DAR File No. 31464

Tax Commission, Auditing

R865-9I-39

Subtraction from Federal Taxable Income for a Dependent Child With a Disability or an Adult With a Disability Pursuant to Utah Code Ann. Sections 59-10-114 and 59-10-501

NOTICE OF PROPOSED RULE

DAR File No.: 31464
Filed: 05/20/2008, 02:25
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The section is removed because of statutory changes made by H.B. 359 (2008). (DAR NOTE: H.B. 359 (2008) is found at Chapter 389, Laws of Utah 2008, and was effective 05/05/2008.)

Summary of the rule or change:

The section is removed since the deduction for a handicapped child or adult was removed in H.B. 359 (2008).

State statutory or constitutional authorization for this rule:

Sections 59-10-114 and 59-10-501

Anticipated cost or savings to:

the state budget:

None--Any revenue impact was taken into account in H.B. 359 (2008).

local governments:

None--Any revenue impact was taken into account in H.B. 359 (2008).

small businesses and persons other than businesses:

None--Any revenue impact was taken into account in H.B. 359 (2008).

Compliance costs for affected persons:

Taxpayers will no longer be able to take a state tax deduction for a handicapped child or adult.

Comments by the department head on the fiscal impact the rule may have on businesses:

There are no anticipated impacts. D'Arcy Dixon, Commissioner

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Tax Commission
Auditing
210 N 1950 W
SALT LAKE CITY UT 84134

Direct questions regarding this rule to:

Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at clee@utah.gov

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

07/15/2008

This rule may become effective on:

10/13/2008

Authorized by:

D'Arcy Dixon, Commissioner

R865. Tax Commission, Auditing.

R865-9I. Income Tax.

[R865-9I-39. Subtraction from Federal Taxable Income for a Dependent Child With a Disability or an Adult With a Disability Pursuant to Utah Code Ann. Sections 59-10-114 and 59-10-501.

A. A taxpayer that claims the deduction from income for a dependent child with a disability or an adult with a disability allowed under Section 59-10-114 shall complete form TC-40D, Disabled Exemption Verification, as evidence that the taxpayer qualifies for the deduction.

B. The form described under A. shall be:

1. completed for each year for which the taxpayer claims the deduction; and

2. retained by the taxpayer.]

 

KEY: historic preservation, income tax, tax returns, enterprise zones

Date of Enactment or Last Substantive Amendment: [March 14], 2008

Notice of Continuation: March 20, 2007

Authorizing, and Implemented or Interpreted Law: 59-10-114; 59-10-501