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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 7 - Corporate Franchise and Income Taxes
Part 6 - Credits
- Section 601 - Credit of interest income from state and federal securities.
- Section 606 - Tax credit -- Items using cleaner burning fuels.
- Section 607 - Utah low-income housing tax credit.
- Section 609 - Historic preservation credit.
- Section 610 - Recycling market development zones tax credits.
- Section 612 - Tax credits for research activities conducted in the state -- Carry forward -- Commission to report modification or repeal of certain federal provisions -- Revenue and Taxation Interim Committee study.
- Section 614 - Clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority.
- Section 614.1 - Refundable tax credit for hand tools used in farming operations -- Procedures for refund -- Transfers from General Fund to Income Tax Fund -- Rulemaking authority.
- Section 614.2 - Refundable economic development tax credit.
- Section 614.4 - Tax credit for pass-through entity taxpayer.
- Section 614.5 - Refundable motion picture tax credit.
- Section 618.1 - Tax credit related to alternative fuel heavy duty vehicles.
- Section 619 - Nonrefundable high cost infrastructure development tax credit.
- Section 621 - Nonrefundable rural job creation tax credit.
- Section 623 - Nonrefundable guaranty association assessment tax credit.
- Section 625 - Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program.
- Section 626 - Refundable tax credit for nonrenewable hydrogen production system.
- Section 627 - Nonrefundable tax credits for employer-provided child care.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
