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Did Not Advance

Utah creates state income tax credit up to $500 for volunteer first responders based on service hours

Original title: First Responder Volunteer Tax Credit

Last action · March 6, 2026: House/ filedSponsor: Logan Monson

Introduced
Committee
Floor Vote
Passed
Law

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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.

Why it matters

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.

Directly affected

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.

Directly affected

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?
An individual must perform at least 100 documented hours of volunteer work within the state as a first responder volunteer during the taxable year.
Can unused tax credit amounts be carried over to future tax years?
No, a qualifying claimant may not carry forward or carry back the amount of the tax credit that exceeds their tax liability for the taxable year.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · introduced in the House.

Procedural history

11 actions
  1. Mar 6, 2026House
    House/ filed
  2. Mar 6, 2026House
    House/ strike enacting clause
  3. Jan 22, 2026House
    House/ received fiscal note from Fiscal Analyst
  4. Jan 21, 2026Released
    LFA/ fiscal note publicly available for HB0159
  5. Jan 20, 2026HouseIntroduced
    House/ 1st reading (Introduced)
  6. Jan 16, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for HB0159
Show 5 earlier actions
  1. Jan 14, 2026House
    House/ received bill from Legislative Research
  2. Jan 6, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for HB0159
  3. Jan 6, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for HB0159
  4. Jan 6, 2026Legislative Research and General Counsel
    Numbered Bill Publicly Distributed
  5. Jan 6, 2026Legislative Research and General Counsel
    Bill 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

State Tax Commission
OrganizationState Tax Commission“Prescribes the form for obtaining a certificate to claim the tax credit.”Map →

Sources

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 60)
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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