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H.B. 184

             1     

INCOME TAX CREDIT FOR A DISABLED

             2     
DEPENDENT

             3     
2009 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Chief Sponsor: John Dougall

             6     
Senate Sponsor: Wayne L. Niederhauser

             7     
             8      LONG TITLE
             9      General Description:
             10          This bill amends the Nonrefundable Tax Credit Act to allow a tax credit for a
             11      dependent adult with a disability or dependent child with a disability as part of the
             12      taxpayer tax credit.
             13      Highlighted Provisions:
             14          This bill:
             15          .    defines terms;
             16          .    for a taxable year beginning on or after January 1, 2009, allows a tax credit for a
             17      dependent adult with a disability or dependent child with a disability as part of the
             18      taxpayer tax credit; and
             19          .    makes technical changes.
             20      Monies Appropriated in this Bill:
             21          None
             22      Other Special Clauses:
             23          This bill has retrospective operation for a taxable year beginning on or after January 1,
             24      2009.
             25      Utah Code Sections Affected:
             26      AMENDS:
             27          59-10-1018, as renumbered and amended by Laws of Utah 2008, Chapter 389


             28     
             29      Be it enacted by the Legislature of the state of Utah:
             30          Section 1. Section 59-10-1018 is amended to read:
             31           59-10-1018. Definitions -- Nonrefundable taxpayer tax credits.
             32          (1) As used in this section:
             33          (a) "Dependent adult with a disability" means an individual:
             34          (i) with respect to whom a claimant makes a deduction as allowed as a personal
             35      exemption deduction on the claimant's federal individual income tax return for the taxable
             36      year; and
             37          (ii) is:
             38          (A) 18 years of age or older;
             39          (B) eligible for services under Title 62A, Chapter 5, Services for People with
             40      Disabilities; and
             41          (C) not enrolled in:
             42          (I) an education program for students with disabilities that is authorized under Section
             43      53A-15-301 ; or
             44          (II) a school established under Title 53A, Chapter 25, Schools for the Deaf and Blind.
             45          (b) "Dependent child with a disability" means an individual 21 years of age or younger:
             46          (i) with respect to whom a claimant makes a deduction as allowed as a personal
             47      exemption deduction on the claimant's federal individual income tax return for the taxable
             48      year; and
             49          (ii) who is:
             50          (A) (I) diagnosed by a school district representative under rules adopted by the State
             51      Board of Education as having a disability classified as:
             52          (Aa) autism;
             53          (Bb) deafness;
             54          (Cc) preschool developmental delay;
             55          (Dd) dual sensory impairment;
             56          (Ee) hearing impairment;
             57          (Ff) intellectual disability;
             58          (Gg) multidisability;


             59          (Hh) orthopedic impairment;
             60          (Ii) other health impairment;
             61          (Jj) traumatic brain injury; or
             62          (Kk) visual impairment;
             63          (II) not receiving residential services from:
             64          (Aa) the Division of Services for People with Disabilities created under Section
             65      62A-5-102 ; or
             66          (Bb) a school established under Title 53A, Chapter 25, Schools for the Deaf and Blind;
             67      and
             68          (III) enrolled in:
             69          (Aa) an education program for students with disabilities that is authorized under
             70      Section 53A-15-301 ; or
             71          (Bb) a school established under Title 53A, Chapter 25, Schools for the Deaf and Blind;
             72      or
             73          (B) identified under guidelines of the Department of Health as qualified for:
             74          (I) Early Intervention; or
             75          (II) Infant Development Services.
             76          [(a)] (c) "Head of household filing status" means a head of household, as defined in
             77      Section 2(b), Internal Revenue Code, who files a single federal individual income tax return for
             78      the taxable year.
             79          [(b)] (d) "Joint filing status" means:
             80          (i) a husband and wife who file a single return jointly under this chapter for [a] the
             81      taxable year; or
             82          (ii) a surviving spouse, as defined in Section 2(a), Internal Revenue Code, who files a
             83      single federal individual income tax return for the taxable year.
             84          [(c)] (e) "Single filing status" means:
             85          (i) a single individual who files a single federal individual income tax return for the
             86      taxable year; or
             87          (ii) a married individual who:
             88          (A) does not file a single federal individual income tax return jointly with that married
             89      individual's spouse for the taxable year; and


