Part 10 - NONREFUNDABLE TAX CREDIT ACT

Section 59-10-1001 - Title
Section 59-10-1002 - Definitions
Section 59-10-1002.1 - Removal of tax credit from tax return and prohibition on claiming a tax credit - Conditions for removal and prohibition on claiming a tax credit - Commission publishing requirements
Section 59-10-1002.2 - Apportionment of tax credits
Section 59-10-1003 - Tax credit for tax paid by individual to another state
Section 59-10-1004 - Tax credit for cash contributions to sheltered workshops
Section 59-10-1005 - Tax credit for at-home parent
Section 59-10-1006 - Historic preservation tax credit
Section 59-10-1007 - Recycling market development zones tax credits
Section 59-10-1009 - [Repealed]
Section 59-10-1010 - Utah low - income housing tax credit
Section 59-10-1011 - [Repealed]
Section 59-10-1012 - Tax credits for research activities conducted in the state - Carry forward - Commission to report modification or repeal of certain federal provisions - Revenue and Taxation Interim Committee study
Section 59-10-1013 - [Repealed]
Section 59-10-1014 - Nonrefundable clean energy systems tax credits - Definitions - Certification - Rulemaking authority
Section 59-10-1015 - Definitions - Tax credit for live organ donation expenses - Rulemaking authority
Section 59-10-1017 - Utah Educational Savings Plan tax credit
Section 59-10-1017.1 - [Repealed]
Section 59-10-1018 - Definitions - Nonrefundable taxpayer tax credits
Section 59-10-1018.1 - [Repealed]
Section 59-10-1019 - Definitions - Nonrefundable retirement tax credit
Section 59-10-1020 - Nonrefundable estate or trust tax credit
Section 59-10-1021 - [Repealed]
Section 59-10-1022 - Nonrefundable tax credit for capital gain transactions
Section 59-10-1023 - Nonrefundable tax credit for amounts paid under a health benefit plan
Section 59-10-1024 - Nonrefundable tax credit for qualifying solar projects
Section 59-10-1025 - Nonrefundable tax credit for investment in certain life science establishments
Section 59-10-1026 - Repealed
Section 59-10-1027 - Nonrefundable tax credit for combat related death
Section 59-10-1028 - Nonrefundable tax credit for capital gain transactions on the exchange of one form of legal tender for another form of legal tender
Section 59-10-1029 - Nonrefundable alternative energy development tax credit
Section 59-10-1030 - [Repealed]
Section 59-10-1031 - Nonrefundable tax credit for employing a recently deployed veteran
Section 59-10-1032 - Nonrefundable tax credit for employment of a person who is homeless
Section 59-10-1033.1 - Tax credit related to alternative fuel heavy duty vehicles
Section 59-10-1034 - Nonrefundable high cost infrastructure development tax credit
Section 59-10-1035 - Nonrefundable tax credit for contribution to state Achieving a Better Life Experience Program account
Section 59-10-1036 - Nonrefundable tax credit for military survivor benefits
Section 59-10-1037 - Nonrefundable enterprise zone tax credit
Section 59-10-1038 - Nonrefundable rural job creation tax credit
Section 59-10-1039 - [Repealed]
Section 59-10-1040 - [Repealed]
Section 59-10-1041 - Nonrefundable tax credit for donation to Special Needs Opportunity Scholarship Program
Section 59-10-1042 - Nonrefundable tax credit for social security benefits
Section 59-10-1043 - Nonrefundable tax credit for military retirement
Section 59-10-1044 - Nonrefundable earned income tax credit
Section 59-10-1045 - Nonrefundable tax credit for taxes paid by pass-through entity
Section 59-10-1046 - Nonrefundable adoption expense tax credit
Section 59-10-1047 - Nonrefundable child tax credit