Expands child tax credit eligibility to resident taxpayers with children ages six to 11.

This bill expands New Jersey's child tax credit to cover children aged six through 11, previously limited to children under six. It applies to resident taxpayers with New Jersey taxable income of $80,000 or less, maintaining the same credit structure: $1,000 for incomes up to $30,000, phasing down to $200 for incomes between $60,000 and $80,000. The credit remains refundable and does not affect eligibility for other state benefits. This change takes effect for tax years beginning January 1, 2023.