             90          (B) files a single federal individual income tax return for the taxable year.
             91          (2) Except as provided in Section 59-10-1002.2 , and subject to Subsections (3) through
             92      (5), a claimant may claim a nonrefundable tax credit against taxes otherwise due under this part
             93      equal to the sum of:
             94          (a) (i) for a claimant that deducts the standard deduction on the claimant's federal
             95      individual income tax return for the taxable year, 6% of the amount the claimant deducts as
             96      allowed as the standard deduction on the claimant's federal individual income tax return for
             97      that taxable year; or
             98          (ii) for a claimant that itemizes deductions on the claimant's federal individual income
             99      tax return for the taxable year, the product of:
             100          (A) the difference between:
             101          (I) the amount the claimant deducts as allowed as an itemized deduction on the
             102      claimant's federal individual income tax return for that taxable year; and
             103          (II) any amount of state or local income taxes the claimant deducts as allowed as an
             104      itemized deduction on the claimant's federal individual income tax return for that taxable year;
             105      and
             106          (B) 6%; and
             107          (b) the sum of:
             108          [(b)] (i) the product of:
             109          [(i)] (A) 75% of the total amount the claimant deducts as allowed as a personal
             110      exemption deduction, including the amount the claimant deducts as allowed as a personal
             111      exemption deduction with respect to any dependent adult with a disability or dependent child
             112      with a disability, on the claimant's federal individual income tax return for that taxable year;
             113      and
             114          [(ii)] (B) 6%[.]; and
             115          (ii) for a taxable year beginning on or after January 1, 2009, with respect to each
             116      dependent adult with a disability or dependent child with a disability that the claimant deducts
             117      as allowed as a personal exemption deduction on the claimant's federal individual income tax
             118      return for that taxable year, the product of:
             119          (A) 75% of the total amount the claimant deducts as allowed as a personal exemption
             120      deduction on the claimant's federal individual income tax return for that taxable year with


             121      respect to the dependent child with a disability or dependent adult with a disability; and
             122          (B) 6%.
             123          (3) A claimant may not carry forward or carry back a tax credit under this section.
             124          (4) The tax credit allowed by Subsection (2) shall be reduced by $.013 for each dollar
             125      by which a claimant's state taxable income exceeds:
             126          (a) for a claimant who has a single filing status, $12,000;
             127          (b) for a claimant who has a head of household filing status, $18,000; or
             128          (c) for a claimant who has a joint filing status, $24,000.
             129          (5) (a) For taxable years beginning on or after January 1, 2009, the commission shall
             130      increase or decrease the following dollar amounts by a percentage equal to the percentage
             131      difference between the consumer price index for the preceding calendar year and the consumer
             132      price index for calendar year 2007:
             133          (i) the dollar amount listed in Subsection (4)(a); and
             134          (ii) the dollar amount listed in Subsection (4)(b).
             135          (b) After the commission increases or decreases the dollar amounts listed in Subsection
             136      (5)(a), the commission shall round those dollar amounts listed in Subsection (5)(a) to the
             137      nearest whole dollar.
             138          (c) After the commission rounds the dollar amounts as required by Subsection (5)(b),
             139      the commission shall increase or decrease the dollar amount listed in Subsection (4)(c) so that
             140      the dollar amount listed in Subsection (4)(c) is equal to the product of:
             141          (i) the dollar amount listed in Subsection (4)(a); and
             142          (ii) two.
             143          (d) For purposes of Subsection (5)(a), the commission shall calculate the consumer
             144      price index as provided in Sections 1(f)(4) and 1(f)(5), Internal Revenue Code.
             145          Section 2. Retrospective operation.
             146          This bill has retrospective operation for a taxable year beginning on or after January 1,
             147      2009.





Legislative Review Note
    as of 2-11-09 8:44 AM


Office of Legislative Research and General Counsel


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