Utah Code § 59-7-109.1 — Charitable contributions to the Carson Smith Opportunity Scholarship Program

(1) Notwithstanding anything to the contrary in Section 59-7-109, a taxpayer may not subtract a charitable contribution that meets the requirements of Section 59-7-109 to the extent that the taxpayer claims a tax credit under Section 59-7-625 for the same charitable contribution.
(2) This section supersedes any conflicting provisions of Utah law.