What is the subtraction for Utah municipal bond interest?

All Utah municipal bond interest is exempt from Utah state income tax.

Usually, municipal bond interest is exempt from federal income taxes as well. However, there are some types of municipal bond interest that is taxable on your federal tax return (such as Build America bonds, etc.)

If there was taxable Utah municipal bond interest on your federal tax return, you can subtract that interest income from your Utah state taxable income.

This is not a common subtraction.