Child tax credit.

Wyoming's HB 104 establishes a $200 per-child tax credit for full-time Wyoming residents with children claimed as dependents. The credit is limited to taxes paid to Wyoming (capped at $200 per child) and requires applicants to prove residency, dependency claims, and no duplicate claims by others. The bill appropriates $5 million from the general fund to cover refunds, with funds expiring June 30, 2026, and refunds prorated if funds are insufficient. It applies to tax years starting in 2025, requiring applications by March 1 each year.