Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 275 (2025GS)

Sponsor

Rep. Monson, Logan

Final action

House/ filed 3/7/2025

Outcome

Failed / filed without passage

Summary

What it does

• 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.

Every vote on this bill

Bill text

5
59-10-1048
First Responder Volunteer Tax Credit
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Logan J. Monson
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.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill has retrospective operation.
Utah Code Sections Affected:
ENACTS:
59-10-1048
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
59-10-1048
 is enacted to read:
59-10-1048. Nonrefundable tax credit for first responder volunteers.
(1)
As used in this section:
(a)
"First responder volunteer" means the same as that term is defined in Section 
53B-8-117
.
(b)
"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.
(2)
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, $500; 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, 
$1,000.
(3)
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 7, 2025
.
Section 3. 
Retrospective operation.
This bill has retrospective operation for a taxable year beginning on or after January 1, 
2025.
1-20-25 12:51 PM