H.B. 31 Enrolled

INCOME TAX - DEFINITIONS RELATING
TO DISABLED PERSONS
1999 GENERAL SESSION
STATE OF UTAH
Sponsor: Judy Ann Buffmire
AN ACT RELATING TO THE INDIVIDUAL INCOME TAX ACT; MODIFYING
DEFINITIONS RELATING TO DISABLED PERSONS; MAKING TECHNICAL CHANGES;
AND PROVIDING FOR RETROSPECTIVE OPERATION.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
59-10-103, as last amended by Chapter 345, Laws of Utah 1995
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-10-103 is amended to read:
59-10-103. Definitions.
(1) As used in this chapter:
(a) "Adult with a disability" means [a person over 21 years of age who] an individual who:
(i) is 18 years of age or older;
(ii) is eligible for services under Title 62A, Chapter 5, Services to People with
Disabilities[.]; and
(iii) is not enrolled in:
(A) an education program for students with disabilities that is authorized under Section
53A-15-301 ; or
(B) a school established under Title 53A, Chapter 25, Schools for the Deaf and Blind.
(b) "Corporation" includes associations, joint stock companies, and insurance companies.
(c) "Dependent child with a disability" means [a person] an individual 21 years of age or
younger who [is]:
(i) (A) is diagnosed by a school district representative under rules adopted by the State
Board of Education as having a disability classified as:
(I) autism[,];

(II) deafness[,];
(III) preschool developmental delay [(preschool),];
(IV) dual sensory impairment [(deaf/blind),];
(V) hearing impairment[,];
(VI) intellectual disability[,];
(VII) multidisability[,];
(VIII) orthopedic impairment[,];
(IX) other health impairment[,];
(X) traumatic brain injury[,]; or
(XI) visual impairment[, who];
(B) is not receiving residential services from:
(I) the Division of Services for People with Disabilities created under Section 62A-5-102 ;
or [the schools for the deaf and blind, but]
(II) a school established under Title 53A, Chapter 25, Schools for the Deaf and Blind; and
(C) is enrolled in [a school district's special]:
(I) an education program [funded under Section 53A-17a-111 , or in the schools for the deaf
and blind] for students with disabilities that is authorized under Section 53A-15-301 ; or
(II) a school established under Title 53A, Chapter 25, Schools for the Deaf and Blind; or
(ii) is identified under guidelines of the Department of Health as qualified for:
(A) Early Intervention; or
(B) Infant Development Services.
(d) "Employer," "employee," and "wages" are defined as provided in Section 59-10-401 .
(e) "Fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or
any person acting in any fiduciary capacity for any individual.
(f) "Individual" means a natural person and includes aliens and minors.
(g) "Nonresident individual" means an individual who is not a resident of this state.
(h) "Nonresident trust" or "nonresident estate" means a trust or estate which is not a resident
estate or trust.

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(i) (i) "Partnership" includes a syndicate, group, pool, joint venture, or other unincorporated
organization, through or by means of which any business, financial operation, or venture is carried
on, and which is not, within the meaning of this chapter, a trust or estate or a corporation.
(ii) "Partnership" does not include any organization not included under the definition of
"partnership" contained in Section 761, Internal Revenue Code.
(iii) "Partner" includes a member in such a syndicate, group, pool, joint venture, or
organization.
(j) "Resident individual" means:
(i) an individual who is domiciled in this state for any period of time during the taxable year,
but only for the duration of such period; or
(ii) an individual who is not domiciled in this state but maintains a permanent place of abode
in this state and spends in the aggregate 183 or more days of the taxable year in this state. For
purposes of this Subsection (1)(j)(ii), a fraction of a calendar day shall be counted as a whole day.
(k) (i) "Resident estate" or "resident trust" means:
(A) an estate of a decedent who at his death was domiciled in this state;
(B) a trust, or a portion of a trust, consisting of property transferred by will of a decedent
who at his death was domiciled in this state; or
(C) a trust administered in this state.
(ii) For purposes of this chapter, a trust shall be considered to be administered in this state
if:
(A) the place of business where the fiduciary transacts a major portion of its administration
of the trust is in this state; or
(B) the usual place of business of the fiduciary is in this state.
(iii) Where there are two or more fiduciaries, the residency status of the trust shall be
determined by the situs of the corporate or professional fiduciary with primary responsibility for the
administration of the trust as defined in the trust instrument.
(iv) The commission may, by rule, provide additional guidelines to determine the residency
status of a trust.

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(l) "Taxable income" and "state taxable income" are defined as provided in Sections
59-10-111 , 59-10-112 , 59-10-116 , 59-10-201.1 , and 59-10-204 .
(m) "Taxpayer" means any individual, estate, or trust or beneficiary of an estate or trust,
whose income is subject in whole or part to the tax imposed by this chapter.
(2) Any term used in this chapter has the same meaning as when used in comparable context
in the laws of the United States relating to federal income taxes unless a different meaning is clearly
required. Any reference to the Internal Revenue Code or to the laws of the United States shall mean
the Internal Revenue Code or other provisions of the laws of the United States relating to federal
income taxes which are in effect for the taxable year. Any reference to a specific section of the
Internal Revenue Code or other provision of the laws of the United States relating to federal income
taxes shall include any corresponding or comparable provisions of the Internal Revenue Code as
hereafter amended, redesignated, or reenacted.
Section 2. Retrospective operation.
This act has retrospective operation for taxable years beginning on or after January 1, 1999.

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