2006 Utah Code - 59-7-602 — Credit for cash contributions to sheltered workshops.

     59-7-602.   Credit for cash contributions to sheltered workshops.
     (1) For tax years beginning January 1, 1983, and thereafter, in computing the tax due the state of Utah pursuant to Section 59-7-104, there shall be a tax credit allowed for cash contributions made within the taxable year to nonprofit rehabilitation sheltered workshop facilities for the disabled operating in Utah which are certified by the Department of Human Services as a qualifying facility. The allowable credit is an amount equal to 50% of the aggregate amount of the cash contributions to qualifying rehabilitation facilities, but in no case shall the credit allowed exceed $1,000.
     (2) If a taxpayer has subtracted an amount for cash contributions to a sheltered workshop when determining federal taxable income, that amount shall be added back under Section 59-7-105 before a credit may be taken under this section.

Enacted by Chapter 169, 1993 General Session