§ 59-10-1001 Title
§ 59-10-1002 Definitions
§ 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
§ 59-10-1002.2 Apportionment of tax credits
§ 59-10-1003 Tax credit for tax paid by individual to another state
§ 59-10-1004 Tax credit for cash contributions to sheltered workshops
§ 59-10-1005 Tax credit for at-home parent
§ 59-10-1006 Historic preservation tax credit
§ 59-10-1007 Recycling market development zones tax credits
§ 59-10-1010 Utah low-income housing tax credit
§ 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
§ 59-10-1014 Nonrefundable clean energy systems tax credits — Definitions — Certification — Rulemaking authority
§ 59-10-1015 Definitions — Tax credit for live organ donation expenses — Rulemaking authority
§ 59-10-1017 Utah Educational Savings Plan tax credit
§ 59-10-1018 Definitions — Nonrefundable taxpayer tax credits
§ 59-10-1019 Definitions — Nonrefundable retirement tax credit
§ 59-10-1020 Nonrefundable estate or trust tax credit
§ 59-10-1022 Nonrefundable tax credit for capital gain transactions
§ 59-10-1023 Nonrefundable tax credit for amounts paid under a health benefit plan
§ 59-10-1024 Nonrefundable tax credit for qualifying solar projects
§ 59-10-1025 Nonrefundable tax credit for investment in certain life science establishments
§ 59-10-1027 Nonrefundable tax credit for combat related death
§ 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
§ 59-10-1029 Nonrefundable alternative energy development tax credit
§ 59-10-1031 Nonrefundable tax credit for employing a recently deployed veteran
§ 59-10-1032 Nonrefundable tax credit for employment of a person who is homeless
§ 59-10-1033.1 Tax credit related to alternative fuel heavy duty vehicles
§ 59-10-1034 Nonrefundable high cost infrastructure development tax credit
§ 59-10-1035 Nonrefundable tax credit for contribution to state Achieving a Better Life Experience Program account
§ 59-10-1036 Nonrefundable tax credit for military survivor benefits
§ 59-10-1037 Nonrefundable enterprise zone tax credit
§ 59-10-1038 Nonrefundable rural job creation tax credit
§ 59-10-1041 Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program
§ 59-10-1042 Nonrefundable tax credit for social security benefits
§ 59-10-1043 Nonrefundable tax credit for military retirement
§ 59-10-1044 Nonrefundable earned income tax credit
§ 59-10-1045 Nonrefundable tax credit for taxes paid by pass-through entity
§ 59-10-1046 Nonrefundable adoption expense tax credit
§ 59-10-1047 Nonrefundable child tax credit
§ 59-10-1047 v2 Nonrefundable child tax credit
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Terms Used In Utah Code > Title 59 > Chapter 10 > Part 10 - Nonrefundable Tax Credit Act

  • Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • claimant: means a resident or nonresident person that has state taxable income. See Utah Code 59-10-1002
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Corporation: includes :
              (1)(b)(i) an association;
              (1)(b)(ii) a joint stock company; and
              (1)(b)(iii) an insurance company. See Utah Code 59-10-103
  • Dependent: A person dependent for support upon another.
  • Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
  • Employer: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • estate: means a nonresident estate or a resident estate that has state taxable income. See Utah Code 59-10-1002
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Father: means a parent who is of the male sex. See Utah Code 68-3-12.5
  • Grantor: The person who establishes a trust and places property into it.
  • Highway: includes :
         (15)(a) a public bridge;
         (15)(b) a county way;
         (15)(c) a county road;
         (15)(d) a common road; and
         (15)(e) a state road. See Utah Code 68-3-12.5
  • Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Military service: means the same as that term is defined in Pub. See Utah Code 59-10-103
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Mother: means a parent who is of the female sex. See Utah Code 68-3-12.5
  • nonresident estate: means a trust or estate which is not a resident estate or trust. See Utah Code 59-10-103
  • Nonresident individual: means an individual who is not a resident of this state. See Utah Code 59-10-103
  • Oath: A promise to tell the truth.
  • Oath: includes "affirmation. See Utah Code 68-3-12.5
  • Partner: includes a member in a syndicate, group, pool, joint venture, or organization described in Subsection (1)(p)(i). See Utah Code 59-10-103
  • Pass-through entity: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
  • Pass-through entity taxpayer: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
  • Person: means :
         (24)(a) an individual;
         (24)(b) an association;
         (24)(c) an institution;
         (24)(d) a corporation;
         (24)(e) a company;
         (24)(f) a trust;
         (24)(g) a limited liability company;
         (24)(h) a partnership;
         (24)(i) a political subdivision;
         (24)(j) a government office, department, division, bureau, or other body of government; and
         (24)(k) any other organization or entity. See Utah Code 68-3-12.5
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Qualified nongrantor charitable lead trust: means a trust:
              (1)(s)(i) that is irrevocable;
              (1)(s)(ii) that has a trust term measured by:
                   (1)(s)(ii)(A) a fixed term of years; or
                   (1)(s)(ii)(B) the life of a person living on the day on which the trust is created;
              (1)(s)(iii) under which:
                   (1)(s)(iii)(A) a portion of the value of the trust assets is distributed during the trust term:
                        (1)(s)(iii)(A)(I) to an organization described in Section 170(c), Internal Revenue Code; and
                        (1)(s)(iii)(A)(II) as a guaranteed annuity interest or a unitrust interest; and
                   (1)(s)(iii)(B) assets remaining in the trust at the termination of the trust term are distributed to a beneficiary:
                        (1)(s)(iii)(B)(I) designated in the trust; and
                        (1)(s)(iii)(B)(II) that is not an organization described in Section 170(c), Internal Revenue Code;
              (1)(s)(iv) for which the trust is allowed a deduction under Section 642(c), Internal Revenue Code; and
              (1)(s)(v) under which the grantor of the trust is not treated as the owner of any portion of the trust for federal income tax purposes. See Utah Code 59-10-103
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Resident individual: means an individual who is domiciled in this state for any period of time during the taxable year, but only for the duration of the period during which the individual is domiciled in this state. See Utah Code 59-10-103
  • resident trust: means the same as that term is defined in Section 75-7-103. See Utah Code 59-10-103
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Statute: A law passed by a legislature.
  • 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
  • Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter:
              (1)(aa)(i) an individual;
              (1)(aa)(ii) an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer;
              (1)(aa)(iii) a pass-through entity; or
              (1)(aa)(iv) a pass-through entity taxpayer. See Utah Code 59-10-103
  • Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • trust: means a nonresident trust or a resident trust that has state taxable income. See Utah Code 59-10-1002
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
  • Veteran: means an individual who:
              (44)(a)(i) has served in the United States Armed Forces for at least 180 days:
                   (44)(a)(i)(A) on active duty; or
                   (44)(a)(i)(B) in a reserve component, to include the National Guard; or
              (44)(a)(ii) has incurred an actual service-related injury or disability while in the United States Armed Forces regardless of whether the individual completed 180 days; and
              (44)(a)(iii) was separated or retired under conditions characterized as honorable or general. See Utah Code 68-3-12.5
  • Wages: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103