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Utah · Through 2026 General Session

Utah Code § 59-10-110: Disallowance of federal tax credits.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. Chapter 59-10 Individual Income Tax Act
  3. Part 59-10-1 Determination and Reporting of Tax Liability and Information

A credit applied directly to the income tax calculated for federal income tax purposes in accordance with the Internal Revenue Code may not be applied in calculating the tax due under this chapter.

Collected 2026-09-03T11:34:33Z. Source file · JSON

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