Utah Code 59-10-104.1. Exemption from taxation
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(1) For purposes of this section:
Terms Used In Utah Code 59-10-104.1
- Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
- Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
(1)(a) “Personal exemptions” means the total exemption amount an individual is allowed to claim for the taxable year under Section 151, Internal Revenue Code, for:
(1)(a)(i) the individual;
(1)(a)(ii) the individual’s spouse; and
(1)(a)(iii) the individual’s dependents.
(1)(b) “Standard deduction”:
(1)(b)(i) means the standard deduction an individual is allowed to claim for the taxable year under Section 63, Internal Revenue Code; and
(1)(b)(ii) notwithstanding Subsection (1)(b)(i) , does not include an additional amount allowed under Section 63(f), Internal Revenue Code, for an individual or an individual’s spouse who is:
(1)(b)(ii)(A) blind; or
(1)(b)(ii)(B) 65 years of age or older.
(2) For taxable years beginning on or after January 1, 2002, an individual is exempt from a tax imposed by Section 59-10-104 or 59-10-116 if the individual’s adjusted gross income on the individual’s federal individual income tax return for the taxable year is less than or equal to the sum of the individual’s:
(2)(a) personal exemptions for that taxable year; and
(2)(b) standard deduction for that taxable year.