Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 170 Third Substitute (2023GS)

Sponsor

Rep. Pulsipher, S.

Final action

Governor Signed 3/22/2023

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• enacts a nonrefundable child tax credit; and
• provides for apportionment of the child tax credit.

Every vote on this bill

Bill text

CHILD TAX CREDIT REVISIONS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Susan Pulsipher
Senate Sponsor: 
Daniel McCay
LONG TITLE
General Description:
This bill enacts a child tax credit.
Highlighted Provisions:
This bill:
▸ enacts a nonrefundable child tax credit; and
▸ provides for apportionment of the child tax credit.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
59-10-1002.2
, as last amended by Laws of Utah 2022, Chapter 12
ENACTS:
59-10-1046
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-10-1002.2
 is amended to read:
59-10-1002.2.
Apportionment of tax credits.
(1) A nonresident individual or a part-year resident individual that claims a tax credit
in accordance with Section 
59-10-1017
, 
59-10-1018
, 
59-10-1019
, 
59-10-1022
, 
59-10-1023
,
59-10-1024
, 
59-10-1028
, 
59-10-1042
, 
59-10-1043
, [
or
] 
59-10-1044
, or 
59-10-1046
 may only
claim an apportioned amount of the tax credit equal to:
(a) for a nonresident individual, the product of:
(i) the state income tax percentage for the nonresident individual; and
(ii) the amount of the tax credit that the nonresident individual would have been
allowed to claim but for the apportionment requirements of this section; or
(b) for a part-year resident individual, the product of:
(i) the state income tax percentage for the part-year resident individual; and
(ii) the amount of the tax credit that the part-year resident individual would have been
allowed to claim but for the apportionment requirements of this section.
(2) A nonresident estate or trust that claims a tax credit in accordance with Section
59-10-1017
, 
59-10-1020
, 
59-10-1022
, 
59-10-1024
, or 
59-10-1028
 may only claim an
apportioned amount of the tax credit equal to the product of:
(a) the state income tax percentage for the nonresident estate or trust; and
(b) the amount of the tax credit that the nonresident estate or trust would have been
allowed to claim but for the apportionment requirements of this section.
Section 2. Section 
59-10-1046
 is enacted to read:
 59-10-1046.
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 at least one year old and younger than four 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 Subsection 
59-2-1002.2
, 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
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;
(b) for a federal individual income tax return that is allowed a single filing status or
head of household filing status, $43,000; and
(c) for a federal individual income tax return under this chapter that is allowed a joint
filing status, $54,000.
Section 3. 
Effective date.
This bill takes effect for a taxable year beginning on or after January 1, 2024.