01-24 11:40 H.B. 316
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Child Tax Credit Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Mark A. Strong
Senate Sponsor:
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LONG TITLE
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General Description:
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This bill modifies the individual income tax credit for child dependents.
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Highlighted Provisions:
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This bill:
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▸ allows a taxpayer to claim the nonrefundable child tax credit for child dependents under
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one year old and up to five years old.
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Money Appropriated in this Bill:
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None
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Other Special Clauses:
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This bill has retrospective operation.
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Utah Code Sections Affected:
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AMENDS:
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59-10-1047, as last amended by Laws of Utah 2024, Chapter 235
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Be it enacted by the Legislature of the state of Utah:
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Section 1. Section 59-10-1047 is amended to read:
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59-10-1047 . Nonrefundable child tax credit.
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(1) As used in this section:
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(a) "Joint filing status" means the same as that term is defined in Section 59-10-1018.
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(b) "Head of household filing status" means the same as that term is defined in Section
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59-10-1018.
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(c) "Married filing separately status" means a married individual who:
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(i) does not file a single federal individual income tax return jointly with that married
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individual's spouse for the taxable year; and
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(ii) files a single federal individual income tax return for the taxable year.
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(d) "Modified adjusted gross income" means the sum of the following for a claimant or,
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if the claimant's federal individual income tax return is allowed a joint filing status,
H.B. 316 H.B. 316 01-24 11:40
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the claimant and the claimant's spouse:
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(i) adjusted gross income for the taxable year for which a tax credit is claimed under
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this section;
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(ii) any interest income that is not included in adjusted gross income for the taxable
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year described in Subsection (1)(d)(i); and
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(iii) any addition to adjusted gross income required by Section 59-10-114 for the
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taxable year described in Subsection (1)(d)(i).
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(e) "Qualifying child" means an individual:
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(i) with respect to whom the claimant is allowed to claim a tax credit under Section
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24, Internal Revenue Code, on the claimant's federal individual income tax return
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for the taxable year; and
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(ii) who is [at least one year old and younger than five] under six years old on the last
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day of the claimant's taxable year.
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(f) "Single filing status" means a single individual who files a single federal individual
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income tax return for the taxable year.
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(2) Subject to Subsection 59-10-1002.2, a claimant may claim a nonrefundable tax credit of
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$1,000 for each qualifying child.
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(3) A claimant may not carry forward or carry back the amount of the tax credit that
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exceeds the claimant's tax liability.
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(4) The tax credit allowed by Subsection (2) claimed on a return filed under this part shall
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be reduced by $.10 for each dollar by which modified adjusted gross income for
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purposes of the return exceeds:
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(a) for a federal individual income tax return that is allowed a married filing separately
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status, $27,000;
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(b) for a federal individual income tax return that is allowed a single filing status or head
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of household filing status, $43,000; and
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(c) for a federal individual income tax return that is allowed a joint filing status, $54,000.
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Section 2. Effective Date.
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This bill takes effect on May 7, 2025.
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Section 3. Retrospective operation.
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This bill has retrospective operation for a taxable year beginning on or after January 1,
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2025.
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