59-10-1104 - Tax credit for adoption of a child who has a special need. - Utah Statutes

59-10-1104. Tax credit for adoption of a child who has a special need.
(1) As used in this section, a "child who has a special need" means a child who meets atleast one of the following conditions:
(a) the child is five years of age or older;
(b) the child:
(i) is under the age of 18; and
(ii) has a physical, emotional, or mental disability; or
(c) the child is a member of a sibling group placed together for adoption.
(2) For taxable years beginning on or after January 1, 2005, a claimant who adopts in thisstate a child who has a special need may claim on the claimant's individual income tax return forthe taxable year a refundable tax credit of $1,000 against taxes otherwise due under this chapterfor:
(a) adoptions for which a court issues an order granting the adoption on or after January1, 2005;
(b) the taxable year during which a court issues an order granting the adoption; and
(c) each child who has a special need whom the claimant adopts.
(3) The credit provided for in this section may not be carried forward or carried back.
(4) Nothing in this section shall affect the ability of any claimant who adopts a child whohas a special need to receive adoption assistance under Section 62A-4a-907.

Renumbered and Amended by Chapter 223, 2006 General Session