15-31-159: (Temporary) Qualified education corporate credit for contributions to student scholarship organization.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
- Part 1. Corporate Income Tax Rate and Return
There is a credit against tax liability under this chapter for a charitable donation made to a student scholarship organization as provided in 15-30-3111. (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021.)
Collected 2026-09-14T04:47:24Z. Source file · JSON