TAXATION – Amends existing law to extend the Child Tax Credit indefinitely.

This bill extends Idaho's Child Tax Credit indefinitely by amending state tax law to allow a $205 credit for each qualifying child for tax years beginning on or after January 1, 2026. The credit applies only to Idaho residents and follows existing rules about which parent can claim the credit based on custody arrangements. By declaring an emergency, the bill makes the extension effective immediately upon passage and retroactive to January 1, 2026.