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Read. Follow. Verify.Utah creates state income tax credit up to $500 for volunteer first responders based on service hours
Last action · March 6, 2026: House/ filedSponsor: Logan Monson
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What This Bill Proposed
Utah establishes a nonrefundable income tax credit ranging from $250 to $500 for first responder volunteers who complete at least 100 documented hours of service during the taxable year. Volunteers must obtain and retain a certification from their first responder agency to claim the credit, which applies retroactively to taxable years beginning on or after January 1, 2026.
Qualifying volunteer first responders can reduce their state income tax liability by $250 for 100 to 199 hours of service or $500 for 200 or more hours, provided they secure the required agency certification and have sufficient tax liability since the credit cannot be carried forward or back.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
First responder volunteers
Eligible individuals who complete at least 100 hours of volunteer service can claim a nonrefundable tax credit of $250 or $500 against their state income tax liability.
First responder agencies
Agencies must issue certificates using a form prescribed by the commission to document the volunteer hours performed by qualifying claimants.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
How many hours of volunteer work are required to qualify for the tax credit?
Can unused tax credit amounts be carried over to future tax years?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · introduced in the House.
Procedural history
11 actions- Mar 6, 2026HouseHouse/ filed
- Mar 6, 2026HouseHouse/ strike enacting clause
- Jan 22, 2026HouseHouse/ received fiscal note from Fiscal Analyst
- Jan 21, 2026ReleasedLFA/ fiscal note publicly available for HB0159
- Jan 20, 2026HouseIntroducedHouse/ 1st reading (Introduced)
- Jan 16, 2026Version SponsorLFA/ fiscal note sent to sponsor for HB0159
Show 5 earlier actions
- Jan 14, 2026HouseHouse/ received bill from Legislative Research
- Jan 6, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for HB0159
- Jan 6, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for HB0159
- Jan 6, 2026Legislative Research and General CounselNumbered Bill Publicly Distributed
- Jan 6, 2026Legislative Research and General CounselBill Numbered but not Distributed
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
le.utah.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 60)
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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