Utah HB0159 proposes a tax credit for first responder volunteers based on hours served.

Utah HB0159 establishes a nonrefundable income tax credit for individuals who volunteer as first responders. The credit amount varies based on the number of documented volunteer hours: $250 for 100 to 199 hours and $500 for 200 or more hours. To claim the credit, volunteers must obtain a certification from the first responder agency detailing their volunteer hours. The bill applies retroactively to taxable years beginning on or after January 1, 2026, and takes effect on May 6, 2026.

Utah HB0159 proposes a tax credit for first responder volunteers based on hours served.

Utah HB0159 establishes a nonrefundable income tax credit for individuals who volunteer as first responders. The credit amount varies based on the number of documented volunteer hours: $250 for 100 to 199 hours and $500 for 200 or more hours. To claim the credit, volunteers must obtain a certification from the first responder agency detailing their volunteer hours. The bill applies retroactively to taxable years beginning on or after January 1, 2026, and takes effect on May 6, 2026.