Part 6. Credits  


§ 59-7-601. Credit of interest income from state and federal securities.
§ 59-7-602. Credit for cash contributions to sheltered workshops.
§ 59-7-603. Credit for sophisticated technological equipment donated to schools.
§ 59-7-605. Definitions -- Tax credits related to energy efficient vehicles. (Effective 1/1/2015)
§ 59-7-606. Tax credit -- Items using cleaner burning fuels.
§ 59-7-607. Utah low-income housing tax credit.
§ 59-7-608. Targeted jobs tax credit.
§ 59-7-609. Historic preservation credit.
§ 59-7-610. Recycling market development zones tax credit.
§ 59-7-612. 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.
§ 59-7-613. 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.
§ 59-7-614. Renewable energy systems tax credit -- Definitions -- Limitations -- Certification -- Rulemaking authority. (Effective 1/1/2015)
§ 59-7-614.1. Refundable tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Education Fund -- Rulemaking authority.
§ 59-7-614.2. Refundable economic development tax credit.
§ 59-7-614.3. Nonrefundable tax credit for qualifying solar projects.
§ 59-7-614.4. Tax credit for pass-through entity taxpayer.
§ 59-7-614.5. Refundable motion picture tax credit.
§ 59-7-614.6. Refundable tax credit for certain business entities generating state tax revenue increases.
§ 59-7-614.7. Nonrefundable alternative energy development tax credit.
§ 59-7-614.8. Nonrefundable alternative energy manufacturing tax credit.
§ 59-7-614.9. Nonrefundable tax credit for employing a recently deployed veteran.
§ 59-7-616. Refundable tax credit for certain business entities. (Effective 1/1/2015)
§ 59-7-617. Nonrefundable tax credit for employment of a person who is homeless. (Effective 1/1/2015)