S.B. 225

1

TAX CREDIT FOR PURCHASE OF
2 ASSISTIVE TECHNOLOGY
3 1998 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Craig L. Taylor
6 AN ACT RELATING TO THE INDIVIDUAL INCOME TAX ACT; PROVIDING A TAX
7 CREDIT FOR PURCHASES OF ASSISTIVE TECHNOLOGY; AND PROVIDING FOR
8 RETROSPECTIVE OPERATION.
9 This act affects sections of Utah Code Annotated 1953 as follows:
10 ENACTS:
11 59-10-131, Utah Code Annotated 1953
12 Be it enacted by the Legislature of the state of Utah:
13 Section 1. Section 59-10-131 is enacted to read:
14 59-10-131. Nonrefundable credit for purchases of assistive technology.
15 (1) As used in this section "assistive technology" is as defined in Section 70A-2-802.
16 (2) For taxable years beginning on or after January 1, 1998, a taxpayer may claim a
17 nonrefundable tax credit against the taxpayer's liability under this chapter equal to 20% of the
18 purchase price paid by the taxpayer for assistive technology.
19 (3) The nonrefundable credit under Subsection (2) may be claimed by a taxpayer only in
20 the taxable year in which the taxpayer purchases assistive technology for which the credit is
21 claimed.
22 Section 2. Retrospective operation.
23 This act has retrospective operation for taxable years beginning on or after January 1, 1998.

Legislative Review Note
as of 2-10-98 3:04 PM

A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel

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