{"data":{"id":"us-ut/utah-code-59-10-1114","jurisdiction":"us-ut","citation":"Utah Code § 59-10-1114","heading":"Refundable adoption expense tax credit.","body":"(1) As used in this section:\n(a) \"Adoption expense\" means the same as that term is defined in Section 59-10-1046.\n(b) \"Domestic adoption\" means the same as that term is defined in Section 59-10-1046.\n(c) \"Qualifying child\" means the same as that term is defined in Section 59-10-1046.\n(d) \"Qualifying claimant\" means a claimant:\n(i) whose adjusted gross income is:\n(A) for a claimant who files a federal income tax return jointly with the claimant's spouse, less than $55,000; and\n(B) for a claimant who files a federal income tax return other than jointly, less than $27,500;\n(ii) who did not, and if the claimant is married, whose spouse did not, receive state or federal assistance during the taxable year in which the adoption is finalized; and\n(iii) who applies for and receives a certification described in Section 35A-1-111 from the Department of Workforce Services.\n(e) \"State or federal assistance\" means the same as that term is defined in Section 59-10-1046.\n(2)\n(a) Subject to Section 59-10-1102.1 and other provisions of this Subsection (2), a qualifying claimant is eligible to claim a refundable tax credit equal to the lesser of:\n(i) $3,500; or\n(ii) the amount of the qualifying claimant's adoption expenses.\n(b) A qualifying claimant who claims the tax credit described in Subsection (2)(a) shall claim the tax credit for the taxable year in which the adoption is finalized.\n(3) A qualifying claimant may not claim a credit under this section to the extent that the qualifying claimant claims a federal tax credit under 26 U.S.C. Sec. 23 for the same adoption expense.\n(4) A qualifying claimant who is married may claim a tax credit under this section only if the qualifying claimant and the qualifying claimant's spouse file a joint federal income tax return.","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-S1114.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"2587e5a1a5a70dc8234685c31a9c5af2b8c265b7a1a429394ef3a18d2f196290","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-10-1113","next":"us-ut/utah-code-59-10-1302"},"notice":"GroundRules: Original legal text. Not legal advice."}