H.B. 79

1

INCOME TAX CREDIT FOR AT-HOME
2 PARENT
3 2009 GENERAL SESSION
4 STATE OF UTAH
5 Chief Sponsor: Jack R. Draxler
6 Senate Sponsor: ____________
7
8 LONG TITLE
9 General Description:
10 This bill amends the Individual Income Tax Act relating to a nonrefundable tax credit
11 for an at-home parent.
12 Highlighted Provisions:
13 This bill:
14 . increases the amount of the nonrefundable tax credit from $100 to $200; and
15 . makes technical changes.
16 Monies Appropriated in this Bill:
17 None
18 Other Special Clauses:
19 This bill has retrospective operation for a taxable year beginning on or after January 1,
20 2009.
21 Utah Code Sections Affected:
22 AMENDS:
23 59-10-1005, as last amended by Laws of Utah 2007, Chapter 122
24
25 Be it enacted by the Legislature of the state of Utah:
26 Section 1. Section 59-10-1005 is amended to read:
27 59-10-1005. Tax credit for at-home parent.

28 (1) As used in this section:
29 (a) "At-home parent" means a parent:
30 (i) who provides full-time care at the parent's residence for one or more of the parent's
31 own qualifying children;
32 (ii) who claims the qualifying child as a dependent on the parent's individual income
33 tax return for the taxable year for which the parent claims the credit; and
34 (iii) if the sum of the following amounts are $3,000 or less for the taxable year for
35 which the parent claims the credit:
36 (A) the total wages, tips, and other compensation listed on all of the parent's federal
37 Forms W-2; and
38 (B) the gross income listed on the parent's federal Form 1040 Schedule C, Profit or
39 Loss From Business.
40 (b) "Parent" means an individual who:
41 (i) is the biological mother or father of a qualifying child;
42 (ii) is the stepfather or stepmother of a qualifying child;
43 (iii) (A) legally adopts a qualifying child; or
44 (B) has a qualifying child placed in the individual's home:
45 (I) by a child placing agency as defined in Section 62A-4a-601 ; and
46 (II) for the purpose of legally adopting the child;
47 (iv) is a foster parent of a qualifying child; or
48 (v) is a legal guardian of a qualifying child.
49 (c) "Qualifying child" means a child who is no more than 12 months of age on the last
50 day of the taxable year for which the tax credit is claimed.
51 (2) [For taxable years beginning on or after January 1, 2000, a] A claimant may claim
52 on the claimant's individual income tax return a nonrefundable tax credit of [$100] $200 for
53 each qualifying child if:
54 (a) the claimant or another claimant filing a joint individual income tax return with the
55 claimant is an at-home parent; and
56 (b) the adjusted gross income of all of the claimants filing the individual income tax
57 return is less than or equal to $50,000.
58 (3) A claimant may not carry forward or carry back a tax credit authorized by this

59 section.
60 (4) It is the intent of the Legislature that for fiscal years beginning on or after fiscal
61 year 2000-01, the Legislature appropriate from the General Fund a sufficient amount to replace
62 Education Fund revenues expended to provide for the tax credit under this section.
63 Section 2. Retrospective operation.
64 This bill has retrospective operation for a taxable year beginning on or after January 1,
65 2009.




Legislative Review Note
as of 12-4-08 11:19 AM

Office of Legislative Research and General Counsel