UtahUtah law ties child tax credits to income and filing status
Utah taxpayers may claim a nonrefundable $1,000 credit for each qualifying child under six, with the credit reduced as income rises above filing-status limits.
What it does
Taxpayers may claim a $1,000 Utah tax credit for each qualifying child under six. The credit cannot exceed the tax they owe.
The credit is reduced when income exceeds a filing-status limit: $30,500 for married people filing separately, $49,000 for single or head-of-household filers, or $61,000 for joint filers.
Argument forFamilies claiming a child under six could lower their Utah tax bill by up to $1,000, if they owe enough tax to use the credit.
Argument againstFamilies with little or no Utah income tax to pay may not get the full $1,000 credit because it cannot exceed their tax bill or be carried to another year.
More detail
Utah taxpayers may claim a $1,000 credit for each qualifying child under six. A qualifying child is under six on the last day of the tax year and is a child the taxpayer may claim for a federal child tax credit. The credit is nonrefundable, so it cannot exceed the claimant's tax bill. Any amount above the tax bill cannot be carried to another year. The law takes effect May 6, 2026, and applies to tax years beginning on or after January 1, 2026.
The credit is reduced as a taxpayer's income rises above a filing-status limit. The income limits are $30,500 for married people filing separately, $49,000 for single or head-of-household filers, and $61,000 for joint filers. For each dollar above the applicable limit, the credit is reduced by 10 cents. The law takes effect May 6, 2026, and applies to tax years beginning on or after January 1, 2026.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 24Governor Spencer Cox SignedBecame Law
- Mar 12House/ to GovernorTo Governor
- Mar 12House/ received enrolled bill from PrintingMinor
- Mar 11House/ enrolled bill to Printing
- Mar 11Enrolled Bill Returned to House or SenateMinor
- Mar 6Draft of Enrolled Bill Prepared
- Mar 6Bill Received from House for EnrollingMinor
- Mar 4House/ signed by Speaker/ sent for enrollingMajor
- Vote recorded Senate/ passed 2nd & 3rd readings/ suspension. Result: pass.Upper
- Mar 4House/ received from SenateMinor
- Mar 4Senate/ to House
- Mar 4Senate/ signed by President/ returned to HouseMajor
- Mar 4Senate/ passed 2nd & 3rd readings/ suspensionPassed Senate
- Mar 4Senate/ placed on 2nd Reading Calendar
- Feb 26Senate/ placed on 3rd Reading Calendar table
- Vote recorded Senate/ passed 2nd reading. Result: pass.Upper
- Feb 26Senate/ 3rd readingMinor
- Feb 26Senate/ passed 2nd readingMinor
- Feb 26Senate/ uncircled
- Feb 26Senate/ circled
- Feb 26Senate/ uncircled
- Feb 26Senate/ circled
- Feb 26Senate/ 2nd & 3rd readings/ suspensionMinor
- Feb 25LFA/ fiscal note publicly available for HB0290S01
- Feb 25LFA/ fiscal note sent to sponsor for HB0290S01
- Feb 24LFA/ bill sent to agencies for fiscal input for HB0290S01
- Feb 24LFA/ bill assigned to staff for fiscal analysis for HB0290S01
- Feb 23Senate/ placed on 2nd Reading Calendar
- Feb 23Senate/ committee report favorable [Senate Revenue and Taxation Committee]Minor
- Feb 23Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee]Minor
- Feb 20Senate/ to standing committee [Senate Revenue and Taxation Committee]Minor
- Feb 18Senate/ 1st reading (Introduced)Minor
- Vote recorded House/ passed 3rd reading. Result: pass.Lower
- Feb 18Senate/ received from HouseMinor
- Feb 18House/ to Senate
- Feb 18House/ passed 3rd readingPassed House
- Feb 18House/ 3rd readingMinor
- Feb 9House/ 2nd readingMinor
- Feb 9House/ committee report favorable [House Revenue and Taxation Committee]Minor
- Feb 6House Comm - Favorable Recommendation [House Revenue and Taxation Committee]Minor
- Jan 30House/ to standing committee [House Revenue and Taxation Committee]Minor
- Jan 22House/ received fiscal note from Fiscal AnalystMinor
- Jan 22LFA/ fiscal note publicly available for HB0290
- Jan 22LFA/ fiscal note sent to sponsor for HB0290
- Jan 20House/ 1st reading (Introduced)Minor
- Jan 20House/ received bill from Legislative ResearchMinor
- Jan 20LFA/ bill sent to agencies for fiscal input for HB0290
- Jan 20LFA/ bill assigned to staff for fiscal analysis for HB0290
- Jan 20Numbered Bill Publicly Distributed
- Jan 20Bill Numbered but not DistributedIntroduced
Taxes & Budget