $54,000.
Enacted by Chapter 462, 2023 General Session
Technically renumbered to avoid duplication of newly enacted Chapter also in HB 130, Chapter 460.
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 11 - Refundable Tax Credit Act › Section 1102 - Definitions.

59-10-1102.
Definitions.
As used in this part:
(1)
(a) Except as provided in Subsection (1)(b) or Subsection 59-10-1103(1)(a), "claimant" means a resident or nonresident person.
(b) "Claimant" does not include an estate or trust.
(2) Except as provided in Subsection 59-10-1103(1)(a), "estate" means a nonresident estate or a resident estate.
(3) "Refundable tax credit" or "tax credit" means a tax credit that a claimant, estate, or trust may claim:
(a) as provided by statute; and
(b) regardless of whether the claimant, estate, or trust has a tax liability under this chapter for a taxable year.
(4) Except as provided in Subsection 59-10-1103(1)(a), "trust" means a nonresident trust or a resident trust.
Enacted by Chapter 223, 2006 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 11 - Refundable Tax Credit Act › Section 1102.1 - Apportionment of tax credit.

Effective 5/3/2023
59-10-1102.1.
Apportionment of tax credit.
A nonresident individual or a part-year resident individual who claims a tax credit in accordance with Section 59-10-1114 may claim only an apportioned amount of the tax credit equal to the product of:
(1) the state income tax percentage for the nonresident individual or the state income tax percentage for the part-year resident individual; and
(2) the amount of the tax credit that the nonresident individual or the part-year resident individual would have been allowed to claim but for the apportionment requirement of this section.
Enacted by Chapter 460, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 11 - Refundable Tax Credit Act › Section 1103 - Tax credit for pass-through entity taxpayer.

Effective 3/23/2022
59-10-1103.
Tax credit for pass-through entity taxpayer.
(1) As used in this section:
(a) "Pass-through entity" means the same as that term is defined in Section 59-10-1402.
(b) "Pass-through entity taxpayer" means the same as that term is defined in Section 59-10-1402.
(2) A pass-through entity taxpayer may claim a refundable tax credit against the tax otherwise due under this chapter if that pass-through entity taxpayer is a:
(a) claimant;
(b) estate; or
(c) trust.
(3) The tax credit described in Subsection (2) is equal to the amount paid or withheld by the pass-through entity on behalf of the pass-through entity taxpayer described in Subsection (2) in accordance with Section 59-10-1403.2, other than a tax described in Subsection 59-10-1403.2(2).
(4) A pass-through entity taxpayer may not claim a tax credit under this section for an amount for which the pass-through entity taxpayer claims a tax credit under Section 59-7-614.4.
Amended by Chapter 238, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 11 - Refundable Tax Credit Act › Section 1105 - Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Income Tax Fund -- Rulemaking authority.

Effective 3/24/2022
59-10-1105.
Tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Income Tax Fund -- Rulemaking authority.
(1) For a taxable year beginning on or after January 1, 2004, a claimant, estate, or trust may claim a refundable tax credit:
(a) as provided in this section;
(b) against taxes otherwise due under this chapter; and
(c) in an amount equal to the amount of tax the claimant, estate, or trust pays:
(i) on a purchase of a hand tool:
(A) if the purchase is made on or after July 1, 2004;
(B) if the hand tool is used or consumed primarily and directly in a farming operation in the state; and
(C) if the unit purchase price of the hand tool is more than $250; and
(ii) under Chapter 12, Sales and Use Tax Act, on the purchase described in Subsection (1)(c)(i).
(2) A claimant, estate, or trust:
(a) shall retain the following to establish the amount of tax the claimant, estate, or trust paid under Chapter 12, Sales and Use Tax Act, on the purchase described in Subsection (1)(c)(i):
(i) a receipt;
(ii) an invoice; or
(iii) a document similar to a document described in Subsection (2)(a)(i) or (ii); and
(b) may not carry forward or carry back a tax credit under this section.
(3)
(a) In accordance with any rules prescribed by the commission under Subsection (3)(b):
(i) the commission shall make a refund to a claimant, estate, or trust that claims a tax credit under this section if the amount of the tax credit exceeds the claimant's, estate's, or trust's tax liability under this chapter; and
(ii) the Division of Finance shall transfer at least annually from the General Fund into the Income Tax Fund an amount equal to 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 providing procedures for making:
(i) a refund to a claimant, estate, or trust as required by Subsection (3)(a)(i); or
(ii) transfers from the General Fund into the Income Tax Fund as required by Subsection (3)(a)(ii).
Amended by Chapter 456, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 11 - Refundable Tax Credit Act › Section 1111 - Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists.

