Utah § 59-10-1027 - Nonrefundable tax credit for combat related death.

Full text of Utah Utah Code § 59-10-1027 — Nonrefundable tax credit for combat related death., with citation guidance and answers to common questions.

§ 59-10-1027. Nonrefundable tax credit for combat related death.

Effective 5/5/2021
59-10-1027.  Nonrefundable tax credit for combat related death.
(1) As used in this section:
(a) "Active component of the United States Armed Forces" means active duty service in the United States Army, United States Navy, United States Air Force, United States Marine Corps, United States Space Force, or United States Coast Guard.
(b) "Combat related death" means an individual who dies:
(i) on or after January 1, 2010; and
(ii)
(A) while in military service in a combat zone; or
(B) as a result of a wound, disease, or injury the individual incurs while in military service in a combat zone.
(c) "Combat zone" means an area that the President of the United States designates by Executive Order as an area in which an active component of the United States Armed Forces or a reserve component of the United States Armed Forces are or have engaged in combat.
(d) "Military service in a combat zone" means service:
(i) in an active component of the United States Armed Forces or reserve component of the United States Armed Forces; and
(ii) performed:
(A) on or after the date the President of the United States designates by Executive Order as the date combatant activities begin in a combat zone; and
(B) on or before the date the President of the United States designates by Executive Order as the date combatant activities terminate in a combat zone.
(e) "Reserve component of the United States Armed Forces" means service in a reserve component of the armed forces listed in 10 U.S.C. Sec. 101(c) or 10 U.S.C. Sec. 10101.
(2) A claimant, estate, or trust that files a return on behalf of an individual who dies a combat related death may claim a nonrefundable tax credit against that individual's tax liability under this chapter as provided in this section.
(3) For purposes of Subsection (2), the tax credit is equal to the tax liability of the individual who dies a combat related death for the taxable year during which the individual dies.


Amended by Chapter 93, 2021 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-10-1027

What does Utah Code § 59-10-1027 cover?

Section 59-10-1027 ("Nonrefundable tax credit for combat related death.") 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 § 59-10-1027?

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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 § 59-10-1027 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.

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