Utah Code 59-10-1027. Nonrefundable tax credit for combat related death

59-10-1027. Nonrefundable tax credit for combat related death.

(1)

As used in this section:

Terms Used In Utah Code 59-10-1027

Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
claimant: means a resident or nonresident person that has state taxable income. See Utah Code 59-10-1002
estate: means a nonresident estate or a resident estate that has state taxable income. See Utah Code 59-10-1002
Individual: means a natural person and includes aliens and minors. See Utah Code 59-10-103
Military service: means the same as that term is defined in Pub. See Utah Code 59-10-103
tax credit: means a tax credit that a claimant, estate, or trust may:

(a)

claim:

(i)	as provided by statute; and

(ii)	in an amount that does not exceed the claimant's, estate's, or trust's tax liability under this chapter for a taxable year; and

(b)

carry forward or carry back:

(i)	if allowed by statute; and

(ii)

unless otherwise provided in statute, to the extent that the amount of the tax credit exceeds the claimant's, estate's, or trust's tax liability under this chapter for a taxable year. See Utah Code 59-10-1002

trust: means a nonresident trust or a resident trust that has state taxable income. See Utah Code 59-10-1002

United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5

(a)

“Active component of the United States Armed Forces” means active duty service in the United States Army, United States Navy, United States Air Force, United States Marine Corps, United States Space Force, or United States Coast Guard.

(b)

“Combat related death” means an individual who dies:

(i)	on or after January 1, 2010; and

(ii)

(A)	while in military service in a combat zone; or

(B)	as a result of a wound, disease, or injury the individual incurs while in military service in a combat zone.

(c)	“Combat zone” means an area that the President of the United States designates by Executive Order as an area in which an active component of the United States Armed Forces or a reserve component of the United States Armed Forces are or have engaged in combat.

(d)

“Military service in a combat zone” means service:

(i)	in an active component of the United States Armed Forces or reserve component of the United States Armed Forces; and

(ii)

performed:

(A)	on or after the date the President of the United States designates by Executive Order as the date combatant activities begin in a combat zone; and

(B)	on or before the date the President of the United States designates by Executive Order as the date combatant activities terminate in a combat zone.

(e)	“Reserve component of the United States Armed Forces” means service in a reserve component of the armed forces listed in 10 U.S.C. § 101(c) or 10 U.S.C. § 10101.

(2)	A claimant, estate, or trust that files a return on behalf of an individual who dies a combat related death may claim a nonrefundable tax credit against that individual’s tax liability under this chapter as provided in this section.

(3)	For purposes of Subsection (2), the tax credit is equal to the tax liability of the individual who dies a combat related death for the taxable year during which the individual dies.

Amended by Chapter 93, 2021 General Session

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