Utah Statutes

§ 35A-1-111 — Certification for adoption tax credit.

Utah·Title 35A Utah Workforce Services Code·Ch. 35A-1 Department of Workforce Services·Part 35A-1-1 General Provisions
(1)An individual who seeks to claim a tax credit under Section 59-10-1046 or 59-10-1114 shall apply to the department for a certification that:
(1)(a) the individual did not receive any state or federal assistance described in Subsection 59-10-1046(1)(e)(ii)(A), (B), (C), or (D) during the taxable year in which the adoption is finalized; and
(1)(b) the individual finalized an adoption during the taxable year for which the individual applies for a certification.
(2)An individual who applies for a certification under this section shall sign an information release authorizing the department to disclose the individual's name and identifying information to the State Tax Commission in accordance with Subsection (5).
(3)The department shall issue the certification on a form approved by the St

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Legislative History

Enacted by Chapter 460, 2023 General Session

Nearby Sections

15
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