Utah Statutes
§ 59-7-109.1 — Charitable contributions to the Carson Smith Opportunity Scholarship Program.
Utah § 59-7-109.1
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-7Corporate Franchise and Income Taxes
Part 59-7-1Corporate Tax Generally
This text of Utah § 59-7-109.1 (Charitable contributions to the Carson Smith Opportunity Scholarship Program.) 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. § 59-7-109.1 (2026).
Text
(1)Notwithstanding anything to the contrary in Section 59-7-109, a taxpayer may not subtract a charitable contribution that meets the requirements of Section 59-7-109 to the extent that the taxpayer claims a tax credit under Section 59-7-625 for the same charitable contribution.
(2)This section supersedes any conflicting provisions of Utah law.
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Legislative History
Amended by Chapter 466, 2024 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-7-109.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-7-109.1.