Bill > HB0290

This bill modifies the individual income tax credit for child dependents by increasing the income thresholds at which the credit begins to be reduced for taxpayers filing under different statuses: married filing separately, single or head of household, and joint filing status. Specifically, the income threshold for married filing separately status increases from $27,000 to $30,500, for single or head of household status from $43,000 to $49,000, and for joint filing status from $54,000 to $61,000. The bill also clarifies that the credit is claimed under the "chapter" rather than the "part" of the tax code and takes effect on May 6, 2026, with retrospective operation for taxable years beginning on or after January 1, 2026. Additionally, it includes a provision to ensure that if another bill, H.B. 290, also passes and becomes law, its amendments to the relevant section will supersede any amendments made by H.B. 210.

Budget and Finance

https://le.utah.gov/~2026/bills/static/HB0290.html