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Senate substitutes and temporarily shelves stay‑at‑home parents tax credit after amendment
Summary
Senate substituted and amended SB 210 — a tax credit proposal for low‑income stay‑at‑home parents — including an eligibility cap (>$40,000 and ≤$75,000). Senators discussed the fiscal note (transcript references $8M rising to $11M from federal credits); the bill was circled for further work.
Senate Bill 210, a proposal to provide an income‑tax credit for stay‑at‑home parents with young children, was substituted and amended on the Utah Senate floor on Feb. 26, 1998.
Senator Muehlstein introduced a second substitute of the bill, explaining technical changes requested by the Tax Commission and moving the bill's start date to a later implementation (the floor record indicates the sponsor preferred building it into next year's budget). The sponsor said the changes were meant to ensure the bill can be administered correctly.
Senator Stevenson spoke in support, describing the measure as a way to afford low‑income parents a choice to stay at home and noting the bill targets families with children under 6. On the fiscal side, the transcript refers to federal child‑tax credits producing roughly $8 million that year and rising to $11 million next year; the sponsor suggested the state could repurpose that benefit without drawing from current-year budget appropriations.
Senator Warren offered an amendment to add an upper‑income limit to eligibility: after 'greater than $40,000' insert 'but less than or equal to $75,000' on page 2. The amendment was described on the floor as 'friendly' and was adopted; senators agreed the change could reduce the fiscal impact. After debate and amendments, the sponsor moved to circle the bill to allow additional fiscal review and drafting, and the motion to circle carried.
No final enactment occurred that day; the bill was substituted, amended on the floor, and circled for further fiscal analysis and possible inclusion in the budget process.
