59-10-1011 - Tutoring tax credits for disabled dependents. - Utah Statutes

59-10-1011. Tutoring tax credits for disabled dependents.
(1) For purposes of this section:
(a) "Disabled dependent" means a person who:
(i) is disabled under Section 53A-15-301;
(ii) attends a public or private kindergarten, elementary, or secondary school; and
(iii) is eligible to receive disability program money under Section 53A-17a-111.
(b) (i) "Tutoring" means educational services:
(A) approved by an individual education plan team;
(B) provided to a disabled dependent; and
(C) that supplement classroom instruction the disabled dependent described inSubsection (1)(b)(i)(B) receives at a public or private kindergarten, elementary, or secondaryschool in the state.
(ii) "Tutoring" does not include:
(A) purchases of instructional books and material; or
(B) payments for attendance at extracurricular activities including sporting events,musical or dramatic events, speech activities, or driver education.
(2) (a) Except as provided in Subsection (2)(b), for taxable years beginning on or afterJanuary 1, 1996, but beginning on or before December 31, 2009, a claimant allowed to claim adisabled dependent as a dependent under this section may claim for each disabled dependent anonrefundable tutoring tax credit in an amount equal to 25% of the costs paid by the claimant fortutoring the disabled dependent.
(b) The tutoring tax credit under Subsection (2)(a) may not exceed $100.
(3) The tutoring tax credit under Subsection (2) may be claimed by a claimant only in thetaxable year in which the claimant pays the tutoring costs for which the tax credit is claimed.

Renumbered and Amended by Chapter 223, 2006 General Session