Utah § 59-10-1304 - Removal of designation and prohibitions on collection for certain contributions on income tax return -- Conditions for removal and prohibitions on collection -- Commission publication requirements.

Full text of Utah Utah Code § 59-10-1304 — Removal of designation and prohibitions on collection for certain contributions on income tax return -- Conditions for removal and prohibitions on collection -- Commission publication requirements., with citation guidance and answers to common questions.

§ 59-10-1304. Removal of designation and prohibitions on collection for certain contributions on income tax return -- Conditions for removal and prohibitions on collection -- Commission publication requirements.

Effective 1/1/2026
59-10-1304. Removal of designation and prohibitions on collection for certain contributions on income tax return -- Conditions for removal and prohibitions on collection -- Commission publication requirements.

(1)

(a)

If a contribution or combination of contributions described in Subsection (1)(b) generate less than $30,000 per year for three consecutive years, the commission shall remove the designation for the contribution from the individual income tax return and may not collect the contribution from a resident or nonresident individual beginning two taxable years after the three-year period for which the contribution generates less than $30,000 per year.

(b)

The following contributions apply to Subsection (1)(a):

(i)	the contribution provided for in Section 59-10-1306;

(ii)	the sum of the contributions provided for in Subsection 59-10-1307(1);

(iii)

the contribution provided for in Section 59-10-1308;

(iv)	the contribution provided for in Section 59-10-1319;

(v)	the contribution provided for in Section 59-10-1320;

(vi)	the contribution provided for in Section 59-10-1321;

(vii)

the contribution provided for in Section 59-10-1322;

(viii)

the contribution provided for in Section 59-10-1323;

(ix)	the contribution provided for in Section 59-10-1324; or

(x)	the contribution provided for in Section 59-10-1325.

(2)

If the commission removes the designation for a contribution under Subsection (1), the commission shall report to the Revenue and Taxation Interim Committee by electronic means that the commission removed the designation on or before the November interim meeting of the year in which the commission determines to remove the designation.

(3)

(a)	Within a 30-day period after the day on which the commission makes the report required by Subsection (2), the commission shall publish a list in accordance with Subsection (3)(b) stating each contribution that the commission will remove from the individual income tax return.

(b)

The list shall:

(i)

be published on:

(A)	the commission's website; and

(B)	the public legal notice website in accordance with Section 45-1-101;

(ii)

include a statement that the commission:

(A)	is required to remove the contribution from the individual income tax return; and

(B)	may not collect the contribution;

(iii)

state the taxable year for which the removal described in Subsection (3)(a) takes effect; and

(iv)	remain available for viewing and searching until the commission publishes a new list in accordance with this Subsection (3).

Amended by Chapter 178, 2026 General Session

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

Frequently Asked Questions About Utah § 59-10-1304

What does Utah Code § 59-10-1304 cover?

Section 59-10-1304 ("Removal of designation and prohibitions on collection for certain contributions on income tax return -- Conditions for removal and prohibitions on collection -- Commission publication requirements.") 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 § 59-10-1304?

A common citation format is "Utah Code § 59-10-1304" (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 § 59-10-1304 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

Official text of § 59-10-1304 at the Utah source

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.