Utah Code 59-10-1044, prior version (effective 5/4/2022, superseded 5/3/2023; le.utah.gov version file C59-10-S1044_2022050420220504)

(1) As used in this section: (a) "Federal earned income tax credit" means the federal earned income tax credit described in Section 32, Internal Revenue Code. (b) "Qualifying claimant" means a resident or nonresident individual who qualifies and claims the federal earned income tax credit for the current taxable year.

(2) Subject to Section 59-10-1002.2 , a qualifying claimant may claim a nonrefundable earned income tax credit equal to 15% of the amount of the federal earned income tax credit that the qualifying claimant was entitled to claim on a federal income tax return for the current taxable year.

(3) A qualifying claimant may not carry forward or carry back the amount of the earned income tax credit that exceeds the qualifying claimant's tax liability.