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Utah's nonrefundable child tax credit provides $1,000 per child under age six, but the credit shrinks once a family's income passes certain limits. This bill would raise those income limits so more families can claim the full credit: the threshold would rise from $27,000 to $30,500 for married people filing separately, from $43,000 to $49,000 for single filers or heads of household, and from $54,000 to $61,000 for married couples filing jointly. Above these new limits, the credit would still be reduced by 10 cents for every dollar of income over the threshold. These changes would apply retroactively starting with the 2026 tax year.