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Utah currently offers no state income tax break for people who volunteer as first responders, but this bill would create one. Volunteers who complete at least 100 documented hours of service in a year for a first responder agency could claim a $250 nonrefundable state income tax credit, while those who reach 200 or more hours could claim $500. To use the credit, a volunteer would need to get a certificate from the first responder agency verifying their hours and keep that record on file, and the credit could only reduce a person's tax bill down to zero rather than generate a refund or be saved for future years. If passed, the credit would apply starting with the 2026 tax year.