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House approves $100 at‑home parent tax credit after extended debate
Summary
Lawmakers passed Senate Bill 62, a $100 nonrefundable income tax credit for a stay‑at‑home parent with children under 12 and household income limits; the measure passed 42–29 amid debate over fiscal impact and funding source (Uniform School Fund vs. General Fund replacement).
The Utah House passed Senate Bill 62 on Feb. 25, 1999, creating a $100 state income tax credit for an eligible at‑home parent of a child under 12 in households with joint earnings up to $50,000. The vote was 42 yes and 29 no.
Sponsor Representative Dayton described the credit as a symbolic and policy signal to support parents who choose to stay home during the early formative years. Under the bill as explained on the floor, the stay‑at‑home parent’s own…
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