{"data":{"id":"us-ut/utah-code-59-10-1041","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1041","heading":"Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program.","body":"(1) Except as provided in Subsection (3), a claimant, estate, or trust that makes a donation to the Carson Smith Opportunity Scholarship Program established in Section 53E-7-402 may claim a nonrefundable tax credit equal to 100% of the amount stated on a tax credit certificate issued in accordance with Section 53E-7-407.\n(2) The tax credit described in Subsection (1) may be claimed for the taxable year indicated on the tax credit certificate issued in accordance with Section 53E-7-407.\n(3) A claimant, estate, or trust may not claim the tax credit described in Subsection (1) for a donation to the extent the claimant, estate, or trust claims the donation as a deduction or credit against the claimant's, estate's, or trust's federal income taxes for any taxable year.","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-S1041.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"faab9b71cba16ea4efc2139445d5b50de81861a4f39c06d8599deb8716c26f2a","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-1038","next":"us-ut/utah-code-59-10-1042"},"notice":"GroundRules: Original legal text. Not legal advice."}