Utah legislation · 2026 General Session
Utah HB159: First Responder Volunteer Tax Credit
Status: Failed, March 6, 2026
This bill enacts an income tax credit for first responder volunteers.
What the bill says
From the introduced text, January 6, 2026:
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 …
Sponsors
- Monson, Logan (R, 69) · primary sponsor
Latest actions
- : House/ filed
- : House/ strike enacting clause
- : House/ received fiscal note from Fiscal Analyst
- : LFA/ fiscal note publicly available for HB0159
- : House/ 1st reading (Introduced)
- : LFA/ fiscal note sent to sponsor for HB0159
- : House/ received bill from Legislative Research
- : LFA/ bill sent to agencies for fiscal input for HB0159
- : LFA/ bill assigned to staff for fiscal analysis for HB0159
- : Numbered Bill Publicly Distributed
Subjects: Income Tax, State Tax Commission, Tax Credits, Revenue and Taxation, Individual Income Tax
Common questions
- What is HB159?
- HB159 is a bill in the Utah Legislature (2026 General Session): First Responder Volunteer Tax Credit.
- What does HB159 do?
- This bill enacts an income tax credit for first responder volunteers.
- What is the status of HB159?
- Failed as of March 6, 2026. Latest action: House/ filed (March 6, 2026).
- Who sponsored HB159?
- Monson, Logan (R, 69).
- Where is the official record for HB159?
- On the Utah Legislature website: https://le.utah.gov/~2026/bills/static/HB0159.html
Source: official Utah record. Tracked by Delilah, AI for legislation across all 50 states and Congress.