2025
STATE OF WYOMING
25LSO-04381HB0104
HOUSE BILL NO. HB0104
Child tax credit.
Sponsored by: Representative(s) Yin
A BILL
for
1 AN ACT relating to taxation; providing for a child tax
2 credit; specifying application requirements; specifying
3 payment of refunds for taxes paid; providing an
4 appropriation; specifying applicability; and providing for
5 an effective date.
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9W.S. 39-11-109(d) is amended to read:
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13 (d) Credits.
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23 2025STATE OF WYOMING25LSO-04384HB0104
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2There is appropriated five million dollars
3 ($5,000,000.00) from the general fund to the department of
4 revenue for the purposes of providing child tax credit
5 refunds as provided in W.S. 39-11-109(d) as amended by
6 section 1 of this act. This appropriation shall be for the
7 period beginning with the effective date of this act and
8 ending June 30, 2026. This appropriation shall not be
9 transferred or expended for any other purpose and any
10 unexpended, unobligated funds remaining from this
11 appropriation shall revert as provided by law on June 30,
12 2026. It is the intent of the legislature that this
13 appropriation be included in the department's standard
14 budget for the immediately succeeding fiscal biennium.
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16The department shall adopt rules necessary
17 to enable applications for child tax credit refunds under
18 W.S. 39-11-109(d) as amended by section 1 of this act not
19 later than January 1, 2026 for taxes paid in the 2025 tax
20 year.
21 2025STATE OF WYOMING25LSO-04385HB01041. This act is effective immediately upon
2 completion of all acts necessary for a bill to become law
3 as provided by Article 4, Section 8 of the Wyoming
4 Constitution.
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6 (END)