1. (1) For purposes of this section:

   1. (a) "Modified adjusted gross income" means the amount calculated by:

      1. (i) adding the individual's adjusted gross income on the individual's federal individual income tax return for the taxable year and any additions required by Section 59-10-114 for the taxable year; and
      2. (ii) subtracting from the amount calculated in accordance with Subsection (1)(a)(i), any subtractions required by Section 59-10-114 for the taxable year.

   2. (b) "Personal exemptions" means the total exemption amount an individual is allowed to claim for the taxable year under Section 151, Internal Revenue Code, for:

      1. (i) the individual;
      2. (ii) the individual's spouse; and
      3. (iii) the individual's dependents.

   3. (c) "Standard deduction":

      1. (i) means the standard deduction an individual is allowed to claim for the taxable year under Section 63, Internal Revenue Code; and

      2. (ii) notwithstanding Subsection (1)(c)(i), does not include an additional amount allowed under Section 63(f), Internal Revenue Code, for an individual or an individual's spouse who is:

         1. (A) blind; or
         2. (B) 65 years of age or older.

2. (2) An individual is exempt from a tax imposed by Section 59-10-104 or 59-10-116 if the individual's modified adjusted gross income is less than or equal to the sum of the individual's:

   1. (a) personal exemptions for that taxable year; and
   2. (b) standard deduction for that taxable year.

Amended by Chapter 182, 2025 General Session