Effective 5/4/2022
59-10-1111.
Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists.
(1) As used in this section:
(a) "Psychiatric mental health nurse practitioner" means the same as that term is defined in Section 58-1-111.
(b) "Psychiatrist" means the same as that term is defined in Section 58-1-111.
(c) "Tax credit certificate" means a certificate issued by the Division of Professional Licensing under Section 58-1-111 certifying that the claimant is entitled to a tax credit under this section.
(d) "Volunteer retired psychiatrist" means the same as that term is defined in Section 58-1-111.
(2) A claimant who is a psychiatrist or a psychiatric mental health nurse practitioner and who submits a tax credit certificate issued by the Division of Professional Licensing under Subsection 58-1-111(3), may claim a refundable tax credit:
(a) as provided in this section; and
(b) in the amount of $10,000.
(3) A claimant who is a psychiatrist or a psychiatric mental health nurse practitioner and who submits a tax credit certificate under Subsection 58-1-111(4) may claim a refundable tax credit:
(a) as provided in this section; and
(b) in the amount of $10,000.
(4) A claimant who is a volunteer retired psychiatrist and who submits a tax credit certificate under Subsection 58-1-111(5) may claim a refundable tax credit:
(a) as provided in this section; and
(b) in the amount of $10,000.
(5) A claimant may claim a tax credit under Subsections (2) through (4) for no more than 10 taxable years for each tax credit.
(6)
(a) In accordance with any rules prescribed by the commission under Subsection (6)(b), the commission shall make a refund to a claimant who claims a tax credit under this section if the amount of the tax credit exceeds the claimant's tax liability for the taxable year.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for making a refund to a claimant as required by Subsection (6)(a).
Amended by Chapter 415, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 11 - Refundable Tax Credit Act › Section 1112 - Targeted business income tax credit.

Affected by 63I-2-259 on 12/31/2024
Effective 5/4/2022
59-10-1112.
Targeted business income tax credit.
(1) As used in this section, "business applicant" means the same as that term is defined in Section 63N-2-302.
(2) For a taxable year that begins before January 1, 2023, a business applicant that is certified and issued a targeted business income tax eligibility certificate by the Governor's Office of Economic Opportunity under Section 63N-2-304 may claim a refundable tax credit in the amount specified on the targeted business income tax eligibility certificate.
(3) For a taxable year for which a business applicant claims a targeted business income tax credit under this section, the business applicant may not claim or carry forward a tax credit under Section 59-7-610, Section 59-10-1007, or Title 63N, Chapter 2, Part 2, Enterprise Zone Act.
Amended by Chapter 264, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 11 - Refundable Tax Credit Act › Section 1114 - Refundable adoption expense tax credit.

Effective 5/3/2023
59-10-1114.
Refundable adoption expense tax credit.
(1) As used in this section:
(a) "Adoption expense" means the same as that term is defined in Section 59-10-1046.
(b) "Domestic adoption" means the same as that term is defined in Section 59-10-1046.
(c) "Qualifying child" means the same as that term is defined in Section 59-10-1046.
(d) "Qualifying claimant" means a claimant:
(i) whose adjusted gross income is:
(A) for a claimant who files a federal income tax return jointly with the claimant's spouse, less than $55,000; and
(B) for a claimant who files a federal income tax return other than jointly, less than $27,500;
(ii) who did not, and if the claimant is married, whose spouse did not, receive state or federal assistance during the taxable year in which the adoption is finalized; and
(iii) who applies for and receives a certification described in Section 35A-1-111 from the Department of Workforce Services.
(e) "State or federal assistance" means the same as that term is defined in Section 59-10-1046.
(2)
(a) Subject to Section 59-10-1102.1 and other provisions of this Subsection (2), a qualifying claimant is eligible to claim a refundable tax credit equal to the lesser of:
(i) $3,500; or
(ii) the amount of the qualifying claimant's adoption expenses.
(b) A qualifying claimant who claims the tax credit described in Subsection (2)(a) shall claim the tax credit for the taxable year in which the adoption is finalized.
(3) A qualifying claimant may not claim a credit under this section to the extent that the qualifying claimant claims a federal tax credit under 26 U.S.C. Sec. 23 for the same adoption expense.
(4) A qualifying claimant who is married may claim a tax credit under this section only if the qualifying claimant and the qualifying claimant's spouse file a joint federal income tax return.
Enacted by Chapter 460, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 13 - Individual Income Tax Contribution Act › Section 1302 - Definitions.

