Increases child tax credit for children under six and extends eligibility to children ages six to 11.

This bill increases the amount of the State child tax credit for resident taxpayers with children under age six and expands eligibility for the credit to resident taxpayers with children ages six to 11. The credit amount varies based on income, with a maximum of $2,500 per taxpayer. The bill applies to tax years beginning on and after January 1, 2026.

Increases child tax credit for children under six and extends eligibility to children ages six to 11.

This bill increases the amount of the State child tax credit for resident taxpayers with children under age six and expands eligibility for the credit to resident taxpayers with children ages six to 11. The credit amount varies based on income, with a maximum of $2,500 per taxpayer. The bill applies to tax years beginning on and after January 1, 2026.