{"data":{"id":"us-ut/utah-code-59-2a-205","jurisdiction":"us-ut","citation":"Utah Code § 59-2a-205","heading":"Amount of renter's credit -- Cost-of-living adjustment -- Prohibition on credit for rental assistance payment -- Calculation of credit when rent includes utilities -- Limitation -- General Fund as source of credit -- Maximum credit.","body":"(1)\n(a) Subject to Subsections (2) and (3), for a calendar year beginning on or after January 1, 2024, a claimant may claim a renter's credit for the previous calendar year that does not exceed the following amounts:\nIf household income is | Percentage of gross rent allowed as a credit\n$0 -- $13,884 | 9.5%\n$13,885 -- $18,515 | 8.5%\n$18,516 -- $23,141 | 7.0%\n$23,142 -- $27,770 | 5.5%\n$27,771 -- $32,401 | 4.0%\n$32,402 -- $36,754 | 3.0%\n$36,755 -- $40,840 | 2.5%\n(b) For a calendar year beginning on or after January 1, 2025, the commission shall increase or decrease the household income eligibility amounts under Subsection (1)(a) by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2023.\n(2)\n(a) A claimant may claim a renter's credit under this part only for gross rent that does not constitute a rental assistance payment.\n(b) For purposes of determining whether a claimant receives a rental assistance payment and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining the terms:\n(i) \"governmental entity\";\n(ii) \"charitable organization\"; or\n(iii) \"religious organization.\"\n(3) For purposes of calculating gross rent when a claimant's rent includes electricity or natural gas and the utility amount is not itemized in the statement provided in accordance with Section 59-2a-204, the commission shall deduct from rent:\n(a) 7% of rent if the rent includes electricity or natural gas but not both; or\n(b) 13% of rent if the rent includes both electricity and natural gas.\n(4) An individual may not receive the renter's credit under this section if the individual is:\n(a) claimed as a personal exemption on another individual's federal income tax return during any portion of a calendar year for which the individual seeks to claim the renter's credit under this section; or\n(b) a dependent with respect to whom another individual claims a tax credit under Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year for which the individual seeks to claim the renter's credit under this section.\n(5) A payment for a renter's credit allowed by this section, and authorized by Section 59-2a-202, shall be paid from the General Fund.\n(6) A credit under this section may not exceed the maximum amount allowed as a homeowner's credit for each income bracket under Section 59-2a-305.","path":["Title 59 Revenue and Taxation","Chapter 59-2a Tax Relief Through Property Tax","Part 59-2a-2 Renter's Credit"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2a/59-2a-S205.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d899d71e3b1fc79c6b273090a163246b25b6e9e516d12583ad9d4cdb0ac2dbb0","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2a-204","next":"us-ut/utah-code-59-2a-206"},"notice":"GroundRules: Original legal text. Not legal advice."}