Utah Tax Commission Amends Rules on Corporate Franchise Tax Historic Preservation Credits

December 18, 2025, 9:56 PM UTC

The Utah State Tax Commission adopted amendments to regulations on historic preservation tax credits for corporate franchise tax purposes. The amended regulations repeal certain provisions and enact new conditions for claiming the historic preservation tax credits. The amendments take effect Jan. 1, 2026. [Utah State Tax Comm’n, Reg. Section R865-6F-26, 12/15/25 Utah State Bull.]

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