EARNED INCOME TAX CREDIT (EITC)

Rate (Non-refundable): 20% of the federal credit 

Latest Legislative Action: On March 22, 2023, Gov. Spencer Cox signed H.B.54, expanding the state EITC from 15% to 20$ of the federal rate.

• Utah Governor Spencer Cox signed legislation to enact a state EITC as part of a larger tax cut bill.

CHILD TAX CREDIT (CTC)

Rate (Non-refundable): $1,000 per child ages 1-3

Eligibility Requirements:

• Eligible filers with married filing separately status who earn $27,000 or less.
• Eligible filers with single filing status who earn $43,000 or less.
• Eligible filers with a joint filing status who earn $54,000 or less.
• All qualifying children must be at least one year old and under the age of four.

Latest Legislative Actions:

Utah’s House Bill 316 (HB 316) was proposed in early 2025 to expand the state’s nonrefundable Child Tax Credit (CTC) to include children from birth up to age 5. It did not pass during the 2025 legislative session.

On March 22, 2023, Gov. Spencer Cox signed H.B.170, enacting the state’s first CTC. The new, non-refundable state CTC is valued at $1,000 per eligible child ages 1-3. The bill takes effect for a taxable year beginning on or after January 1, 2024.¹

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

Utah does not currently offer a state-level CDCTC.