2011 Utah Code
Title 59 Revenue and Taxation
Chapter 10 Individual Income Tax Act
Section 1104 Tax credit for adoption of a child who has a special need.

59-10-1104. Tax credit for adoption of a child who has a special need.
(1) As used in this section, a "child who has a special need" means a child who meets at least one of the following conditions:
(a) the child is five years of age or older;
(b) the child:
(i) is under the age of 18; and
(ii) has a physical, emotional, or mental disability; or
(c) the child is a member of a sibling group placed together for adoption.
(2) For taxable years beginning on or after January 1, 2005, a claimant who adopts in this state a child who has a special need may claim on the claimant's individual income tax return for the taxable year a refundable tax credit of $1,000 against taxes otherwise due under this chapter for:
(a) adoptions for which a court issues an order granting the adoption on or after January 1, 2005;
(b) the taxable year during which a court issues an order granting the adoption; and
(c) each child who has a special need whom the claimant adopts.
(3) The credit provided for in this section may not be carried forward or carried back.
(4) Nothing in this section shall affect the ability of any claimant who adopts a child who has a special need to receive adoption assistance under Section 62A-4a-907.