Part 10. Nonrefundable Tax Credit Act  


§ 59-10-1001. Title.
§ 59-10-1002. Definitions.
§ 59-10-1002.1. Removal of tax credit from tax return and prohibition on claiming or carrying forward a tax credit -- Conditions for removal and prohibition on claiming or carrying forward a tax credit -- Commission reporting requirements.
§ 59-10-1002.2. Apportionment of tax credits.
§ 59-10-1003. Tax credit for tax paid by individual to another state.
§ 59-10-1004. Tax credit for cash contributions to sheltered workshops.
§ 59-10-1005. Tax credit for at-home parent.
§ 59-10-1006. Historic preservation tax credit.
§ 59-10-1007. Recycling market development zones tax credit.
§ 59-10-1009. Definitions -- Tax credits related to energy efficient vehicles. (Effective 1/1/2015)
§ 59-10-1010. Utah low-income housing tax credit.
§ 59-10-1011. Tutoring tax credits for dependents with a disability.
§ 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.
§ 59-10-1013. Tax credits for machinery, equipment, or both primarily used for conducting qualified research or basic research -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Revenue and Taxation Interim Committee study.
§ 59-10-1014. Renewable energy systems tax credit -- Definitions -- Limitations -- Certification -- Rulemaking authority.
§ 59-10-1015. Definitions -- Tax credit for live organ donation expenses -- Rulemaking authority.
§ 59-10-1017. Utah Educational Savings Plan tax credit.
§ 59-10-1018. Definitions -- Nonrefundable taxpayer tax credits.
§ 59-10-1019. Definitions -- Nonrefundable retirement tax credits.
§ 59-10-1020. Nonrefundable estate or trust tax credit.
§ 59-10-1021. Nonrefundable medical care savings account tax credit.
§ 59-10-1022. Nonrefundable tax credit for capital gain transactions.
§ 59-10-1023. Nonrefundable tax credit for amounts paid under a health benefit plan.
§ 59-10-1024. Nonrefundable tax credit for qualifying solar projects.
§ 59-10-1025. Nonrefundable tax credit for investment in certain life science establishments.
§ 59-10-1027. Nonrefundable tax credit for combat related death.
§ 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.
§ 59-10-1029. Nonrefundable alternative energy development tax credit.
§ 59-10-1030. Nonrefundable alternative energy manufacturing tax credit.
§ 59-10-1031. Nonrefundable tax credit for employing a recently deployed veteran.
§ 59-10-1032. Nonrefundable tax credit for employment of a person who is homeless. (Effective 1/1/2015)