59-7-109.1. Charitable contributions to the Carson Smith Opportunity Scholarship Program.
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/ut/title-59/chapter-7/59-7-109-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 1/1/2024
59-7-109.1. Charitable contributions to the Carson Smith Opportunity Scholarship Program.
(1)Notwithstanding anything to the contrary in Section 59-7-109 , a taxpayer may not subtract a charitable contribution that meets the requirements of Section 59-7-109 to the extent that the taxpayer claims a tax credit under Section 59-7-625 for the same charitable contribution.
(2)This section supersedes any conflicting provisions of Utah law.
Amended by Chapter 466 , 2024 General Session