2011 Utah Code
Title 59 Revenue and Taxation
Chapter 10 Individual Income Tax Act
Section 104.1 Exemption from taxation.

59-10-104.1. Exemption from taxation.
(1) For purposes of this section:
(a) "Personal exemptions" means the total exemption amount an individual is allowed to claim for the taxable year under Section 151, Internal Revenue Code, for:
(i) the individual;
(ii) the individual's spouse; and
(iii) the individual's dependents.
(b) "Standard deduction":
(i) means the standard deduction an individual is allowed to claim for the taxable year under Section 63, Internal Revenue Code; and
(ii) notwithstanding Subsection (1)(b)(i), does not include an additional amount allowed under Section 63(f), Internal Revenue Code, for an individual or an individual's spouse who is:
(A) blind; or
(B) 65 years of age or older.
(2) For taxable years beginning on or after January 1, 2002, an individual is exempt from a tax imposed by Section 59-10-104 or 59-10-116 if the individual's adjusted gross income on the individual's federal individual income tax return for the taxable year is less than or equal to the sum of the individual's:
(a) personal exemptions for that taxable year; and
(b) standard deduction for that taxable year.