Utah Code § 59-10-1102.1 — Apportionment of tax credit

A nonresident individual or a part-year resident individual who claims a tax credit in accordance with Section 59-10-1114 may claim only an apportioned amount of the tax credit equal to the product of:
(1)
the state income tax percentage for the nonresident individual or the state income tax percentage for the part-year resident individual; and
(2)
the amount of the tax credit that the nonresident individual or the part-year resident individual would have been allowed to claim but for the apportionment requirement of this section.