59-7-602 - Credit for cash contributions to sheltered workshops.
59-7-602. Credit for cash contributions to sheltered workshops.
(1) For tax years beginning January 1, 1983, and thereafter, in computing the tax due thestate of Utah pursuant to Section 59-7-104, there shall be a tax credit allowed for cashcontributions made within the taxable year to nonprofit rehabilitation sheltered workshop facilitiesfor the disabled operating in Utah which are certified by the Department of Human Services as aqualifying facility. The allowable credit is an amount equal to 50% of the aggregate amount ofthe cash contributions to qualifying rehabilitation facilities, but in no case shall the credit allowedexceed $1,000.
(2) If a taxpayer has subtracted an amount for cash contributions to a sheltered workshopwhen determining federal taxable income, that amount shall be added back under Section59-7-105 before a credit may be taken under this section.
Enacted by Chapter 169, 1993 General Session