Utah Code Ann. § 59-10-115 – Adjustments to adjusted gross income.

(1) The commission shall allow an adjustment to adjusted gross income of a resident or nonresident individual if the resident or nonresident individual would otherwise:
1. (a) receive a double tax benefit under this part; or
2. (b) suffer a double tax detriment under this part.
(2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to allow for the adjustment to adjusted gross income required by Subsection (1).