1. (1) A nonresident individual or a part-year resident individual that claims a tax credit in accordance with Section 59-10-1017, 59-10-1018, 59-10-1019, 59-10-1022, 59-10-1023, 59-10-1024, 59-10-1028, 59-10-1042, 59-10-1043, 59-10-1044, 59-10-1046, 59-10-1047, or 59-10-1048 may only claim an apportioned amount of the tax credit equal to:

   1. (a) for a nonresident individual, the product of:

      1. (i) the state income tax percentage for the nonresident individual; and
      2. (ii) the amount of the tax credit that the nonresident individual would have been allowed to claim but for the apportionment requirements of this section; or

   2. (b) for a part-year resident individual, the product of:

      1. (i) the state income tax percentage for the part-year resident individual; and
      2. (ii) the amount of the tax credit that the part-year resident individual would have been allowed to claim but for the apportionment requirements of this section.

2. (2) A nonresident estate or trust that claims a tax credit in accordance with Section 59-10-1017, 59-10-1020, 59-10-1022, 59-10-1024, 59-10-1028, or 59-10-1048 may only claim an apportioned amount of the tax credit equal to the product of:

   1. (a) the state income tax percentage for the nonresident estate or trust; and
   2. (b) the amount of the tax credit that the nonresident estate or trust would have been allowed to claim but for the apportionment requirements of this section.

Amended by Chapter 407, 2025 General Session