First Responder Volunteer Tax Credit

5
59-10-1049
0
First Responder Volunteer Tax Credit
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Logan J. Monson
Senate Sponsor:
LONG TITLE
General Description:
This bill enacts an income tax credit for first responder volunteers.
Highlighted Provisions:
This bill:
enacts a nonrefundable income tax credit for certain first responder volunteers in an
amount corresponding to hours of service; and
requires first responder volunteers to obtain certification from the first responder agency
to claim the tax credit.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides retrospective operation.
Utah Code Sections Affected:
ENACTS:
59-10-1049
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
59-10-1049
is enacted to read:
59-10-1049
. Nonrefundable tax credit for first responder volunteers.
(1)
(a)
"First responder agency" means the same as that term is defined in Section
53-21-101
.
(b)
"First responder volunteer" means the same as that term is defined in Section
53B-8-117
.
(c)
"Qualifying claimant" means an individual who during the taxable year performs at
least 100 documented hours of volunteer work within the state as a first responder
volunteer, as stated on the certificate described in Subsection
(3)(a)
.
(2)
Subject to Subsection
(3)
, a qualifying claimant may claim a nonrefundable tax credit in
an amount equal to:
(a)
for a qualifying claimant who during the taxable year performs at least 100 but less
than 200 documented hours of volunteer work within the state as a first responder
volunteer, as stated on the certificate described in Subsection
(3)(a)
, $250; or
(b)
for a qualifying claimant who during the taxable year performs 200 or more
documented hours of volunteer work within the state as a first responder volunteer, as
stated on the certificate described in Subsection
(3)(a)
, $500.
(3)
(a)
To claim a tax credit under this section, a qualifying claimant shall, using a form
prescribed by the commission, obtain a certificate from the first responder agency for
which the qualifying claimant performed volunteer work documenting the number of
hours of volunteer work that the qualifying claimant performed for the first responder
agency during the taxable year.
(b)
A qualifying claimant who claims a tax credit under this section shall retain the
certificate described in Subsection
(3)(a)
for the same time period a person is
required to keep books and records under Section
59-1-1406
.
(4)
A qualifying claimant may not carry forward or carry back the amount of the tax credit
that exceeds the qualifying claimant's tax liability for the taxable year.
Section 2.
Effective Date.
This bill takes effect on
May 6, 2026
.
Section 3.
Retrospective operation.
This bill has retrospective operation for a taxable year beginning on or after
January 1,
2026
.
1-6-26 2:57 PM