HB0290 • 2026

Child Tax Credit Amendments

Children Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Rep. Miller, Tracy
Last action: 2026-03-24
Official status: Governor Signed
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Child Tax Credit Amendments

This bill modifies the individual income tax credit for child dependents.

What This Bill Does

This bill modifies the individual income tax credit for child dependents.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-03-24 Lieutenant Governor's office for filing
Governor Signed
2026-03-12 Clerk of the House
House/ received enrolled bill from Printing
2026-03-12 Executive Branch - Governor
House/ to Governor
2026-03-11 Clerk of the House
Enrolled Bill Returned to House or Senate
2026-03-11 Clerk of the House
House/ enrolled bill to Printing
2026-03-06 Legislative Research and General Counsel / Enrolling
Bill Received from House for Enrolling
2026-03-06 Legislative Research and General Counsel / Enrolling
Draft of Enrolled Bill Prepared
2026-03-04 House Speaker
House/ received from Senate
2026-03-04 Legislative Research and General Counsel / Enrolling
House/ signed by Speaker/ sent for enrolling
2026-03-04 Senate President
Senate/ passed 2nd & 3rd readings/ suspension
2026-03-04 House Speaker
Senate/ signed by President/ returned to House
2026-03-04 House Speaker
Senate/ to House
2026-03-03 Senate 2nd Reading Calendar
Senate/ placed on 2nd Reading Calendar
2026-02-26 Senate 2nd Reading Calendar
Senate/ 2nd & 3rd readings/ suspension
2026-02-26 Senate 3rd Reading Calendar
Senate/ 3rd reading
2026-02-26 Senate 2nd Reading Calendar
Senate/ circled
2026-02-26 Senate 2nd Reading Calendar
Senate/ circled
2026-02-26 Senate 3rd Reading Calendar
Senate/ passed 2nd reading
2026-02-26 Senate 3rd Reading Calendar Table
Senate/ placed on 3rd Reading Calendar table
2026-02-26 Senate 2nd Reading Calendar
Senate/ uncircled
2026-02-26 Senate 2nd Reading Calendar
Senate/ uncircled
2026-02-25 Released
LFA/ fiscal note publicly available for HB0290S01
2026-02-25 Version Sponsor
LFA/ fiscal note sent to sponsor for HB0290S01
2026-02-24 Legislative Fiscal Analyst
LFA/ bill assigned to staff for fiscal analysis for HB0290S01
2026-02-24 Legislative Fiscal Agency
LFA/ bill sent to agencies for fiscal input for HB0290S01
2026-02-23 Senate Revenue and Taxation Committee
Senate Comm - Favorable Recommendation
2026-02-23 Senate Revenue and Taxation Committee
Senate/ committee report favorable
2026-02-23 Senate 2nd Reading Calendar
Senate/ placed on 2nd Reading Calendar
2026-02-20 Senate Revenue and Taxation Committee
Senate/ to standing committee
2026-02-18 House 3rd Reading Calendar for House bills
House/ 3rd reading
2026-02-18 Senate Secretary
House/ passed 3rd reading
2026-02-18 Senate Secretary
House/ to Senate
2026-02-18 Senate Rules Committee
Senate/ 1st reading (Introduced)
2026-02-18 Waiting for Introduction in the Senate
Senate/ received from House
2026-02-09 House 3rd Reading Calendar for House bills
House/ 2nd reading
2026-02-09 House Revenue and Taxation Committee
House/ committee report favorable
2026-02-06 House Revenue and Taxation Committee
House Comm - Favorable Recommendation
2026-01-30 House Revenue and Taxation Committee
House/ to standing committee
2026-01-22 House Rules Committee
House/ received fiscal note from Fiscal Analyst
2026-01-22 Released
LFA/ fiscal note publicly available for HB0290
2026-01-21 Version Sponsor
LFA/ fiscal note sent to sponsor for HB0290
2026-01-20 Legislative Research and General Counsel
Bill Numbered but not Distributed
2026-01-20 House Rules Committee
House/ 1st reading (Introduced)
2026-01-20 Clerk of the House
House/ received bill from Legislative Research
2026-01-20 Legislative Fiscal Analyst
LFA/ bill assigned to staff for fiscal analysis for HB0290
2026-01-20 Legislative Fiscal Agency
LFA/ bill sent to agencies for fiscal input for HB0290
2026-01-20 Legislative Research and General Counsel
Numbered Bill Publicly Distributed

Official Summary Text

This bill modifies the individual income tax credit for child dependents.

Current Bill Text

Read the full stored bill text

5
59-10-1047
0
Child 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
LONG TITLE
General Description:
This bill modifies the individual income tax credit for child dependents.
Highlighted Provisions:
This bill:
expands eligibility for the child tax credit by increasing the thresholds for the
income-based phaseout.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides retrospective operation.
Utah Code Sections Affected:
AMENDS:
59-10-1047
, as last amended by Laws of Utah 2025, Chapter 407
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
59-10-1047
is amended to read:
59-10-1047
. Nonrefundable child tax credit.
(1)
As used in this section:
(a)
"Joint filing status" means the same as that term is defined in Section
59-10-1018
.
(b)
"Head of household filing status" means the same as that term is defined in Section
59-10-1018
.
(c)
"Married filing separately status" means a married individual who:
(i)
does not file a single federal individual income tax return jointly with that married
individual's spouse for the taxable year; and
(ii)
files a single federal individual income tax return for the taxable year.
(d)
"Modified adjusted gross income" means the sum of the following for a claimant or,
if the claimant's federal individual income tax return is allowed a joint filing status,
the claimant and the claimant's spouse:
(i)
adjusted gross income for the taxable year for which a tax credit is claimed under
this section;
(ii)
any interest income that is not included in adjusted gross income for the taxable
year described in Subsection
(1)(d)(i)
; and
(iii)
any addition to adjusted gross income required by Section
59-10-114
for the
taxable year described in Subsection
(1)(d)(i)
.
(e)
"Qualifying child" means an individual:
(i)
with respect to whom the claimant is allowed to claim a tax credit under Section
24, Internal Revenue Code, on the claimant's federal individual income tax return
for the taxable year; and
(ii)
who is under six years old on the last day of the claimant's taxable year.
(f)
"Single filing status" means a single individual who files a single federal individual
income tax return for the taxable year.
(2)
Subject to Section
59-10-1002.2
, a claimant may claim a nonrefundable tax credit of
$1,000 for each qualifying child.
(3)
A claimant may not carry forward or carry back the amount of the tax credit that
exceeds the claimant's tax liability.
(4)
The tax credit allowed by Subsection
(2)
claimed on a return filed under this
part
chapter
shall be reduced by $.10 for each dollar by which modified adjusted gross
income for purposes of the return exceeds:
(a)
for a federal individual income tax return that is allowed a married filing separately
status,
$27,000
$30,500
;
(b)
for a federal individual income tax return that is allowed a single filing status or head
of household filing status,
$43,000
$49,000
; and
(c)
for a federal individual income tax return that is allowed a joint filing status,
$54,000
$61,000
.
Section 2.
Effective Date.
This bill takes effect on
May 6, 2026
.
Section 3.
Retrospective operation.
This bill has retrospective operation for a taxable year beginning on or after
January 1,
2026
.
3-6-26 10:40 AM