First Responder Volunteer Tax Credit

HB 275 creates a Utah income tax credit for volunteer first responders who complete 100+ documented hours of service annually. It provides a $500 credit for 100-199 hours or $1,000 for 200+ hours, reducing tax owed but not creating refunds. Volunteers must obtain agency certification documenting their hours to claim the credit, which applies retroactively to 2025 tax years. The credit is nonrefundable and requires retention of certification records for tax compliance.