{"data":{"id":"us-ut/utah-code-59-7-109.1","jurisdiction":"us-ut","citation":"Utah Code § 59-7-109.1","heading":"Charitable contributions to the Carson Smith Opportunity Scholarship Program.","body":"(1) Notwithstanding anything to the contrary in Section 59-7-109, a taxpayer may not subtract a charitable contribution that meets the requirements of Section 59-7-109 to the extent that the taxpayer claims a tax credit under Section 59-7-625 for the same charitable contribution.\n(2) This section supersedes any conflicting provisions of Utah law.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-1 Corporate Tax Generally"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S109.1.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"bcec12b4efb2e1e6d8f6509dd72088326cf7c00490a163a6bd25b893d445871b","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-109","next":"us-ut/utah-code-59-7-110"},"notice":"GroundRules: Original legal text. Not legal advice."}