UT 2025 sngl elderly 25Kpwages 12Kgssi 1depx 5age1

[feenberg]

See http://taxsim.nber.org/out2psl/947

PE finds 429 in refundable credits that TA does not. Possibly the retirement income credit is treated as refundable?

[PavelMakarchuk]

Same pattern as VT (#655) — the credit driving the $429 isn't the retirement credit, it's the Utah Homeowner's/Renter's Relief (Circuit Breaker) under Utah Code § 59-2A-205 (renter) / § 59-2A-305 (homeowner).

Per the official Utah Tax Commission page:

"To apply for renter refund, complete and submit Form TC-90CB"

And TC-90CB is a separate form, not part of TC-40 (income tax return). The relief is administered as a separate refund — same structural pattern as VT's renter credit, MN's renter credit, and PA's property tax / rent rebate.

For this filer (single, age 75, rent $18,363, AGI ~$33K):

• Statutorily eligible: age 65+ ✓, income below threshold ✓
• Computed amount: $429 (per PE)
• But the credit goes on TC-90CB, not TC-40 — so TaxAct's TC-40 doesn't show it, and TAXSIM correctly omits it from siitax

PE-US currently routes ut_homeowner_renter_relief through ut/tax/income/credits/refundable.yaml → ut_income_tax → siitax. Per the statute, that's wrong — the relief isn't on TC-40 at all.

Filed PolicyEngine/policyengine-us#8561 to remove from ut_refundable_credits while keeping it in state_property_tax_credits.yaml (where it's already listed for 2025+). Will close this once that PR lands.

[PavelMakarchuk]

Resolved by PolicyEngine/policyengine-us#8561 (merged 2026-06-02). Re-running this record on current PE-US:

• ut_homeowner_renter_relief = $429 ✓ (still computed correctly per § 59-2A-205/305)
• ut_refundable_credits = $0 ✓ (correctly removed; the credit is administered on TC-90CB, not TC-40)
• ut_income_tax = $0 ✓ matches TaxAct's TC-40 (which doesn't include the relief)
• state_property_tax_credits aggregate captures the $429 at household level (preserved as a household benefit)

Closing.