Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 316 (2025GS)

Sponsor

Rep. Strong, Mark A.

Final action

House/ filed 3/7/2025

Outcome

Failed / filed without passage

Summary

What it does

• This bill:
• allows a taxpayer to claim the nonrefundable child tax credit for child dependents under one year old and up to five years old.

Every vote on this bill

Bill text

5
59-10-1047
Child Tax Credit Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Mark A. Strong
Senate Sponsor: 
LONG TITLE
General Description:
This bill modifies the individual income tax credit for child dependents.
Highlighted Provisions:
This bill:
allows a taxpayer to claim the nonrefundable child tax credit for child dependents under 
one year old and up to five years old. 
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill has retrospective operation.
Utah Code Sections Affected:
AMENDS:
59-10-1047
, as last amended by Laws of Utah 2024, Chapter 235
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 
at least one year old and younger than five
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 Subsection 
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 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 that is allowed a joint filing status, $54,000.
Section 2. 
Effective Date.
This bill takes effect on 
May 7, 2025
.
Section 3. 
Retrospective operation.
This bill has retrospective operation for a taxable year beginning on or after January 1, 
2025.
1-24-25 11:40 AM