{"data":{"id":"us-ut/utah-code-59-10-1103","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1103","heading":"Tax credit for pass-through entity taxpayer.","body":"(1) As used in this section:\n(a) \"Pass-through entity\" means the same as that term is defined in Section 59-10-1402.\n(b) \"Pass-through entity taxpayer\" means the same as that term is defined in Section 59-10-1402.\n(2) A pass-through entity taxpayer may claim a refundable tax credit against the tax otherwise due under this chapter if that pass-through entity taxpayer is a:\n(a) claimant;\n(b) estate; or\n(c) trust.\n(3) The tax credit described in Subsection (2) is equal to the amount paid or withheld by the pass-through entity on behalf of the pass-through entity taxpayer described in Subsection (2) in accordance with Section 59-10-1403.2, other than a tax described in Subsection 59-10-1403.2(2).\n(4) A pass-through entity taxpayer may not claim a tax credit under this section for an amount for which the pass-through entity taxpayer claims a tax credit under Section 59-7-614.4.","path":["Title 59 Revenue and Taxation","Chapter 59-10 Individual Income Tax Act","Part 59-10-11 Refundable Tax Credit Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter10/59-10-S1103.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"a6f4735af777da6cda596e6330e2eeaa3ae93e020ee8fe3ab571e5839f45bfdf","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-1102.2","next":"us-ut/utah-code-59-10-1105"},"notice":"GroundRules: Original legal text. Not legal advice."}