Bill > S1450

This bill makes a permanent change to Idaho's tax law by extending the Child Tax Credit indefinitely, meaning it will continue to be available for tax years beginning after January 1, 2026, and will also apply retroactively to January 1, 2026. The Child Tax Credit, which provides a nonrefundable credit of $205 per qualifying child, is a tax benefit designed to help families with the costs of raising children. The bill removes the previous expiration date of January 1, 2026, ensuring this credit remains a part of Idaho's tax structure for the foreseeable future. The bill also declares an emergency, allowing it to take effect immediately upon passage and be applied retroactively to the beginning of 2026.

Budget and Finance, Justice

State Affairs Committee (Senate)

https://legislature.idaho.gov/sessioninfo/2026/legislation/S1450/