"Adoption expense" means the same as that term is defined in Section 59-10-1046.
(b)
"Domestic adoption" means the same as that term is defined in Section 59-10-1046.
(c)
"Qualifying child" means the same as that term is defined in Section 59-10-1046.
(d)
"Qualifying claimant" means a claimant:
(i)
whose adjusted gross income is:
(A)
for a claimant who files a federal income tax return jointly with the claimant's spouse, less than $55,000; and
(B)
for a claimant who files a federal income tax return other than jointly, less than $27,500;
(ii)
who did not, and if the claimant is married, whose spouse did not, receive state or federal assistance during the taxable year in which the adoption is finalized; and
(iii)
who applies for and receives a certification described in Section 35A-1-111 from the Department of Workforce Services.
(e)
"State or federal assistance" means the same as that term is defined in Section 59-10-1046.
(2)
(a)
Subject to Section 59-10-1102.1 and other provisions of this Subsection (2), a qualifying claimant is eligible to claim a refundable tax credit equal to the lesser of:
(i)
$3,500; or
(ii)
the amount of the qualifying claimant's adoption expenses.
(b)
A qualifying claimant who claims the tax credit described in Subsection (2)(a) shall claim the tax credit for the taxable year in which the adoption is finalized.
(3)
A qualifying claimant may not claim a credit under this section to the extent that the qualifying claimant claims a federal tax credit under 26 U.S.C. Sec. 23 for the same adoption expense.
(4)
A qualifying claimant who is married may claim a tax credit under this section only if the qualifying claimant and the qualifying claimant's spouse file a joint federal income tax return.
Frequently Asked Questions About Utah § 59-10-1114
What does Utah Code § 59-10-1114 cover?
Section 59-10-1114 ("Refundable adoption expense tax credit.") 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 § 59-10-1114?
A common citation format is "Utah Code § 59-10-1114" (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 § 59-10-1114 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.
