Utah § 59-10-1004 Tax credit for cash contributions to sheltered workshops.

Utah Statutes

§ 59-10-1004 — Tax credit for cash contributions to sheltered workshops.

Utah § 59-10-1004

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-10Nonrefundable Tax Credit Act

This text of Utah § 59-10-1004 (Tax credit for cash contributions to sheltered workshops.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-10-1004 (2026).

Text

(1)For tax years beginning January 1, 1983, and thereafter, in computing the tax due the state under Section 59-10-104 there shall be a nonrefundable tax credit allowed for cash contributions made by a claimant, estate, or trust within the taxable year to nonprofit rehabilitation sheltered workshop facilities for persons with a disability operating in Utah that are certified by the Department of Health and Human Services as a qualifying facility.

(2)The allowable tax credit is an amount equal to 50% of the aggregate amount of the cash contributions to the qualifying rehabilitation facilities, but the allowed tax credit may not exceed $200.

(3)The amount of contribution claimed as a tax credit under this section may not also be claimed as a charitable deduction in determining net taxable

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(1) For tax years beginning January 1, 1983, and thereafter, in computing the tax due the state under Section 59-10-104 there shall be a nonrefundable tax credit allowed for cash contributions made by a claimant, estate, or trust within the taxable year to nonprofit rehabilitation sheltered workshop facilities for persons with a disability operating in Utah that are certified by the Department of Health and Human Services as a qualifying facility.
(2) The allowable tax credit is an amount equal to 50% of the aggregate amount of the cash contributions to the qualifying rehabilitation facilities, but the allowed tax credit may not exceed $200.
(3) The amount of contribution claimed as a tax credit under this section may not also be claimed as a charitable deduction in determining net taxable income.