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

This bill expands the New Jersey Child Tax Credit to include resident taxpayers with children between the ages of six and 11, whereas the current law only covers children under six. The credit provides a tax reduction of up to $1,000 per child for households earning $30,000 or less, with the amount decreasing as income rises, and it phases out completely for families earning over $80,000. Effective for tax years beginning on or after January 1, 2026, the legislation also clarifies that the credit is refundable and will not count as income for determining eligibility for other state assistance programs.