2011 Utah Code
Title 59 Revenue and Taxation
Chapter 10 Individual Income Tax Act
Section 1018 Definitions -- Nonrefundable taxpayer tax credits.

59-10-1018. Definitions -- Nonrefundable taxpayer tax credits.
(1) As used in this section:
(a) "Head of household filing status" means a head of household, as defined in Section 2(b), Internal Revenue Code, who files a single federal individual income tax return for the taxable year.
(b) "Joint filing status" means:
(i) a husband and wife who file a single return jointly under this chapter for a taxable year; or
(ii) a surviving spouse, as defined in Section 2(a), Internal Revenue Code, who files a single federal individual income tax return for the taxable year.
(c) "Single filing status" means:
(i) a single individual who files a single federal individual income tax return for the taxable year; or
(ii) a married individual who:
(A) does not file a single federal individual income tax return jointly with that married individual's spouse for the taxable year; and
(B) files a single federal individual income tax return for the taxable year.
(2) Except as provided in Section 59-10-1002.2, and subject to Subsections (3) through (5), a claimant may claim a nonrefundable tax credit against taxes otherwise due under this part equal to the sum of:
(a) (i) for a claimant that deducts the standard deduction on the claimant's federal individual income tax return for the taxable year, 6% of the amount the claimant deducts as allowed as the standard deduction on the claimant's federal individual income tax return for that taxable year; or
(ii) for a claimant that itemizes deductions on the claimant's federal individual income tax return for the taxable year, the product of:
(A) the difference between:
(I) the amount the claimant deducts as allowed as an itemized deduction on the claimant's federal individual income tax return for that taxable year; and
(II) any amount of state or local income taxes the claimant deducts as allowed as an itemized deduction on the claimant's federal individual income tax return for that taxable year; and
(B) 6%; and
(b) the product of:
(i) 75% of the total amount the claimant deducts as allowed as a personal exemption deduction on the claimant's federal individual income tax return for that taxable year; and
(ii) 6%.
(3) A claimant may not carry forward or carry back a tax credit under this section.
(4) The tax credit allowed by Subsection (2) shall be reduced by $.013 for each dollar by which a claimant's state taxable income exceeds:
(a) for a claimant who has a single filing status, $12,000;
(b) for a claimant who has a head of household filing status, $18,000; or
(c) for a claimant who has a joint filing status, $24,000.
(5) (a) For taxable years beginning on or after January 1, 2009, the commission shall increase or decrease the following dollar amounts 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 2007:
(i) the dollar amount listed in Subsection (4)(a); and
(ii) the dollar amount listed in Subsection (4)(b).
(b) After the commission increases or decreases the dollar amounts listed in Subsection (5)(a), the commission shall round those dollar amounts listed in Subsection (5)(a) to the nearest whole dollar.
(c) After the commission rounds the dollar amounts as required by Subsection (5)(b), the commission shall increase or decrease the dollar amount listed in Subsection (4)(c) so that the dollar amount listed in Subsection (4)(c) is equal to the product of:
(i) the dollar amount listed in Subsection (4)(a); and
(ii) two.
(d) For purposes of Subsection (5)(a), the commission shall calculate the consumer price index as provided in Sections 1(f)(4) and 1(f)(5), Internal Revenue Code.