Utah 2023 Regular Session

Utah House Bill HB0170

Introduced
1/17/23  
Refer
2/15/23  
Report Pass
2/21/23  
Engrossed
2/23/23  
Refer
2/23/23  
Report Pass
2/28/23  
Report Pass
3/1/23  
Enrolled
3/10/23  

Caption

Child Tax Credit Revisions

Impact

The implementation of HB0170 is projected to create changes in the state’s tax landscape, primarily affecting families with young children. By providing a direct tax benefit, it seeks to alleviate some financial burdens associated with child-rearing, thus potentially influencing family dynamics and decisions concerning employment. The financial implications of this tax credit may also affect state revenues, and discussions surrounding it highlight the balancing act between providing tax benefits and maintaining adequate funding for public services.

Summary

House Bill 170 (HB0170), sponsored by Susan Pulsipher and Daniel McCay, introduces a nonrefundable child tax credit to support families with children in Utah. This tax credit allows eligible taxpayers to claim a credit of $1,000 for each qualifying child aged between one and four years, enhancing financial relief for parents and guardians. The bill also amends existing tax provisions by specifying how residents and nonresidents can claim this credit and limits the ability to carry forward or back any unused credit, underlining its nonrefundable nature.

Sentiment

The sentiment surrounding HB0170 appears to be generally positive, with many legislators and advocacy groups viewing it as a step towards supporting families and addressing the costs of raising children. Proponents argue that the child tax credit will promote economic stability for families and contribute to improved child health and development outcomes. Opposition, if any, may focus on concerns regarding state funding and the long-term sustainability of such tax credits.

Contention

Despite general support, notable points of contention may arise regarding the income phase-out thresholds set for the credit, which could limit access for some families. Discussions may also include the implementation mechanism of the credit and its interaction with existing tax laws. There is an ongoing debate about how such measures can be funded without adversely affecting public services, thereby questioning the fiscal responsibility of enacting such benefits.

Companion Bills

No companion bills found.

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