Appendix: Nonrefundable State Child Tax Credits, 2027

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Note: Revenue data come from various official sources and use FY2027 estimates when available. TY2025 most recent in Utah. Oklahoma estimates are from FY2024 and Arizona is from TY2023 and fiscal notes from changes made in 2026.
Source: Institute on Taxation and Economic Policy analysis of state tax forms and recently enacted legislation. September 15, 2026