59-10-1302.
Definitions.
As used in this part, "contribution" means a contribution a resident or nonresident individual makes on an individual income tax return as allowed by this part.
Enacted by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 13 - Individual Income Tax Contribution Act › Section 1303 - Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable.

59-10-1303.
Contributions -- Amount -- Procedure for designating a contribution -- Joint return -- Contribution irrevocable.
(1) A resident or nonresident individual that makes a contribution under this part, other than Section 59-10-1311 or Section 59-10-1313, may designate as the contribution any whole dollar amount of $1 or more.
(2) If a resident or nonresident individual designating a contribution under this part other than Section 59-10-1311:
(a) is owed an individual income tax refund for the taxable year, the amount of the contribution under this part shall be deducted from the resident or nonresident individual's individual income tax refund; or
(b) is not owed an individual income tax refund for the taxable year, the resident or nonresident individual may remit a contribution under this part with the resident or nonresident individual's individual income tax return, except as provided in Section 59-10-1313.
(3) If a husband and wife file a single individual income tax return jointly, a contribution under this part, other than Section 59-10-1311, shall be a joint contribution.
(4) Except as provided in Subsection 59-10-1313(3)(c), a contribution under this part is irrevocable for the taxable year for which the resident or nonresident individual makes the contribution.
Amended by Chapter 251, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 13 - Individual Income Tax Contribution Act › Section 1304 - Removal of designation and prohibitions on collection for certain contributions on income tax return -- Conditions for removal and prohibitions on collection -- Commission publication requirements.

Effective 1/1/2024
59-10-1304.
Removal of designation and prohibitions on collection for certain contributions on income tax return -- Conditions for removal and prohibitions on collection -- Commission publication requirements.
(1)
(a) If a contribution or combination of contributions described in Subsection (1)(b) generate less than $30,000 per year for three consecutive years, the commission shall remove the designation for the contribution from the individual income tax return and may not collect the contribution from a resident or nonresident individual beginning two taxable years after the three-year period for which the contribution generates less than $30,000 per year.
(b) The following contributions apply to Subsection (1)(a):
(i) the contribution provided for in Section 59-10-1306;
(ii) the sum of the contributions provided for in Subsection 59-10-1307(1);
(iii) the contribution provided for in Section 59-10-1308;
(iv) the contribution provided for in Section 59-10-1319;
(v) the contribution provided for in Section 59-10-1320; or
(vi) the contribution provided for in Section 59-10-1321.
(2) If the commission removes the designation for a contribution under Subsection (1), the commission shall report to the Revenue and Taxation Interim Committee by electronic means that the commission removed the designation on or before the November interim meeting of the year in which the commission determines to remove the designation.
(3)
(a) Within a 30-day period after the day on which the commission makes the report required by Subsection (2), the commission shall publish a list in accordance with Subsection (3)(b) stating each contribution that the commission will remove from the individual income tax return.
(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 the commission:
(A) is required to remove the contribution from the individual income tax return; and
(B) may not collect the contribution;
(iii) state the taxable year for which the removal described in Subsection (3)(a) takes effect; and
(iv) remain available for viewing and searching until the commission publishes a new list in accordance with this Subsection (3).
Amended by Chapter 419, 2023 General Session
Amended by Chapter 513, 2023 General Session
Amended by Chapter 534, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 13 - Individual Income Tax Contribution Act › Section 1306 - Homeless contribution -- Credit to Pamela Atkinson Homeless Account.

