Utah Code 59-10-1004. Tax credit for cash contributions to sheltered workshops
Current as of: 2023 | Check for updates
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59-10-1004. Tax credit for cash contributions to sheltered workshops.
(1) | For tax years beginning January 1, 1983, and thereafter, in computing the tax due the state under Section 59-10-104 there shall be a nonrefundable tax credit allowed for cash contributions made by a claimant, estate, or trust within the taxable year to nonprofit rehabilitation sheltered workshop facilities for persons with a disability operating in Utah that are certified by the Department of Health and Human Services as a qualifying facility. |
(a) | claim:
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(b) | carry forward or carry back:
Amended by Chapter 329, 2023 General Session |