Utah § 59-5-303 - Tax credit for natural gas converted to hydrogen fuel.

Full text of Utah Utah Code § 59-5-303 — Tax credit for natural gas converted to hydrogen fuel., with citation guidance and answers to common questions.

§ 59-5-303. Tax credit for natural gas converted to hydrogen fuel.

Effective 1/1/2025
59-5-303.  Tax credit for natural gas converted to hydrogen fuel.
(1)A taxpayer may claim a tax credit against a severance tax owing on natural gas under Section 59-5-102 if:
(a)the taxpayer is required to pay a severance tax on natural gas under Section 59-5-102;
(b)the taxpayer owns or operates a plant in the state that converts natural gas to hydrogen fuel; and
(c)all of the natural gas for which the taxpayer owes a severance tax under Section 59-5-102 is used for the production in the state of hydrogen fuel for use in zero emission motor vehicles.
(2)The taxpayer may claim a tax credit equal to the lesser of:
(a)the amount of tax that the taxpayer owes under Section 59-5-102; and
(b)$5,000,000.
(3)
(a)To claim a tax credit, a taxpayer shall follow the procedures and requirements of this Subsection (3).
(b)The taxpayer shall request that the division verify that the taxpayer owns or operates a plant in this state:
(i)that converts natural gas to hydrogen fuel; and
(ii)at which all natural gas is converted to hydrogen fuel for use in zero emission motor vehicles.
(4)The division shall submit to the commission an electronic list that includes the name and identifying information of each taxpayer for which the division completed the verification described in Subsection (3).


Enacted by Chapter 159, 2025 General Session

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

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Frequently Asked Questions About Utah § 59-5-303

What does Utah Code § 59-5-303 cover?

Section 59-5-303 ("Tax credit for natural gas converted to hydrogen fuel.") 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 § 59-5-303?

A common citation format is "Utah Code § 59-5-303" (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 § 59-5-303 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.