Utah § 59-10-1004 - Tax credit for cash contributions to sheltered workshops.
Full text of Utah Utah Code § 59-10-1004 — Tax credit for cash contributions to sheltered workshops., with citation guidance and answers to common questions.
§ 59-10-1004. Tax credit for cash contributions to sheltered workshops.
59-10-1004. Tax credit for cash contributions to sheltered workshops.
| (1) | For tax years beginning January 1, 1983, and thereafter, in computing the tax due the state under Section 59-10-104 there shall be a nonrefundable tax credit allowed for cash contributions made by a claimant, estate, or trust within the taxable year to nonprofit rehabilitation sheltered workshop facilities for persons with a disability operating in Utah that are certified by the Department of Health and Human Services as a qualifying facility. |
| (2) | The allowable tax credit is an amount equal to 50% of the aggregate amount of the cash contributions to the qualifying rehabilitation facilities, but the allowed tax credit may not exceed $200. |
| (3) | The amount of contribution claimed as a tax credit under this section may not also be claimed as a charitable deduction in determining net taxable income. |
Amended by Chapter 329, 2023 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-10-1004
What does Utah Code § 59-10-1004 cover?
Section 59-10-1004 ("Tax credit for cash contributions to sheltered workshops.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-10-1004?
A common citation format is "Utah Code § 59-10-1004" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-10-1004 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.