Utah
Details:
 • New Credits:
 
• Health Benefit Plan Credit: The credit is 5% of the amount paid for a health benefit plan not sponsored by an employer.
• Qualifying Solar Project Credit: The credit is 25% of the cost of a solar unit that generates electricity and is purchased from a Utah city or town, an inter-local entity or a special service district.
• Clean Fuel Vehicle Credit changes: The credit has changed from prior years. There are now four credits for fuel efficient vehicles and certain conversion equipment to make a vehicle more fuel efficient.

 • Research Activities Credit: The credit is increased to 6.3% on certain qualified research expenses.

 • UESP Refund Election: If you have a refund, you may have the entire refund deposited into your Utah Educational Savings Plan 529 account.

 • Military Spouse's Earned Income Now Exempt: Under a new federal law, earned income of the spouse of a nonresident active duty military service member is now exempt from Utah income tax. The military income of the service member continues to be exempt from Utah tax, but the exemption now extends to the earned income of the non-military spouse.

 • Revised TC-40W: The revised form is easier to complete.

 • Interest Rate: The interest rate for the 2010 calendar year is 3 percent. 
Government Link:
http://incometax.utah.gov/new.php
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