Expands child tax credit eligibility to resident taxpayers with children ages six to 11.

This bill expands New Jersey's child tax credit to include taxpayers with children aged six through eleven, currently only covering children under six. Eligibility remains tied to New Jersey taxable income of $80,000 or less, with credits ranging from $200 to $1,000 based on income levels (e.g., $1,000 for income under $30,000). The change applies to tax years beginning January 1, 2023, and does not alter existing income thresholds or refundability rules. It directly affects New Jersey resident taxpayers with children in this age group who meet the income criteria.