S.B. 210

1

INCOME TAX CREDIT FOR STAY-AT-HOME
2 PARENTS OR GUARDIAN
3 1998 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Robert M. Muhlestein
6 AN ACT RELATING TO INDIVIDUAL INCOME TAX; CREATING A TAX CREDIT FOR
7 CERTAIN PARENTS.
8 This act affects sections of Utah Code Annotated 1953 as follows:
9 ENACTS:
10 59-10-108.1, Utah Code Annotated 1953
11 Be it enacted by the Legislature of the state of Utah:
12 Section 1. Section 59-10-108.1 is enacted to read:
13 59-10-108.1. Tax credit for at-home parent or guardian.
14 (1) As used in this section, "at-home parent" means a parent or guardian who:
15 (a) cares for one or more of his or her own children who are not yet age six as of December
16 31; and
17 (b) has an annual state taxable income of $3,000 or less.
18 (2) For tax years beginning January 1, 1999, and thereafter, there is allowed to each
19 at-home parent, as a credit against the income tax due as provided in the following table:
20 If the state taxable income is: The tax credit is:
21 Less than or equal $500 per child
22 to $20,000
23 Greater than $20,000 $450 per child
24 but less than or
25 equal to $22,500
26 Greater than $22,500 $400 per child
27 but less than or

1 equal to $25,000
2 Greater than $25,000 $350 per child
3 but less than or
4 equal to $27,500
5 Greater than $27,500 $300 per child
6 but less than or
7 equal to $30,000
8 Greater than $30,000 $250 per child
9 but less than or
10 equal to $32,500
11 Greater than $32,500 $200 per child
12 but less than or
13 equal to $35,000
14 Greater than $35,000 $150 per child
15 but less than or
16 equal to $37,500
17 Greater than $37,500 $100 per child
18 but less than or
19 equal to $40,000
20 Greater than $40,000 $50 per child




Legislative Review Note
as of 2-10-98 11:20 AM

A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel

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