From the earliest days of the Restored Church, it has been taught that young children do not need to be baptized because they are incapable of sin. (See D&C 29:46-50.)
The Prophet Joseph Smith noted: "Baptism is for the remission of sins. Children have no sins. Jesus blessed them and said, `Do what you have seen me do.' Children are all made alive in Christ, and those of riper years through faith and repentance." (History of the Church 5:499.)Brigham Young taught: "Infants are pure, . . . and consequently are incapable of being baptized for the remission of sin. If we have sinned, we must know good from evil; an infant does not know this, it cannot know it. . . ."
(Discourses of Brigham Young, pp. 158-59.)
President Spencer W. Kimball taught: "Little children and mental incompetents are not held responsible, but all others will receive either blessings, advancements, and rewards, or penalties and deprivation, according to their reaction to God's plan when it is presented to them and to their faithfulness to that plan." (The Miracle of Forgiveness, p. 14.)