New Jersey lawmakers have introduced legislation that would expand the state’s child tax credit to families with children up to age 11, broadening a program currently limited to children under 6.

The bill would amend a 2022 law that created the refundable child tax credit for lower- and middle-income households. Under current law, resident taxpayers earning $80,000 or less may claim a credit for each qualifying child under age 6.

The proposed legislation would extend eligibility to taxpayers with children who have not attained the age of 12, beginning with tax year 2026.

Credit amounts would remain unchanged under the bill. Families earning $30,000 or less would continue to qualify for a $1,000 credit per child. The credit gradually decreases for higher income brackets, phasing down to $200 per child for taxpayers earning between $60,000 and $80,000 annually.

The measure would apply regardless of filing status and would continue allowing taxpayers to claim the credit using either a Social Security number or an Individual Taxpayer Identification Number.

Supporters of the proposal say the expansion would provide additional relief to working families facing rising costs for food, housing, child care and other household expenses.

The legislation would also preserve provisions making the credit refundable, meaning families can receive the benefit even if they owe little or no state income tax.

In addition, the Division of Taxation would continue reporting annual data on the program, including the number of taxpayers claiming the credit, the number of children benefiting, and average credit amounts.

If enacted, the bill would take effect immediately and apply retroactively to taxable years beginning on or after January 1, 2026.