This bill amends the Utah Exemptions Act.
This bill:
- allows an individual subject to collection of an unsecured debt to exempt any federal income tax refund attributed to an earned income tax credit or child tax credit; and
- makes technical and conforming changes.

Statutes affected:
Introduced: 78B-5-505
Substitute #1: 78B-5-505, 78B-5-507
Enrolled: 78B-5-505, 78B-5-507
Substitute #2: 78B-5-505, 78B-5-507