Utah § 59-7-159 - Review of credits allowed under this chapter.

Full text of Utah Utah Code § 59-7-159 — Review of credits allowed under this chapter., with citation guidance and answers to common questions.

§ 59-7-159. Review of credits allowed under this chapter.

Effective 5/6/2026
59-7-159.  Review of credits allowed under this chapter.
(1)As used in this section, "committee" means the Revenue and Taxation Interim Committee.
(2)
(a)The committee shall review each tax credit described in this chapter once every five years to determine whether to continue, modify, or repeal the tax credit.
(b)In conducting the review required under Subsection (2)(a), the committee shall:
(i)schedule time on a committee agenda to conduct the review as needed;
(ii)invite state agencies, individuals, and organizations concerned with a tax credit under review to provide oral or written testimony;
(iii)
(A)invite the Governor's Office of Economic Development to present a summary and analysis of the information for each tax credit for which the Governor's Office of Economic Development is required to make a report under this chapter; and
(B)invite the Office of the Legislative Fiscal Analyst to present a summary and analysis of the information for each tax credit regarding which the Office of the Legislative Fiscal Analyst is required to make a report under this chapter;
(iv)evaluate:
(A)the cost of the tax credit to the state;
(B)the purpose and effectiveness of the tax credit; and
(C)the extent to which the state benefits from the tax credit; and
(v)undertake other review efforts as determined by the committee chairs or as otherwise required by law.


Amended by Chapter 343, 2026 General Session

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

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Frequently Asked Questions About Utah § 59-7-159

What does Utah Code § 59-7-159 cover?

Section 59-7-159 ("Review of credits allowed under this chapter.") 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 § 59-7-159?

A common citation format is "Utah Code § 59-7-159" (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 § 59-7-159 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.