{
  "id": "UT_PTET",
  "name": "Utah Pass-Through Entity Tax (PTET)",
  "category": "entity",
  "jurisdiction": "state:UT",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "S-Corp or partnership in Utah",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "state tax paid at entity level"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "s_corp",
    "partnership"
  ],
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Election had to be made during the 2025 tax year",
    "forward_status": "available"
  },
  "description": "Elect to pay Utah state income tax at the entity level, converting it from a SALT-capped itemized deduction to an uncapped business deduction on the federal return.",
  "irc_reference": "Notice 2020-75; Utah Code §59-10-1033.1",
  "deadline": "Election during tax year"
}