First Responder Volunteer Tax Credit

HB 159 creates a nonrefundable income tax credit for Utah residents who volunteer as first responders. It provides $250 for 100-199 volunteer hours or $500 for 200+ hours per year, directly benefiting certified first responder volunteers who meet the hour requirements. To claim the credit, volunteers must obtain a certification from their agency documenting their hours and retain this record for tax purposes. The credit applies retroactively to taxable years beginning January 1, 2026, and takes effect May 6, 2026. This policy incentivizes community service by reducing tax liability for qualifying volunteers.