Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-10-1319
Contribution to Clean Air Fund
# (1)
(a)
There is created an expendable special revenue fund known as the "Clean Air Fund."
(b)
The fund shall consist of all amounts deposited into the fund in accordance with Subsection (2).
# (2)
# (a)
Except as provided in Section 59-10-1304, for a taxable year beginning on or after January 1, 2017, a resident or nonresident individual who files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution as provided in this section to be:
(i) deposited into the Clean Air Fund; and
(ii) expended as provided in Subsection (3).
# (b)
The fund shall also consist of amounts deposited into the fund through:
(i) private contributions; and
(ii) donations or grants from public or private entities.
# (3)
# (a)
At least once each year, the commission shall disburse from the Clean Air Fund all money deposited into the fund since the last disbursement.
# (b)
The commission shall disburse money under Subsection (3)(a) to the Division of Air Quality for the purpose of:
(i) providing money for grants to individuals or organizations in the state to fund activities intended to improve air quality in the state;
(ii) enhancing programs designed to educate the public about the importance of air quality to the health, well-being, and livelihood of individuals in the state; and
(iii) pay the costs of issuing or reordering Clean Air Support special group license plate decals.
Source: view the official text
In this chapter (40 sections)
- 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…
- 59-10-1304 · Removal of designation and prohibitions on collection for…
- 59-10-1306 · Homeless contribution -- Credit to Pamela Atkinson…
- 59-10-1307 · Contributions for education
- 59-10-1308 · Children's organ transplants contribution -- Credit to…
- 59-10-1311 · Election Campaign Fund contribution -- Transfer from…
- 59-10-1312 · Election Campaign Fund -- Creation -- Funding for account…
- 59-10-1313 · Contribution to a Utah Educational Savings Plan account
- 59-10-1319 · Contribution to Clean Air Fund
- 59-10-1320 · Contribution to the Governor's Suicide Prevention Fund
- 59-10-1321 · Contribution to the Nonprofit Capacity Fund
- 59-10-1322 · Contribution to Diapering Supplies Fund
- 59-10-1323 · Contribution to the Statewide Hunger Relief Fund
- 59-10-1402 · Definitions
- 59-10-1403 · Income tax treatment of a pass-through entity -- Returns…
- 59-10-1403.1 · Income tax treatment of a pass-through entity taxpayer…
- 59-10-1403.2 · Pass-through entity payment or withholding of tax on…
- 59-10-1403.3 · Refund of amounts paid or withheld for a pass-through…
- 59-10-1404 · Character of an item of income, gain, loss, deduction, or…
- 59-10-1404.5 · Resident pass-through entity taxpayer's share of an…
- 59-10-1405 · Nonresident pass-through entity taxpayer's share of an…