H.B. 94 Enrolled

1

INCOME TAX CREDIT FOR COMBAT RELATED DEATH
2 2011 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Merlynn T. Newbold
5 Senate Sponsor: D. Chris Buttars
6
7 LONG TITLE
8 General Description:
9 This bill provides a nonrefundable individual income tax credit for a combat related
10 death.
11 Highlighted Provisions:
12 This bill:
13 . defines terms; and
14 . provides a nonrefundable individual income tax credit for a combat related death.
15 Money Appropriated in this Bill:
16 None
17 Other Special Clauses:
18 This bill has retrospective operation for a taxable year beginning on or after January 1,
19 2010.
20 Utah Code Sections Affected:
21 ENACTS:
22 59-10-1025, Utah Code Annotated 1953
23
24 Be it enacted by the Legislature of the state of Utah:
25 Section 1. Section 59-10-1025 is enacted to read:
26 59-10-1025. Nonrefundable tax credit for combat related death.
27 (1) As used in this section:
28 (a) "Active component of the United States Armed Forces" means active duty service
29 in the United States Army, United States Navy, United States Air Force, United States Marine

30 Corps, or United States Coast Guard.
31 (b) "Combat related death" means an individual who dies:
32 (i) on or after January 1, 2010; and
33 (ii) (A) while in military service in a combat zone; or
34 (B) as a result of a wound, disease, or injury the individual incurs while in military
35 service in a combat zone.
36 (c) "Combat zone" means an area that the President of the United States designates by
37 Executive Order as an area in which an active component of the United States Armed Forces or
38 a reserve component of the United States Armed Forces are or have engaged in combat.
39 (d) "Military service in a combat zone" means service:
40 (i) in an active component of the United States Armed Forces or reserve component of
41 the United States Armed Forces; and
42 (ii) performed:
43 (A) on or after the date the President of the United States designates by Executive
44 Order as the date combatant activities begin in a combat zone; and
45 (B) on or before the date the President of the United States designates by Executive
46 Order as the date combatant activities terminate in a combat zone.
47 (e) "Reserve component of the United States Armed Forces" means service in a reserve
48 component of the armed forces listed in 10 U.S.C. Sec. 101(c) or 10 U.S.C. Sec. 10101.
49 (2) A claimant, estate, or trust that files a return on behalf of an individual who dies a
50 combat related death may claim a nonrefundable tax credit against that individual's tax liability
51 under this chapter as provided in this section.
52 (3) For purposes of Subsection (2), the tax credit is equal to the tax liability of the
53 individual who dies a combat related death for the taxable year during which the individual
54 dies.
55 Section 2. Retrospective operation.
56 This bill has retrospective operation for a taxable year beginning on or after January 1,
57 2010.

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