- New bill would limit tax credits for non-married individuals in attempt to incentivize marriage.
- Utah has the top rate of two-parent households in the country. But that number is falling.
- Another bill would increase the child tax credit to include families making up to $61,000.
Utah lawmakers have signaled a sense of urgency to rescue — or at least ensure the government does not erode — one of the core pillars of the state’s success: families led by married parents.
The Legislature is advancing policies that would incentivize marriage, support young children and prevent elected leaders from passing policies that could negatively impact family structure.
One of the key proposals would limit tax breaks that benefit individuals who file by themselves but then disappear when individuals file as a married couple.
Tax penalties present an obstacle to married households, which threatens the best foundation for kids to have good life outcomes, according to Rep. Melissa Ballard, R-North Salt Lake, who is the sponsor of HB210.
“If our policies discourage you from getting married, that is encouraging you to stay in poverty,” Ballard told the Deseret News. “In Utah, we prioritize strong marriages. It’s now time for resources to reflect that.”
Utah’s marriage miracle
Utah is unmatched when it comes to the share of children raised in a home with married parents. Its rate of two-parent households is nearly 20-percentage points higher than the national average of 63%.
Across the state, 80% of households are headed by two parents. In Utah County, this reaches nearly 9 in 10 — an “almost unfathomably high” amount, according to some scholars. And this has widespread impacts.
Utah consistently ranks No. 1 in social mobility, or the ability for individuals to improve their economic standing. The strongest predictor of upward mobility, according to some economists, is the share of two-parent families.
But Utah’s family advantage is not guaranteed.
Between 2012 and 2021, marriage rates fell by 20% in Utah, even as they rose in Wyoming and Idaho. Utah also went from having the most births per woman, to the fastest falling fertility rate. The state now ranks No. 10.
“I really do think the falling birth rate ... is one of the top issues that we have to deal with,” Sen. Lincoln Fillmore said. “I don’t know what policy levers we can pull, but I know if it doesn’t change, that the future will be much darker.”
Tax penalties on marriage in Utah
In a 2025 report, the Kem C. Gardner Policy Institute found “marriage penalties” in the Utah tax code where tax credits have income thresholds for married couples that are less than double the cap for single filers.
This means that if an individual who qualifies for the taxpayer, Social Security, retirement or child tax credits were to get married they could lose the tax break, even if their partner also previously qualified for it.
“Working class couples with kids ... are more likely to be steered away from marriage by benefits that unintentionally penalize putting a ring on it,” National Marriage Project director Brad Wilcox said.
The bill would remove this disincentive to get married by lowering the income threshold for single individuals to qualify for the tax credits so that the cap is exactly 50% of the threshold for married individuals.
U.S. Rep. Blake Moore, of Utah’s 1st District, told the Deseret News he hopes Ballard’s proposal will help him build momentum for similar changes at the federal level, which he tried to include in last year’s “big, beautiful bill.”
“There is no reason for couples to lose access to tax advantages they had before marriage. Instead of penalizing marriage, our tax code should reflect the family values that Utahns care so deeply about,” Moore said.
Supporting families
Ballard’s bill would create a marriage tax credit for couples making under $90,000. Ballard also encouraged lawmakers to increase the child tax credit to make up for the slight tax increase on individuals filing alone or as head of household.
Immediately after Ballard’s bill exited the House tax committee on Friday, lawmakers advanced a bill from Rep. Tracy Miller, R-South Jordan, that would raise the income cap to qualify for the state’s tax credit for children under 6.
HB290 would increase the threshold for qualifying families from $54,000 to $61,000. Utah Gov. Spencer Cox has called for expanding the $1,000 child tax credit by $220 for around 11,100 families with children under the age of 4.
Other policies meant to strengthen Utah families by promoting marriage include:
- HJR18, sponsored by Ballard, which would affirm the state’s view on the importance of families and urge Congress to eliminate marriage penalties in federal tax policies and programs.
- HB324, also sponsored by Ballard, which would allow the Utah Marriage Commission to receive an additional $200,000 from marriage license fees to promote strong marital relationships.
- HJR12, sponsored by Rep. Nicholeen Peck, R-Tooele, would highlight the effect of two-parent households on economic stability and state the Legislature’s support of policies promoting married families.
- SB232, sponsored by Fillmore, R-South Jordan, would require state agencies and local governments to formally consider the impact new rules may have on “family health, stability and formation.”
“There is a degree of urgency for these conversations,” said Nic Dunn, vice president of strategy at Sutherland Institute. “How do we make sure that we are incentivizing the right things, or, at the very least, not disincentivizing things that would otherwise be optimal?”