HB 290 Utah House · 2026 General Session

Child Tax Credit Amendments

HB 290 expands Utah's child tax credit by raising income thresholds where the credit begins to phase out. It increases the phaseout limits to $30,500 for married filing separately, $49,000 for single/head of household, and $61,000 for joint filers (up from $27,000, $43,000, and $54,000, respectively). This change directly affects Utah taxpayers with qualifying children who previously saw their credit reduced due to higher income. The bill maintains the $1,000-per-child credit amount but allows more families to claim the full credit, with retrospective effect for 2026 tax years. The change takes effect May 6, 2026, and requires no new state funding.
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Feb 2026
House Passage
Mar 2026
Senate Passage
Mar 2026
Signed into Law
Mar 2026
Introduced Jan 20, 2026 Signed Mar 24, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

Substitute #1 Enrolled · 9 edits · Mar 24, 2026
MAJOR
The bill was finalized as Enrolled, adding multiple cosponsors and updating the document's timestamp, while retaining the core policy to expand the Child Tax Credit by raising income phaseout thresholds and establishing that these changes override previous conflicting legislation.
Scope change
The bill's substantive scope and applicability remain unchanged; the only scope-related addition is the explicit inclusion of several new cosponsors.
TIMELINE

The document timestamp was updated from February 4, 2026, to March 6, 2026, reflecting the finalization of the bill.

SCOPE

A list of nine additional cosponsors was added to the bill header.

TECHNICAL

The original bill number header was replaced with the final Enrolled version identifier.

The 'Money Appropriated' section was removed from the Long Title summary, though the bill still states no money is appropriated.

The 'Other Special Clauses' section was shortened by removing the explicit mention of the coordination clause, as it is now part of the bill text.

The 'Utah Code Sections Affected' section was simplified by removing the redundant reference to the coordination clause.

The 'Be it enacted' section was simplified by removing the explicit reference to the coordination clause, as the clause itself remains in the text.

The coordination clause (Section 4) was renumbered to Section 3, shifting the Effective Date and Retrospective operation sections.

The coordination clause text was slightly modified to change the effective date reference from 'May 6, 2026' to 'on May 6, 2026'.

Floor votes · Senate Mar 4, 2026 · House Feb 18, 2026

How they voted

261
Passed · 2 other
Total votes 29
Mar 4, 2026
D Democratic6
5 Yea 1 Nay
83% Yea
N Forward1
1 Yea
100% Yea
R Republican22
20 Yea 2
90% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
45
Key actions
8
Committee
6
Mar 24, 2026
Signed into law
Governor Signed
executive
Mar 4, 2026
Lower · Passed
House/ signed by Speaker/ sent for enrolling
lower
Mar 4, 2026
Lower · Passed
Senate/ signed by President/ returned to House
lower
Feb 23, 2026
Upper · Passed
Senate/ committee report favorable [Senate Revenue and Taxation Committee]
upper
Feb 23, 2026
Upper · Passed
Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee]
upper
Feb 20, 2026
Committee
Senate/ to standing committee [Senate Revenue and Taxation Committee]
upper
Feb 18, 2026
Introduced
Senate/ 1st reading (Introduced)
upper
Feb 18, 2026
Upper · Passed
House/ passed 3rd reading
upper
Feb 9, 2026
Lower · Passed
House/ committee report favorable [House Revenue and Taxation Committee]
lower
Feb 6, 2026
Lower · Passed
House Comm - Favorable Recommendation [House Revenue and Taxation Committee]
lower
Jan 30, 2026
Committee
House/ to standing committee [House Revenue and Taxation Committee]
lower
Jan 20, 2026
Introduced
House/ 1st reading (Introduced)
lower
1 primary · 1 co-sponsor

Sponsors