Utah § 59-10-1041 - Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program.
Full text of Utah Utah Code § 59-10-1041 — Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program., with citation guidance and answers to common questions.
§ 59-10-1041. Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program.
59-10-1041. Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program.
| (1) | Except as provided in Subsection (3), a claimant, estate, or trust that makes a donation to the Carson Smith Opportunity Scholarship Program established in Section 53E-7-402 may claim a nonrefundable tax credit equal to 100% of the amount stated on a tax credit certificate issued in accordance with Section 53E-7-407. |
| (2) | The tax credit described in Subsection (1) may be claimed for the taxable year indicated on the tax credit certificate issued in accordance with Section 53E-7-407. |
| (3) | A claimant, estate, or trust may not claim the tax credit described in Subsection (1) for a donation to the extent the claimant, estate, or trust claims the donation as a deduction or credit against the claimant's, estate's, or trust's federal income taxes for any taxable year. |
Amended by Chapter 217, 2026 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-10-1041
What does Utah Code § 59-10-1041 cover?
Section 59-10-1041 ("Nonrefundable tax credit for a donation to the Carson Smith Opportunity Scholarship Program.") 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 § 59-10-1041?
A common citation format is "Utah Code § 59-10-1041" (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 § 59-10-1041 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.