Revenue and taxation; Promote Child Thriving Act; income tax credit; effective date; emergency.

HB 1659 creates an income tax credit for married biological parents of children under 18 living at home. Parents receive $500 per child if married during the tax year, or $1,000 per child if married before the child's birth. To qualify, parents must be legally married for the entire tax year, reside with the child for at least six months (with exceptions for military deployment or newborns), and the child must be their biological child as verified by birth certificate or custody records. The credit cannot reduce tax liability below zero, and unused amounts can be carried forward for up to ten years.