{
  "id": "UT_529",
  "name": "Utah my529 Education Savings Credit",
  "category": "credit",
  "jurisdiction": "state:UT",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Utah filer; 4.55% state tax credit",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "contribution": {
      "type": "int",
      "description": "Utah 529 contribution"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Contributions for prior year credit may be allowed",
    "forward_status": "available"
  },
  "description": "Contribute to Utah's my529 plan for a 4.55% state tax credit on contributions, up to $4,580 for MFJ filers.",
  "irc_reference": "Utah Code §59-10-1017",
  "deadline": "Dec 31 of tax year"
}