59-10-103.1. Information to be contained on individual income tax returns or booklets.
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Effective 5/6/2026
59-10-103.1. Information to be contained on individual income tax returns or booklets.
(1)The commission shall print the phrase "all state income tax dollars support education, children, and individuals with disabilities" on:
(a)the first page of an individual income tax return; and
(b)the cover page of an individual income tax forms and instructions booklet.
(2)The commission shall include on an individual income tax return a statement for a property owner to declare that the property owner no longer qualifies to receive a residential exemption authorized under Section 59-2-103 for that property owner's primary residence.
(a)The commission shall include in each instruction booklet information about the option to register as a donor, as that term is defined in Section 26B-8-301 , and instructions for accessing a donor registry established under Section 26B-8-319 .
(b)The commission shall include on the commission's website information about the option to register as a donor, as that term is defined in Section 26B-8-301 , and a link to a website for a donor registry established under Section 26B-8-319 .
(c)The requirements in Subsections (3)(a) and
(b)do not apply if the commission provides information in each instruction booklet and on the commission's website in connection with a comprehensive plan described in Section 26B-1-437 .
Amended by Chapter 61 , 2026 General Session