{"data":{"id":"us-ut/utah-code-59-10-1004","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1004","heading":"Tax credit for cash contributions to sheltered workshops.","body":"(1) For tax years beginning January 1, 1983, and thereafter, in computing the tax due the state under Section 59-10-104 there shall be a nonrefundable tax credit allowed for cash contributions made by a claimant, estate, or trust within the taxable year to nonprofit rehabilitation sheltered workshop facilities for persons with a disability operating in Utah that are certified by the Department of Health and Human Services as a qualifying facility.\n(2) The allowable tax credit is an amount equal to 50% of the aggregate amount of the cash contributions to the qualifying rehabilitation facilities, but the allowed tax credit may not exceed $200.\n(3) The amount of contribution claimed as a tax credit under this section may not also be claimed as a charitable deduction in determining net taxable income.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-10 Nonrefundable Tax Credit Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1004.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"a01315c052704220bfc6d3c615b5d19e77a0c2232048b7d759dbefa6a203d106","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-1003","next":"us-ut/utah-code-59-10-1005"},"notice":"GroundRules: Original legal text. Not legal advice."}