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Three state income tax credits — a general taxpayer credit, a retirement credit for older Utahns, and a child tax credit for children under six — currently begin phasing out at income thresholds that vary by filing status, and in some cases the threshold for married couples filing jointly is less than double the threshold for single filers, creating what's known as a "marriage penalty" where getting married can cause a couple to lose more of a credit than they would have as two single filers. This bill would gradually raise the income thresholds for single filers, head-of-household filers, and married-filing-separately filers for all three credits over a five-year period starting with the 2026 tax year, so that by 2030 each of those thresholds equals exactly half of the threshold for joint filers, eliminating the marriage penalty for these credits. The bill also makes technical wording changes to clarify how "married filing separately" and "single filing status" are defined across the affected tax credit sections. These changes would apply retroactively to the tax year beginning January 1, 2026, even though the bill itself would not take effect until May 2026.