§ 59-10-1011. Tutoring tax credits for dependents with a disability.

(1) For purposes of this section:

(a) "Dependent with a disability" means a person who:

(i) has a disability under Section 53A-15-301;

(ii) attends a public or private kindergarten, elementary, or secondary school; and

(iii) is eligible to receive disability program money under Section 53A-17a-111.

(b)

(i) "Tutoring" means educational services:

(A) approved by an individual education plan team;

(B) provided to a dependent with a disability; and

(C) that supplement classroom instruction the dependent with a disability described in Subsection (1)(b)(i)(B) receives at a public or private kindergarten, elementary, or secondary school in the state.

(ii) "Tutoring" does not include:

(A) purchases of instructional books and material; or

(B) payments for attendance at extracurricular activities including sporting events, musical or dramatic events, speech activities, or driver education.

(2)

(a) Except as provided in Subsection (2)(b), for taxable years beginning on or after January 1, 1996, but beginning on or before December 31, 2009, a claimant allowed to claim a dependent with a disability as a dependent under this section may claim for each dependent with a disability a nonrefundable tutoring tax credit in an amount equal to 25% of the costs paid by the claimant for tutoring the dependent with a disability.

(b) The tutoring tax credit under Subsection (2)(a) may not exceed $100.

(3) The tutoring tax credit under Subsection (2) may be claimed by a claimant only in the taxable year in which the claimant pays the tutoring costs for which the tax credit is claimed.

Amended by Chapter 366, 2011 General Session