Part

Nonrefundable Tax Credit Act

Title 59 — Revenue and Taxation §§ 59-10-1002–59-10-1048

Utah Code § 59-10-1002— Definitions
Utah Code § 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
Utah Code § 59-10-1002.2— Apportionment of tax credits
Utah Code § 59-10-1003— Tax credit for tax paid by individual to another state
Utah Code § 59-10-1004— Tax credit for cash contributions to sheltered workshops
Utah Code § 59-10-1005— Tax credit for at-home parent
Utah Code § 59-10-1006— Historic preservation tax credit
Utah Code § 59-10-1007— Recycling market development zones tax credits
Utah Code § 59-10-1010— Utah low-income housing tax credit
Utah Code § 59-10-1012— Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Revenue and Taxation Interim Committee study
Utah Code § 59-10-1014— Nonrefundable clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority
Utah Code § 59-10-1015— Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority
Utah Code § 59-10-1017— Utah Educational Savings Plan tax credit
Utah Code § 59-10-1018— Definitions -- Nonrefundable taxpayer tax credits
Utah Code § 59-10-1019— Definitions -- Nonrefundable retirement tax credit
Utah Code § 59-10-1020— Nonrefundable estate or trust tax credit
Utah Code § 59-10-1022— Nonrefundable tax credit for capital gain transactions
Utah Code § 59-10-1023— Nonrefundable tax credit for amounts paid under a health benefit plan
Utah Code § 59-10-1025— Nonrefundable tax credit for investment in certain life science establishments
Utah Code § 59-10-1027— Nonrefundable tax credit for combat related death
Utah Code § 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
Utah Code § 59-10-1031— Nonrefundable tax credit for employing a recently deployed veteran
Utah Code § 59-10-1032— Nonrefundable tax credit for employment of a person who is homeless
Utah Code § 59-10-1033.1— Tax credit related to alternative fuel heavy duty vehicles
Utah Code § 59-10-1034— Nonrefundable high cost infrastructure development tax credit
Utah Code § 59-10-1035— Nonrefundable tax credit for contribution to state Achieving a Better Life Experience Program account
Utah Code § 59-10-1036— Nonrefundable tax credit for military survivor benefits
Utah Code § 59-10-1037— Nonrefundable enterprise zone tax credit
Utah Code § 59-10-1038— Nonrefundable rural job creation tax credit
Utah Code § 59-10-1041— Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program
Utah Code § 59-10-1042— Nonrefundable tax credit for social security benefits
Utah Code § 59-10-1043— Nonrefundable tax credit for military retirement
Utah Code § 59-10-1044— Nonrefundable earned income tax credit
Utah Code § 59-10-1045— Nonrefundable tax credit for taxes paid by pass-through entity
Utah Code § 59-10-1046— Nonrefundable adoption expense tax credit
Utah Code § 59-10-1047— Nonrefundable child tax credit
Utah Code § 59-10-1048— Nonrefundable tax credits for employer-provider child care