Utah § 59-10-1114 Refundable adoption expense tax credit.

Utah Statutes

§ 59-10-1114 — Refundable adoption expense tax credit.

Utah § 59-10-1114

Title 59Revenue and Taxation

Ch. 59-10Individual Income Tax Act

Part 59-10-11Refundable Tax Credit Act

This text of Utah § 59-10-1114 (Refundable adoption expense tax credit.) 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. § 59-10-1114 (2026).

Text

(1)As used in this section:

(1)(a) "Adoption expense" means the same as that term is defined in Section 59-10-1046.

(1)(b) "Domestic adoption" means the same as that term is defined in Section 59-10-1046.

(1)(c) "Qualifying child" means the same as that term is defined in Section 59-10-1046.

(1)(d) "Qualifying claimant" means a claimant:

(1)(d)(i) whose adjusted gross income is:

(1)(d)(i)(A) for a claimant who files a federal income tax return jointly with the claimant's spouse, less than $55,000; and

(1)(d)(i)(B) for a claimant who files a federal income tax return other than jointly, less than $27,500;

(1)(d)(ii) who did not, and if the claimant is married, whose spouse did not, receive state or federal assistance during the taxable year in which the adoption is finalized; and

(1)(d)(

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(1) As used in this section:

(1)(a) "Adoption expense" means the same as that term is defined in Section 59-10-1046.
(1)(b) "Domestic adoption" means the same as that term is defined in Section 59-10-1046.
(1)(c) "Qualifying child" means the same as that term is defined in Section 59-10-1046.
(1)(d) "Qualifying claimant" means a claimant:
(1)(d)(i) whose adjusted gross income is:

(1)(d)(i)(A) for a claimant who files a federal income tax return jointly with the claimant's spouse, less than $55,000; and
(1)(d)(i)(B) for a claimant who files a federal income tax return other than jointly, less than $27,500;
(1)(d)(ii) who did not, and if the claimant is married, whose spouse did not, receive state or federal assistance during the taxable year in which the adoption is finalized; and
(1)(d)(iii) who applies for and receives a certification described in Section 35A-1-111 from the Department of Workforce Services.
(1)(e) "State or federal assistance" means the same as that term is defined in Section 59-10-1046.
(2) (2)(a) Subject to Section 59-10-1102.1 and other provisions of this Subsection (2), a qualifying claimant is eligible to claim a refundable tax credit equal to the lesser of:
(2)(a)(i) $3,500; or
(2)(a)(ii) the amount of the qualifying claimant's adoption expenses.
(2)(b) A qualifying claimant who claims the tax credit described in Subsection (2)(a) shall claim the tax credit for the taxable year in which the adoption is finalized.
(3) A qualifying claimant may not claim a credit under this section to the extent that the qualifying claimant claims a federal tax credit under 26 U.S.C. Sec. 23 for the same adoption expense.
(4) A qualifying claimant who is married may claim a tax credit under this section only if the qualifying claimant and the qualifying claimant's spouse file a joint federal income tax return.