Income tax; creating the Promote Child Thriving Act; providing credit for certain married individuals with dependents. Effective date.

SB 328 creates the "Promote Child Thriving Act," providing a state income tax credit for married biological parents. It offers $500 per child under 18 if parents are married and living together, or $1,000 per child if parents were married before the child's birth. To qualify, parents must be legally married, listed on the child's birth certificate or custodial, and reside together for at least six months (with limited exceptions). The credit is non-refundable, may be carried forward for up to 10 years if unused, and requires sworn attestation of biological relationship and marital status when claimed.