The Revenue and Taxation Committee voted 5–3 to send HB 316 to the House floor with a favorable recommendation. The bill extends Utah’s child tax credit age range so that the credit applies to children younger than 6, changing the program from covering ages 1–4 to covering ages 0–5.

Representative Strong introduced the measure and explained it is a nonrefundable tax credit worth up to $1,000 per child with an income phase‑out; the sponsor said the change aims to help families with very young children cover childcare and related costs. “This child tax credit allows families to have some financial help to care for their children in whatever way they feel is best for their family,” Amy Winder Newton of the Utah Office of Families testified in support.

The bill carries a fiscal note of roughly $4 million in reduced revenue for the state. Opponents, including the Utah Taxpayers Association, urged broader base‑broadening tax policy rather than targeted credits. “We’re always looking for opportunities to broaden the base and lower the rate,” Billy Hesterman of the Utah Taxpayers Association said after testifying against the measure.

Committee debate included concerns about revenue constraints and tradeoffs with other priorities; proponents argued the modest investment supports child well‑being and family choices. The committee adopted the substitute and passed the measure with a favorable recommendation 5–3; the sponsor said the change aligns with the governor’s previous one‑year proposal to broaden the credit to infants and now extends it one year further.

Next: HB 316 will go to the House floor for consideration with the committee's favorable recommendation.