Effective 7/1/2021
59-10-1306.
Homeless contribution -- Credit to Pamela Atkinson Homeless Account.
(1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution to the Pamela Atkinson Homeless Account as provided in this part.
(2) The commission shall:
(a) determine annually the total amount of contributions designated in accordance with this section; and
(b) credit the amount described in Subsection (2)(a) to the Pamela Atkinson Homeless Account created by Section 35A-16-301.
Amended by Chapter 281, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 13 - Individual Income Tax Contribution Act › Section 1307 - Contributions for education.

Effective 3/22/2018
59-10-1307.
Contributions for education.
(1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution as provided in this part to:
(a) the foundation of any school district if that foundation is exempt from federal income taxation under Section 501(c)(3), Internal Revenue Code; or
(b) a school district described in Title 53G, Chapter 3, School District Creation and Change, if the school district has not established a foundation.
(2) If a resident or nonresident individual designates an amount as a contribution under:
(a) Subsection (1)(a), but does not designate a particular school district foundation to receive the contribution, the contribution shall be made to the State Board of Education to be distributed to one or more associations of foundations:
(i) if those foundations that are members of the association are established in accordance with Section 53E-3-403; and
(ii) as determined by the State Board of Education; or
(b) Subsection (1)(b), but does not designate a particular school district to receive the contribution, the contribution shall be made to the State Board of Education.
(3) The commission shall:
(a) determine annually the total amount of contributions designated to each entity described in Subsection (1) in accordance with this section; and
(b) subject to Subsection (2), credit the amounts described in Subsection (1) to the entities.
Amended by Chapter 415, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 13 - Individual Income Tax Contribution Act › Section 1308 - Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account.

Effective 5/3/2023
59-10-1308.
Children's organ transplants contribution -- Credit to Kurt Oscarson Children's Organ Transplant Account.
(1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution to the Kurt Oscarson Children's Organ Transplant Account created by Section 26B-1-311.
(2) The commission shall:
(a) determine annually the total amount of contributions designated in accordance with this section; and
(b) credit the amount described in Subsection (2)(a) to the Kurt Oscarson Children's Organ Transplant Account created by Section 26B-1-311.
Amended by Chapter 329, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 13 - Individual Income Tax Contribution Act › Section 1311 - Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure.

59-10-1311.
Election Campaign Fund contribution -- Transfer from General Fund -- Form and procedure.
(1)
(a) A resident or nonresident individual, other than a nonresident alien, may designate on the resident or nonresident individual's individual income tax return a contribution of $2 to the Election Campaign Fund created by Section 59-10-1312, if the resident or nonresident individual:
(i) has a liability under this chapter for a taxable year of $2 or more; and
(ii) files a return under this chapter.
(b) The commission shall transfer $2 from the General Fund to the Election Campaign Fund for each contribution made on an individual income tax return under this Subsection (1).
(c) The transfer described in Subsection (1)(b) shall be made from revenue generated from state sales and use tax revenues collected in accordance with Chapter 12, Sales and Use Tax Act.
(2)
(a) A contribution under Subsection (1) may be made with respect to any taxable year at the time a resident or nonresident individual files a return for that taxable year.
(b) The commission shall include the contribution allowed by this section:
(i) on a return under this chapter; and
(ii) for any political party as defined by Section 20A-1-102 that has qualified as a political party in the first six months of the calendar year for which the return is prepared.
(c) The commission shall place a political party described in Subsection (2)(b) on a return described in Subsection (2)(b) in alphabetical order.
(d) The commission shall include on a return described in Subsection (2)(b):
(i) the option for a resident or nonresident individual to indicate that no contribution is to be made to any political party; and
(ii) a statement that a contribution a resident or nonresident individual, other than a nonresident alien, makes under this section may not:
(A) increase the resident or nonresident individual's tax liability under this chapter; or
(B) reduce the resident or nonresident individual's refund under this chapter.
Renumbered and Amended by Chapter 389, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 13 - Individual Income Tax Contribution Act › Section 1312 - Election Campaign Fund -- Creation -- Funding for account -- Disbursement and distribution -- State treasurer requirement to provide a list of contributions designated to each political party.

