Small Employer Retirement Program Credit (code AE)
If you are a Utah employer of 10 through 19 Utah residents and you offer your employees a retirement plan under 29 U.S.C. §1001, you may claim a $500 nonrefundable tax credit.
This credit is only available for a plan first offered in 2018.
Note: You may not carry forward or back any credit that is more than your tax liability.