UT HB0159

Creates a nonrefundable state income tax credit for first responder volunteers who perform at least 100 documented hours of volunteer work in Utah during the taxable year

Credit amount is $250 for 100-199 hours of service, or $500 for 200 or more hours of service

Volunteers must obtain a certificate from their first responder agency documenting their hours to claim the credit

Credit cannot be carried forward or back if it exceeds the claimant's tax liability for the year

Takes effect May 6, 2026, with retrospective operation for taxable years beginning on or after January 1, 2026