{"data":{"id":"us-ut/utah-code-59-7-625","jurisdiction":"us-ut","citation":"Utah Code § 59-7-625","heading":"Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program.","body":"(1) A taxpayer that makes a donation to the Carson Smith Opportunity Scholarship Program established in Section 53E-7-402 may claim a nonrefundable tax credit equal to 100% of the amount stated on a tax credit certificate issued in accordance with Section 53E-7-407.\n(2) A taxpayer may claim the tax credit described in Subsection (1) for the taxable year indicated on the tax credit certificate issued in accordance with Section 53E-7-407.\n(3) A taxpayer may not claim the tax credit described in Subsection (1) for a donation to the extent the taxpayer claims the donation as a deduction or credit against the taxpayer's federal income taxes for any taxable year.","path":["Title 59 Revenue and Taxation","Chapter 59-7 Corporate Franchise and Income Taxes","Part 59-7-6 Credits"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter7/59-7-S625.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"555a66ae4c7396cd00422b02cfaa1add3eac504472816a6c9aab1ec802506f84","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-7-623","next":"us-ut/utah-code-59-7-626"},"notice":"GroundRules: Original legal text. Not legal advice."}