Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-10-1004
Tax credit for cash contributions to sheltered workshops
# (1)
For tax years beginning January 1, 1983, and thereafter, in computing the tax due the state under Section 59-10-104 there shall be a nonrefundable tax credit allowed for cash contributions made by a claimant, estate, or trust within the taxable year to nonprofit rehabilitation sheltered workshop facilities for persons with a disability operating in Utah that are certified by the Department of Health and Human Services as a qualifying facility.
# (2)
The allowable tax credit is an amount equal to 50% of the aggregate amount of the cash contributions to the qualifying rehabilitation facilities, but the allowed tax credit may not exceed $200.
# (3)
The amount of contribution claimed as a tax credit under this section may not also be claimed as a charitable deduction in determining net taxable income.
Source: view the official text
In this chapter (40 sections)
- 59-10-518 · Time for performance of acts when last day falls on…
- 59-10-519 · Place for filing returns or other documents
- 59-10-520 · Time and place for paying tax shown on returns
- 59-10-522 · Extension of time for paying tax
- 59-10-527 · Assessment authority
- 59-10-529 · Overpayment of tax -- Credits -- Refunds
- 59-10-529.1 · Time period for commission to issue a refund
- 59-10-531 · Claims for refund or credit
- 59-10-536 · Assessment and collection of tax -- Change on federal…
- 59-10-537 · Interest on underpayment, nonpayment, or extension of time…
- 59-10-538 · Interest on overpayments
- 59-10-539 · Penalties and interest
- 59-10-541 · Violations -- Civil and criminal penalties
- 59-10-544 · General powers and duties of the commission -- Deposit,…
- 59-10-546 · Application of former law
- 59-10-552 · Carry forward of expired or repealed tax credit
- 59-10-1002 · Definitions
- 59-10-1002.1 · Removal of tax credit from tax return and prohibition on…
- 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…
- 59-10-1014 · Nonrefundable clean energy systems tax credits --…
- 59-10-1015 · Definitions -- Tax credit for live organ donation expenses…
- 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…
- 59-10-1025 · Nonrefundable tax credit for investment in certain life…
- 59-10-1027 · Nonrefundable tax credit for combat related death
- 59-10-1028 · Nonrefundable tax credit for capital gain transactions on…
- 59-10-1031 · Nonrefundable tax credit for employing a recently deployed…
- 59-10-1032 · Nonrefundable tax credit for employment of a person who is…
- 59-10-1033.1 · Tax credit related to alternative fuel heavy duty…