Utah Code 59-7-109.1. Charitable contributions to the Special Needs Opportunity Scholarship Program
Current as of: 2023 | Check for updates
|
Other versions
59-7-109.1. Charitable contributions to the Special Needs Opportunity Scholarship Program.
| (1) | Notwithstanding anything to the contrary in Section 59-7-109, a taxpayer may not subtract a charitable contribution that meets the requirements of Section 59-7-109 to the extent that the taxpayer claims a tax credit under Section 59-7-625 for the same charitable contribution. |
| (2) | This section supersedes any conflicting provisions of Utah law. |
Enacted by Chapter 3, 2020 Special Session 4