Bill > HB0159

This bill establishes a nonrefundable income tax credit for individuals who volunteer as first responders in Utah, meaning those who provide emergency services like firefighting or medical assistance. To qualify for this credit, an individual must be a "qualifying claimant," which means they have volunteered at least 100 documented hours within the state for a "first responder agency" (defined by existing law as entities like fire departments or emergency medical services). The credit amount varies: $250 for those who volunteer between 100 and 199 hours, and $500 for those who volunteer 200 or more hours in a taxable year. To claim the credit, individuals must obtain a certificate from the agency they volunteered with, documenting their hours, and keep this certificate for tax record purposes. Importantly, this credit is nonrefundable, meaning it can reduce a taxpayer's liability to zero but any excess credit cannot be refunded or carried over to future tax years. The bill takes effect on May 6, 2026, and applies retroactively to taxable years beginning on or after January 1, 2026.

https://le.utah.gov/~2026/bills/static/HB0159.html