GroundRules
Utah Code § 59-7-109.1: Charitable contributions to the Carson Smith Opportunity Scholarship Program.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-7 Corporate Franchise and Income Taxes
- Part 59-7-1 Corporate Tax Generally
(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.
Collected 2026-09-03T11:34:33Z. Source file · JSON