Section 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.Amended by Chapter 466, 2024 General Session ,§ 14, eff. 7/1/2024.Added by Chapter 3, 2020SP4 General Session ,§ 12, eff. 1/1/2021.