Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-10-1041
Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program
# (1)
Except as provided in Subsection (3), a claimant, estate, or trust that makes a donation to the Carson Smith Opportunity Scholarship Program established in Section 53E-7-402 may claim a nonrefundable tax credit equal to 100% of the amount stated on a tax credit certificate issued in accordance with Section 53E-7-407.
# (2)
The tax credit described in Subsection (1) may be claimed for the taxable year indicated on the tax credit certificate issued in accordance with Section 53E-7-407.
# (3)
A claimant, estate, or trust may not claim the tax credit described in Subsection (1) for a donation to the extent the claimant, estate, or trust claims the donation as a deduction or credit against the claimant's, estate's, or trust's federal income taxes for any taxable year.
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In this chapter (40 sections)
- 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…
- 59-10-1034 · Nonrefundable high cost infrastructure development tax…
- 59-10-1035 · Nonrefundable tax credit for contribution to state…
- 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…
- 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…
- 59-10-1046 · Nonrefundable adoption expense tax credit
- 59-10-1047 · Nonrefundable child tax credit
- 59-10-1048 · Nonrefundable tax credits for employer-provider child care
- 59-10-1102 · Definitions
- 59-10-1102.1 · Apportionment of tax credit
- 59-10-1103 · Tax credit for pass-through entity taxpayer
- 59-10-1105 · Tax credit for hand tools used in farming operations --…
- 59-10-1106 · Refundable clean energy systems tax credits -- Definitions…
- 59-10-1107 · Refundable economic development tax credit
- 59-10-1108 · Refundable motion picture tax credit
- 59-10-1111 · Refundable tax credit for psychiatrists, psychiatric…
- 59-10-1113 · Refundable tax credit for nonrenewable hydrogen production…
- 59-10-1114 · Refundable adoption expense tax credit
- 59-10-1302 · Definitions
- 59-10-1303 · Contributions -- Amount -- Procedure for designating a…