59-2a-202. Renter's credit authorized -- No interest allowed.
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Effective 1/1/2026
59-2a-202. Renter's credit authorized -- No interest allowed.
(1)A claimant who rents a residence and meets the requirements of this part may receive a renter's credit.
(2)A claimant who meets the requirements of this part and Part 3, Homeowner's Credit, may claim in any year a renter's credit under Section 59-2a-205 , a homeowner's credit as provided under Part 3, Homeowner's Credit, or both.
(3)Interest is not allowed on any payment made to a claimant under this part.
Renumbered and Amended by Chapter 172 , 2025 General Session