HB 290

 Enrolled Copy  H.B. 290
1Child Tax Credit Amendments
                                      2026 GENERAL SESSION
                                           STATE OF UTAH
                                   Chief Sponsor: Tracy J. Miller
                                  Senate Sponsor: Lincoln Fillmore
   Cosponsor:  Steve Eliason  Calvin Roberts
   Cheryl K. Acton  Doug Fiefia  Jake Sawyer
   Tiara Auxier  Stephanie Gricius  David Shallenberger
   Heidi Balderree  Jill Koford  Troy Shelley
   Melissa G. Ballard  Trevor Lee  Lisa Shepherd
   Brady Brammer  Anthony E. Loubet  Jason E. Thompson
   Tyler Clancy  Clinton D. Okerlund  Doug Welton
   Paul A. Cutler  Karen M. Peterson  Stephen L. Whyte
   Ariel Defay  Candice B. Pierucci
2
3  LONG TITLE
4  General Description:
5     This bill modifies the individual income tax credit for child dependents.
6  Highlighted Provisions:
7     This bill:
8     ▸ expands eligibility for the child tax credit by increasing the thresholds for the
9  income-based phaseout.
10  Money Appropriated in this Bill:
11     None
12  Other Special Clauses:
13     This bill provides retrospective operation.
14  Utah Code Sections Affected:
15  AMENDS:
 H.B. 290  Enrolled Copy
1659-10-1047, as last amended by Laws of Utah 2025, Chapter 407
17
18   Be it enacted by the Legislature of the state of Utah:
19Section 1. Section 59-10-1047 is amended to read:
2059-10-1047 . Nonrefundable child tax credit.
21   (1) As used in this section:
22(a) "Joint filing status" means the same as that term is defined in Section 59-10-1018.
23(b) "Head of household filing status" means the same as that term is defined in Section
2459-10-1018.
25(c) "Married filing separately status" means a married individual who:
26(i) does not file a single federal individual income tax return jointly with that married
27individual's spouse for the taxable year; and
28(ii) files a single federal individual income tax return for the taxable year.
29(d) "Modified adjusted gross income" means the sum of the following for a claimant or,
30if the claimant's federal individual income tax return is allowed a joint filing status,
31the claimant and the claimant's spouse:
32(i) adjusted gross income for the taxable year for which a tax credit is claimed under
33this section;
34(ii) any interest income that is not included in adjusted gross income for the taxable
35year described in Subsection (1)(d)(i); and
36(iii) any addition to adjusted gross income required by Section 59-10-114 for the
37taxable year described in Subsection (1)(d)(i).
38(e) "Qualifying child" means an individual:
39(i) with respect to whom the claimant is allowed to claim a tax credit under Section
4024, Internal Revenue Code, on the claimant's federal individual income tax return
41for the taxable year; and
42(ii) who is under six years old on the last day of the claimant's taxable year.
43(f) "Single filing status" means a single individual who files a single federal individual
44income tax return for the taxable year.
45   (2) Subject to Section 59-10-1002.2, a claimant may claim a nonrefundable tax credit of
46$1,000 for each qualifying child.
47   (3) A claimant may not carry forward or carry back the amount of the tax credit that
48exceeds the claimant's tax liability.
49   (4) The tax credit allowed by Subsection (2) claimed on a return filed under this [part]
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 Enrolled Copy  H.B. 290
50      chapter shall be reduced by $.10 for each dollar by which modified adjusted gross
51      income for purposes of the return exceeds:
52      (a) for a federal individual income tax return that is allowed a married filing separately
53status, [$27,000] $30,500;
54      (b) for a federal individual income tax return that is allowed a single filing status or head
55of household filing status, [$43,000] $49,000; and
56      (c) for a federal individual income tax return that is allowed a joint filing status, [$54,000]
57$61,000.
58Section 2. Effective Date.
59  This bill takes effect on May 6, 2026.
60Section 3. Retrospective operation.
61  This bill has retrospective operation for a taxable year beginning on or after January 1,
62  2026.
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