Utah Code 59-10-1036. Nonrefundable tax credit for military survivor benefits

(1) As used in this section:

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Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
Dependent: A person dependent for support upon another.
Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
tax credit: means a tax credit that a claimant, estate, or trust may:
     (3)(a) claim:
          (3)(a)(i) as provided by statute; and
          (3)(a)(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
     (3)(b) carry forward or carry back:
          (3)(b)(i) if allowed by statute; and
          (3)(b)(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. See Utah Code 59-10-1002

(1)(a) “Dependent child” means the same as that term is defined in 10 U.S.C. § 1447.

(1)(b) “Reserve components” means the same as that term is described in 10 U.S.C. § 10101.

(1)(c) “Surviving spouse” means the same as that term is defined in 10 U.S.C. § 1447.

(1)(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:

(2)(a) the death of a member of the armed forces or reserve components while on active duty; or

(2)(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:

(3)(a) the amount of survivor benefits that the surviving spouse or dependent child received during the taxable year; and

(3)(b) the percentage listed in Subsection 59-10-104(2).

(4) The tax credit described in Subsection (2):

(4)(a) may not be carried forward or carried back; and

(4)(b) applies to a taxable year beginning on or after January 1, 2017.