Bill > HB0275

This bill establishes a nonrefundable tax credit for first responder volunteers in Utah, providing financial recognition for individuals who volunteer significant time with first responder agencies. The bill defines a "qualifying claimant" as someone who completes at least 100 documented volunteer hours within the state during a taxable year, with two levels of tax credit available: $500 for volunteers who complete 100-199 hours and $1,000 for those completing 200 or more hours. To claim the credit, volunteers must obtain a certificate from their first responder agency documenting their volunteer hours, using a form prescribed by the state commission, and must retain this certificate for record-keeping purposes. The tax credit cannot be carried forward or backward if it exceeds the claimant's tax liability for the year. The bill will take effect on May 7, 2025, and has retrospective operation for taxable years beginning on or after January 1, 2025, meaning volunteers can claim the credit for the 2025 tax year and potentially beyond, subject to future legislative changes.

Budget and Finance

https://le.utah.gov/~2025/bills/static/HB0275.html