59-10-104.1. Exemption from taxation.
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Effective 1/1/2026
59-10-104.1. Exemption from taxation.
(1)For purposes of this section:
(a)"Modified adjusted gross income" means the amount calculated by:
(i)adding the individual's adjusted gross income on the individual's federal individual income tax return for the taxable year and any additions required by Section 59-10-114 for the taxable year; and
(ii)subtracting from the amount calculated in accordance with Subsection (1)(a)(i) , any subtractions required by Section 59-10-114 for the taxable year.
(b)"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.
(c)"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)(c)(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)An individual is exempt from a tax imposed by Section 59-10-104 or 59-10-116 if the individual's modified adjusted gross income 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.
Amended by Chapter 182 , 2025 General Session