{"data":{"id":"us-ut/utah-code-59-10-110","jurisdiction":"us-ut","citation":"Utah Code § 59-10-110","heading":"Disallowance of federal tax credits.","body":"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.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-1 Determination and Reporting of Tax Liability and Information"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S110.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"559cdfe804f3e0edb1818626e0ce35978cb09ce94e002e2bdf496528f4b63a89","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-104.1","next":"us-ut/utah-code-59-10-114"},"notice":"GroundRules: Original legal text. Not legal advice."}