59-10-1306. Homeless contribution — Credit to Pamela Atkinson Homeless Account.
| (1) |
Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual‘s individual income tax return a contribution to the Pamela Atkinson Homeless Account as provided in this part. |
Terms Used In Utah Code 59-10-1306
- contribution: means a contribution a resident or nonresident individual makes on an individual income tax return as allowed by this part. See Utah Code 59-10-1302
- Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
- Nonresident individual: means an individual who is not a resident of this state. See Utah Code 59-10-103
| (2) |
The commission shall:
| (a) |
determine annually the total amount of contributions designated in accordance with this section; and |
| (b) |
credit the amount described in Subsection (2)(a) to the Pamela Atkinson Homeless Account created by Section 35A-16-301. |
|
Amended by Chapter 281, 2021 General Session
