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H.B. 250 Enrolled

             1     

TAX CREDIT FOR DEPENDENT WITH A DISABILITY

             2     
2012 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: John Dougall

             5     
Senate Sponsor: John L. Valentine

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill amends the Nonrefundable Tax Credit Act to allow a tax credit for a
             10      dependent adult with a disability or dependent child with a disability as part of the
             11      taxpayer tax credit.
             12      Highlighted Provisions:
             13          This bill:
             14          .    defines terms;
             15          .    allows a tax credit for a dependent adult with a disability or dependent child with a
             16      disability as part of the taxpayer tax credit; and
             17          .    makes technical and conforming changes.
             18      Money Appropriated in this Bill:
             19          None
             20      Other Special Clauses:
             21          This bill has retrospective operation for a taxable year beginning on or after January 1,
             22      2012.
             23      Utah Code Sections Affected:
             24      AMENDS:
             25          59-10-1018, as renumbered and amended by Laws of Utah 2008, Chapter 389
             26     
             27      Be it enacted by the Legislature of the state of Utah:
             28          Section 1. Section 59-10-1018 is amended to read:
             29           59-10-1018. Definitions -- Nonrefundable taxpayer tax credits.


             30          (1) As used in this section:
             31          (a) "Dependent adult with a disability" means an individual who:
             32          (i) a claimant claims as a dependent under Section 151, Internal Revenue Code, on the
             33      claimant's federal individual income tax return for the taxable year;
             34          (ii) is not the claimant or the claimant's spouse; and
             35          (iii) is:
             36          (A) 18 years of age or older;
             37          (B) eligible for services under Title 62A, Chapter 5, Services for People with
             38      Disabilities; and
             39          (C) not enrolled in an education program for students with disabilities that is
             40      authorized under Section 53A-15-301 .
             41          (b) "Dependent child with a disability" means an individual 21 years of age or younger
             42      who:
             43          (i) a claimant claims as a dependent under Section 151, Internal Revenue Code, on the
             44      claimant's federal individual income tax return for the taxable year;
             45          (ii) is not the claimant or the claimant's spouse; and
             46          (iii) is:
             47          (A) an eligible student with a disability; or
             48          (B) identified under guidelines of the Department of Health as qualified for Early
             49      Intervention or Infant Development Services.
             50          (c) "Eligible student with a disability" means an individual who is:
             51          (i) diagnosed by a school district representative under rules the State Board of
             52      Education adopts in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking
             53      Act, as having a disability classified as autism, deafness, preschool developmental delay, dual
             54      sensory impairment, hearing impairment, intellectual disability, multidisability, orthopedic
             55      impairment, other health impairment, traumatic brain injury, or visual impairment;
             56          (ii) not receiving residential services from the Division of Services for People with
             57      Disabilities created under Section 62A-5-102 or a school established under Title 53A, Chapter


             58      25b, Utah Schools for the Deaf and the Blind; and
             59          (iii) (A) enrolled in an education program for students with disabilities that is
             60      authorized under Section 53A-15-301 ; or
             61          (B) a recipient of a scholarship awarded under Title 53A, Chapter 1a, Part 7, Carson
             62      Smith Scholarships for Students with Special Needs Act.
             63          [(a)] (d) "Head of household filing status" means a head of household, as defined in
             64      Section 2(b), Internal Revenue Code, who files a single federal individual income tax return for
             65      the taxable year.
             66          [(b)] (e) "Joint filing status" means:
             67          (i) a husband and wife who file a single return jointly under this chapter for a taxable
             68      year; or
             69          (ii) a surviving spouse, as defined in Section 2(a), Internal Revenue Code, who files a
             70      single federal individual income tax return for the taxable year.
             71          [(c)] (f) "Single filing status" means:
             72          (i) a single individual who files a single federal individual income tax return for the
             73      taxable year; or
             74          (ii) a married individual who:
             75          (A) does not file a single federal individual income tax return jointly with that married
             76      individual's spouse for the taxable year; and
             77          (B) files a single federal individual income tax return for the taxable year.
             78          (2) Except as provided in Section 59-10-1002.2 , and subject to Subsections (3) through
             79      (5), a claimant may claim a nonrefundable tax credit against taxes otherwise due under this part
             80      equal to the sum of:
             81          (a) (i) for a claimant that deducts the standard deduction on the claimant's federal
             82      individual income tax return for the taxable year, 6% of the amount the claimant deducts as
             83      allowed as the standard deduction on the claimant's federal individual income tax return for
             84      that taxable year; or
             85          (ii) for a claimant that itemizes deductions on the claimant's federal individual income


             86      tax return for the taxable year, the product of:
             87          (A) the difference between:
             88          (I) the amount the claimant deducts as allowed as an itemized deduction on the
             89      claimant's federal individual income tax return for that taxable year; and
             90          (II) any amount of state or local income taxes the claimant deducts as allowed as an
             91      itemized deduction on the claimant's federal individual income tax return for that taxable year;
             92      and
             93          (B) 6%; and
             94          (b) the product of:
             95          (i) 75% of the total amount the claimant deducts as allowed as a personal exemption
             96      deduction on the claimant's federal individual income tax return for that taxable year, plus an
             97      additional 75% of the amount the claimant deducts as allowed as a personal exemption
             98      deduction on the claimant's federal individual income tax return for that taxable year with
             99      respect to each dependent adult with a disability or dependent child with a disability; and
             100          (ii) 6%.
             101          (3) A claimant may not carry forward or carry back a tax credit under this section.
             102          (4) The tax credit allowed by Subsection (2) shall be reduced by $.013 for each dollar
             103      by which a claimant's state taxable income exceeds:
             104          (a) for a claimant who has a single filing status, $12,000;
             105          (b) for a claimant who has a head of household filing status, $18,000; or
             106          (c) for a claimant who has a joint filing status, $24,000.
             107          (5) (a) For taxable years beginning on or after January 1, 2009, the commission shall
             108      increase or decrease the following dollar amounts by a percentage equal to the percentage
             109      difference between the consumer price index for the preceding calendar year and the consumer
             110      price index for calendar year 2007:
             111          (i) the dollar amount listed in Subsection (4)(a); and
             112          (ii) the dollar amount listed in Subsection (4)(b).
             113          (b) After the commission increases or decreases the dollar amounts listed in Subsection


             114      (5)(a), the commission shall round those dollar amounts listed in Subsection (5)(a) to the
             115      nearest whole dollar.
             116          (c) After the commission rounds the dollar amounts as required by Subsection (5)(b),
             117      the commission shall increase or decrease the dollar amount listed in Subsection (4)(c) so that
             118      the dollar amount listed in Subsection (4)(c) is equal to the product of:
             119          (i) the dollar amount listed in Subsection (4)(a); and
             120          (ii) two.
             121          (d) For purposes of Subsection (5)(a), the commission shall calculate the consumer
             122      price index as provided in Sections 1(f)(4) and 1(f)(5), Internal Revenue Code.
             123          Section 2. Retrospective operation.
             124          This bill has retrospective operation for a taxable year beginning on or after January 1,
             125      2012.


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