59-2a-205.
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Effective 1/1/2026
59-2a-205. Amount of renter's credit -- Cost-of-living adjustment -- Prohibition on credit for rental assistance payment -- Calculation of credit when rent includes utilities -- Limitation -- General Fund as source of credit -- Maximum credit.
(a)Subject to Subsections
(2)and
(3), for a calendar year beginning on or after January 1, 2024, a claimant may claim a renter's credit for the previous calendar year that does not exceed the following amounts:
If household income is Percentage of gross rent allowed as a credit
$0 -- $13,884 9.5%
$13,885 -- $18,515 8.5%
$18,516 -- $23,141 7.0%
$23,142 -- $27,770 5.5%
$27,771 -- $32,401 4.0%
$32,402 -- $36,754 3.0%
$36,755 -- $40,840 2.5%
(b)For a calendar year beginning on or after January 1, 2025, the commission shall increase or decrease the household income eligibility amounts under Subsection (1)(a) by a percentage equal to the percentage difference between the consumer price index for the preceding calendar year and the consumer price index for calendar year 2023.
(a)A claimant may claim a renter's credit under this part only for gross rent that does not constitute a rental assistance payment.
(b)For purposes of determining whether a claimant receives a rental assistance payment and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining the terms:
(i)"governmental entity";
(ii)"charitable organization"; or
(iii)"religious organization."
(3)For purposes of calculating gross rent when a claimant's rent includes electricity or natural gas and the utility amount is not itemized in the statement provided in accordance with Section 59-2a-204 , the commission shall deduct from rent:
(a)7% of rent if the rent includes electricity or natural gas but not both; or
(b)13% of rent if the rent includes both electricity and natural gas.
(4)An individual may not receive the renter's credit under this section if the individual is:
(a)claimed as a personal exemption on another individual's federal income tax return during any portion of a calendar year for which the individual seeks to claim the renter's credit under this section; or
(b)a dependent with respect to whom another individual claims a tax credit under Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year for which the individual seeks to claim the renter's credit under this section.
(5)A payment for a renter's credit allowed by this section, and authorized by Section 59-2a-202 , shall be paid from the General Fund.
(6)A credit under this section may not exceed the maximum amount allowed as a homeowner's credit for each income bracket under Section 59-2a-305 .
Renumbered and Amended by Chapter 172 , 2025 General Session