Effective 5/4/2022
59-10-1312.
Election Campaign Fund -- Creation -- Funding for account -- Disbursement and distribution -- State treasurer requirement to provide a list of contributions designated to each political party.
(1)
(a) As used in this section, "fund" means the Election Campaign Fund created by this section.
(b) There is created a custodial fund known as the "Election Campaign Fund."
(c) The fund shall consist of all amounts deposited to the fund in accordance with Section 59-10-1311.
(2) On or before four months after the due date for filing a return required by this chapter in which a contribution is made in accordance with Section 59-10-1311, the state treasurer shall:
(a) disburse that portion of the amounts deposited in the fund since the last disbursement:
(i) that are designated for a political party; and
(ii) to the political party to which the amounts are designated; and
(b) provide to the political party described in Subsection (2)(a)(ii) a list disclosing, for each county, the total amount designated by resident or nonresident individuals, other than nonresident aliens, in that county.
Amended by Chapter 451, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 13 - Individual Income Tax Contribution Act › Section 1313 - Contribution to a Utah Educational Savings Plan account.

Effective 1/1/2016
59-10-1313.
Contribution to a Utah Educational Savings Plan account.
(1)
(a) If a resident or nonresident individual is owed an individual income tax refund for the taxable year, the individual may designate on the resident or nonresident individual's income tax return a contribution to a Utah Educational Savings Plan account established under Title 53B, Chapter 8a, Utah Educational Savings Plan, as provided in this part.
(b) If a resident or nonresident individual is not owed an individual income tax refund for the taxable year, the individual may not designate on the resident or nonresident's individual income tax return a contribution to a Utah Educational Savings Plan account.
(2)
(a) The commission shall send the contribution to the Utah Educational Savings Plan along with the following information:
(i) the amount of the individual income tax refund; and
(ii) the taxpayer's:
(A) name;
(B) Social Security number or taxpayer identification number; and
(C) address.
(b) The commission shall provide the taxpayer's telephone number and number of dependents claimed, as requested, to the Utah Educational Savings Plan.
(c) If a contribution to a Utah Educational Savings Plan account is designated in a single individual income tax return filed jointly by a husband and wife, the commission shall send the information described under Subsection (2)(a) or (b) for both the husband and wife to the Utah Educational Savings Plan.
(3)
(a) If the taxpayer owns a Utah Educational Savings Plan account, the Utah Educational Savings Plan shall deposit the contribution into the account.
(b) If the taxpayer owns more than one Utah Educational Savings Plan account, the Utah Educational Savings Plan shall allocate the contribution among the accounts in equal amounts.
(c)
(i) If the taxpayer does not own a Utah Educational Savings Plan account, the Utah Educational Savings Plan shall send the taxpayer an account agreement.
(ii) If the taxpayer does not sign and return the account agreement by the date specified by the Utah Educational Savings Plan, the Utah Educational Savings Plan shall return the contribution to the taxpayer without any interest or earnings.
(4) For the purpose of determining interest on an overpayment or refund under Section 59-1-402, no interest accrues after the commission sends the contribution to the Utah Educational Savings Plan.
Amended by Chapter 94, 2015 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 13 - Individual Income Tax Contribution Act › Section 1319 - Contribution to Clean Air Fund.

Effective 1/1/2024
59-10-1319.
Contribution to Clean Air Fund.
(1)
(a) There is created an expendable special revenue fund known as the "Clean Air Fund."
(b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2).
(2)
(a) Except as provided in Section 59-10-1304, for a taxable year beginning on or after January 1, 2017, a resident or nonresident individual who files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution as provided in this section to be:
(i) deposited into the Clean Air Fund; and
(ii) expended as provided in Subsection (3).
(b) The fund shall also consist of amounts deposited into the fund through:
(i) private contributions; and
(ii) donations or grants from public or private entities.
(3)
(a) At least once each year, the commission shall disburse from the Clean Air Fund all money deposited into the fund since the last disbursement.
(b) The commission shall disburse money under Subsection (3)(a) to the Division of Air Quality for the purpose of:
(i) providing money for grants to individuals or organizations in the state to fund activities intended to improve air quality in the state;
(ii) enhancing programs designed to educate the public about the importance of air quality to the health, well-being, and livelihood of individuals in the state; and
(iii) pay the costs of issuing or reordering Clean Air Support special group license plate decals.
Amended by Chapter 33, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 13 - Individual Income Tax Contribution Act › Section 1320 - Contribution to the Governor's Suicide Prevention Fund.

