43-1086

43-1086. Credit for donation to the military
family relief fund

(Rpld. 1/1/13)

A. For taxable years beginning from and after December 31, 2007 through December
31, 2012, a credit is allowed against the taxes imposed by this title for cash
contributions made by a taxpayer during the taxable year to the military family relief
fund established by section 41-608.04. The amount of the credit is the lowest of the
following amounts, as applicable:

1. The total amount of contributions to the fund by the taxpayer during the taxable
year.

2. Two hundred dollars of contributions during the taxable year by a taxpayer
filing as a single individual or a head of household.

3. Four hundred dollars of contributions during the taxable year by a married
couple filing a joint return.

4. The taxpayer's tax liability for the taxable year.

B. A husband and wife who file separate returns for a taxable year in which they
could have filed a joint return may each claim only one-half of the tax credit that would
have been allowed on a joint return.