Utah Code § 59-10-1306 — Homeless contribution -- Credit to Pamela Atkinson Homeless Account

(1)
Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution to the Pamela Atkinson Homeless Account as provided in this part.
(2)
The commission shall:
(a)
determine annually the total amount of contributions designated in accordance with this section; and
(b)
credit the amount described in Subsection (2)(a) to the Pamela Atkinson Homeless Account created by Section 35A-16-301.