Effective 5/3/2023
59-10-1320.
Contribution to the Governor's Suicide Prevention Fund.
(1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution to the Governor's Suicide Prevention Fund as provided in this part.
(2) The commission shall:
(a) determine annually the total amount of contributions designated in accordance with this section; and
(b) credit the amount described in Subsection (2)(a) to the Governor's Suicide Prevention Fund created by Section 26B-1-325.
Amended by Chapter 329, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 13 - Individual Income Tax Contribution Act › Section 1321 - Contribution to the Nonprofit Capacity Fund.

Effective 1/1/2024
59-10-1321.
Contribution to the Nonprofit Capacity Fund.
(1)
(a) There is created an expendable special revenue fund known as the "Nonprofit Capacity Fund."
(b) The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2).
(2) Except as provided in Section 59-10-1304, a resident or nonresident individual who files an income tax return under this chapter may designate on the resident or nonresident individual's income tax return a contribution to be:
(a) deposited into the Nonprofit Capacity Fund; and
(b) expended as provided in Subsection (3).
(3)
(a) Each year, the commission shall disburse from the Nonprofit Capacity Fund all money deposited into the fund since the last disbursement.
(b) The commission shall disburse money under Subsection (3)(a) to the Department of Cultural and Community Engagement for the purpose of providing money for grants to nonprofit organizations in the state.
Enacted by Chapter 513, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 14 - Pass-Through Entities and Pass-Through Entity Taxpayers Act › Section 1401 - Title.

59-10-1401.
Title.
This part is known as the "Pass-Through Entities and Pass-Through Entity Taxpayers Act."
Amended by Chapter 312, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 14 - Pass-Through Entities and Pass-Through Entity Taxpayers Act › Section 1403 - Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code.

Effective 5/3/2023
59-10-1403.
Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code.
(1) Subject to Subsection (3) and except as provided in Subsection 59-10-1403.2(2), a pass-through entity is not subject to a tax imposed by this chapter.
(2) Except as provided in Section 59-10-1403.3, the income, gain, loss, deduction, or credit of a pass-through entity shall be passed through to one or more pass-through entity taxpayers as provided in this part.
(3) A pass-through entity is subject to the return filing requirements of Sections 59-10-507, 59-10-514, and 59-10-516.
(4) For purposes of taxation under this title, a pass-through entity that transacts business in the state shall be classified in the same manner as the pass-through entity is classified for federal income tax purposes.
(5)
(a) If a change is made in a pass-through entity's net income or loss on the pass-through entity's federal income tax return because of an action of the federal government, the pass-through entity shall file with the commission within 90 days after the date of a final determination of the action:
(i) a copy of the pass-through entity's amended federal income tax return or federal adjustment; and
(ii) an amended state income tax return that conforms with the changes made in the pass-through entity's amended federal income tax return.
(b) If a change is made in a pass-through entity's net income on the pass-through entity's federal income tax return because the pass-through entity files an amended federal income tax return, the pass-through entity shall file with the commission, within 90 days after the date the taxpayer files the amended federal income tax return:
(i) a copy of the pass-through entity's amended federal income tax return; and
(ii) an amended state income tax return that conforms with the changes made in the pass-through entity's amended federal income tax return.
Amended by Chapter 470, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 10 - Individual Income Tax Act › Part 14 - Pass-Through Entities and Pass-Through Entity Taxpayers Act › Section 1404 - Character of an item of income, gain, loss, deduction, or credit.

59-10-1404.
Character of an item of income, gain, loss, deduction, or credit.
Regardless of whether or how an item of income, gain, loss, deduction, or credit is characterized for federal income tax purposes, that item of income, gain, loss, deduction, or credit is from the same source and incurred in the same manner for a pass-through entity taxpayer as if the item of income, gain, loss, deduction, or credit is:
(1) realized directly from the source from which the item of income, gain, loss, deduction, or credit is realized by the pass-through entity; or
(2) incurred in the same manner as incurred by the pass-through entity.
Amended by Chapter 312, 2009 General Session