Utah § 59-2a-205 Amount of renter's credit -- Cost-of-living adjustment -- Prohibition on credit for rental assistance payment -- Calculation of credit when rent includes utilities -- Limitation -- General Fund as source of credit -- Maximum credit.

Utah Statutes

§ 59-2a-205 — Amount of renter's credit -- Cost-of-living adjustment -- Prohibition on credit for rental assistance payment -- Calculation of credit when rent includes utilities -- Limitation -- General Fund as source of credit -- Maximum credit.

Utah § 59-2a-205

Title 59Revenue and Taxation

Ch. 59-2aTax Relief Through Property Tax

Part 59-2a-2Renter's Credit

This text of Utah § 59-2a-205 (Amount of renter's credit -- Cost-of-living adjustment -- Prohibition on credit for rental assistance payment -- Calculation of credit when rent includes utilities -- Limitation -- General Fund as source of credit -- Maximum 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. § 59-2a-205 (2026).

Text

(1)(1)(a) Subject to Subsections (2) and (3), for a calendar year beginning on or after January 1, 2024, a claimant may claim a renter's credit for the previous calendar year that does not exceed the following amounts:If household income isPercentage of gross rent allowed as a credit$0 -- $13,8849.5%$13,885 -- $18,5158.5%$18,516 -- $23,1417.0%$23,142 -- $27,7705.5%$27,771 -- $32,4014.0%$32,402 -- $36,7543.0%$36,755 -- $40,8402.5%

(1)(b) For a calendar year beginning on or after January 1, 2025, the commission shall increase or decrease the household income eligibility amounts under Subsection (1)(a) by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2023.

(2)(2)(a) A claimant

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(1) (1)(a) Subject to Subsections (2) and (3), for a calendar year beginning on or after January 1, 2024, a claimant may claim a renter's credit for the previous calendar year that does not exceed the following amounts:If household income isPercentage of gross rent allowed as a credit$0 -- $13,8849.5%$13,885 -- $18,5158.5%$18,516 -- $23,1417.0%$23,142 -- $27,7705.5%$27,771 -- $32,4014.0%$32,402 -- $36,7543.0%$36,755 -- $40,8402.5%
(1)(b) For a calendar year beginning on or after January 1, 2025, the commission shall increase or decrease the household income eligibility amounts under Subsection (1)(a) by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2023.
(2) (2)(a) A claimant may claim a renter's credit under this part only for gross rent that does not constitute a rental assistance payment.
(2)(b) For purposes of determining whether a claimant receives a rental assistance payment and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining the terms:
(2)(b)(i) "governmental entity";
(2)(b)(ii) "charitable organization"; or
(2)(b)(iii) "religious organization."
(3) For purposes of calculating gross rent when a claimant's rent includes electricity or natural gas and the utility amount is not itemized in the statement provided in accordance with Section 59-2a-204, the commission shall deduct from rent:
(3)(a) 7% of rent if the rent includes electricity or natural gas but not both; or
(3)(b) 13% of rent if the rent includes both electricity and natural gas.
(4) An individual may not receive the renter's credit under this section if the individual is:
(4)(a) claimed as a personal exemption on another individual's federal income tax return during any portion of a calendar year for which the individual seeks to claim the renter's credit under this section; or
(4)(b) a dependent with respect to whom another individual claims a tax credit under Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year for which the individual seeks to claim the renter's credit under this section.
(5) A payment for a renter's credit allowed by this section, and authorized by Section 59-2a-202, shall be paid from the General Fund.
(6) A credit under this section may not exceed the maximum amount allowed as a homeowner's credit for each income bracket under Section 59-2a-305.