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S.B. 139 Enrolled
AN ACT RELATING TO HEALTH AND ENVIRONMENT; EXTENDING THE NUMBER OF
YEARS FOR WHICH A TAX CREDIT IS ALLOWED REGARDING PURCHASE OF
WOOD OR PELLET BURNING STOVES; AND PROVIDING A COORDINATION
CLAUSE.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
59-7-606, as renumbered and amended by Chapter 169, Laws of Utah 1993
59-10-128, as last amended by Chapter 170, Laws of Utah 1993
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-7-606 is amended to read:
59-7-606. Credit -- Items using cleaner burning fuels.
(1) As used in this section, "board" means the Air Quality Board created under Title 19,
Chapter 2, Environmental Quality Code.
(2) For tax years beginning on or after January 1, 1992, [
but prior to January 1, 2003, there is a credit against tax otherwise due under this chapter in an
amount equal to 10%, up to a maximum of $50, of the total of both the purchase cost and
installation services cost of each pellet burning stove, high mass wood stove, and solid fuel
burning device purchased and installed that is certified by the federal Environmental Protection
Agency in accordance with test procedures prescribed in 40 C.F.R. Sec. 60.534, including
purchase cost and installation service cost of natural gas or propane free standing fireplaces or
inserts, but not including fireplace logs.
(3) A taxpayer shall provide proof of the purchase of an item for which a credit is allowed
under this section by:
(a) providing proof to the board in the form it requires by rule;
(b) receiving a written statement from the board acknowledging receipt of the proof; and
(c) attaching the written statement obtained from the board to the tax return in which the
credit is claimed.
(4) This credit is allowed only:
(a) against any Utah tax owed in the taxable year by the taxpayer; and
(b) in the taxable year in which the item is purchased for which the credit is claimed.
Section 2. Section 59-10-128 is amended to read:
59-10-128. Credit -- Items using cleaner burning fuels.
(1) As used in this section, "board" means the Air Quality Board created under Title 19,
Chapter 2, [
(2) For tax years beginning on or after January 1, 1992, [
but prior to January 1, 2003, there is allowed a credit against tax otherwise due under this chapter
in an amount equal to 10%, up to a maximum of $50, of the total of both the purchase cost of and
installation services cost of each pellet burning stove, high mass wood stove, and solid fuel burning
device that is certified by the federal Environmental Protection Agency in accordance with test
procedures prescribed in 40 C.F.R. Sec. 60.534, including purchase cost and installation service
cost of natural gas or propane free standing fireplaces or inserts, but not including fireplace logs.
(3) An individual shall provide proof of the purchase of an item for which a credit is allowed
under this section by:
(a) providing proof to the board in the form it requires by rule;
(b) receiving a written statement from the board acknowledging receipt of the proof; and
(c) attaching the written statement obtained from the board to the tax return in which the
credit is claimed.
(4) This credit is allowed only:
(a) against any Utah tax owed in the taxable year by the taxpayer; and
(b) in the taxable year in which the item is purchased for which the credit is claimed.
Section 3. Coordination clause.
If this bill and H.B. 180, Sunset Reauthorizations, both pass, it is the intent of the Legislature
that the amendments in this bill to Subsections 59-7-606(2) and 59-10-128(2) supersede the
amendments to those subsections made in H.B. 180.
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