[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6353123,"mediaKeyId","2221722-aafbc19f5cdc9850d2e10585af390abd","parentId",2221722,"title","Committee backs nonrefundable tax credit to support volunteer first responders","audioSeconds",568,"startMs",1724000,"endMs",2292000,"viewUrl","/Search/View?dp=1&key=2221722-aafbc19f5cdc9850d2e10585af390abd&start=1724&end=2292","thumbnailUrl","https://assets.pipeline.soar.com/2221722-aafbc19f5cdc9850d2e10585af390abd/thumbnail_1724000.jpg","articleUrl","/articles/6353123/Utah/Committee-backs-nonrefundable-tax-credit-to-support-volunteer-first-responders","mediaUrl","https://secure.pipeline.soar.com/6353123-28ea0cf3ad4ac1ef4d3eaae507bc7b8f/orig.mp4?Expires=1771188419&Signature=KWZCzKGkUZehgtGxD7f1RIzsxtsRC1CI11pPMyL0Mz6JsY~NJew~FXJCpYgz-N6bPZHLpjF9UmIItn2sCNybGYmdspquW~JAIugFroc~Mth~iO7c6yH2EWwogPqWCAp6XV8e1W-78I~QBLRXLhy9EY2mTdc2StWiPZyxdWLD3bRrwkd~3Gi0xy1P0za6uglUYRPQtpOF5qjbNrCJrBPIzXYLrLKBvWta3lw4X20RhRoNiagKThispOApLGpCrpsoQ9X6ptvQHCTh7tnh94AvCAPj~X0G9~aGz-xqFhHCMV1VeEskN4J8Ta2MgNpygaQtbZRxXQ4jxINRKXFmpoJoSw__&Key-Pair-Id=KUT5TJCACFTXG","author","Utah State Legislature","date","2025-02-04T00:00:00Z","article","The Utah House Revenue and Taxation Standing Committee voted to pass favorably the first substitute to House Bill 275, first responder volunteer tax credit, a measure that would create a nonrefundable state tax credit for qualifying volunteer first responders.

Representative Monson, sponsor of the bill, told the committee the change was prompted by constituent concerns about recruiting and retaining volunteers in rural Utah. \"This bill provides a nonrefundable tax credit, to support and hopefully retain some of our volunteer, first responders,\" Monson said, citing volunteer firefighters, EMTs and search-and-rescue personnel as among those eligible. The bill ties the credit amount to hours of service; Monson described the structure in committee as a $500 credit at an initial threshold and a $1,000 credit for 200 hours of service or more.

The nut graf: supporters said the credit is modest and aimed at retention in jurisdictions where volunteer crews provide emergency coverage. The Tax Commission would require a certificate from the issuing agency to verify hours of service; Monson said the commission indicated it could process that verification. Committee members asked whether volunteers would qualify for a nonrefundable credit (it reduces tax liability but does not produce refunds) and whether local agencies could track hours without undue burden.

Andy Smith, representing the Rural EMS Directors Association of Utah, testified in support and told the committee many departments already track hours to meet recertification and liability requirements. \"All the hours are already tracked so we have to track them for recertification and for liability insurance,\" Smith said, adding other states use property-tax rebates or similar incentives for volunteers. The fiscal note cited in committee implied roughly 6,000 potential claimants based on the sponsor's estimate and the draft fiscal analysis.

Ending: The committee approved the first substitute by voice vote and passed the bill out favorably. Sponsors and supporters said the measure is designed to be administrable through existing agency verification and recordkeeping, though some members asked staff and agencies to monitor implementation burden and eligibility details as the bill advances.","mediaType","Video","parentTitle","House Revenue and Taxation Committee - February 04, 2025","oneSentenceSummary","The committee passed favorably the first substitute to House Bill 275, which would create a nonrefundable state tax credit for volunteer first responders tied to hours of service; testimony from rural EMS directors supported the proposal and noted agencies already track volunteer hours.","taxTitle","2025 Utah Legislature, Utah Legislature, Utah Legislative Branch, Utah","taxId",78171,"location","Utah","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":44,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6353127,"Committee advances bill to sequester unanticipated federal-driven income-tax revenue",954,770000,"/Search/View?dp=1&key=2221722-aafbc19f5cdc9850d2e10585af390abd&start=770&end=1724","https://assets.pipeline.soar.com/2221722-aafbc19f5cdc9850d2e10585af390abd/thumbnail_770000.jpg","/articles/6353127/Utah/Committee-advances-bill-to-sequester-unanticipated-federal-driven-income-tax-revenue","https://secure.pipeline.soar.com/6353127-2f0415830fc5126250661a7200d0a3da/orig.mp4?Expires=1771188419&Signature=aJ9SRugPeewikHf-IDJEyw10QYGKS2ayKaypc4XeXFrhywfjfnGz2sA8IaGhZycdOOzFOa08yaL3f73v06DNh8gLHulPc2ZRYtIme0gYF4mOe0Xrj9UqzdI0loQuP3pqYh908kKf5HQqPGJulaL~x-Y9EfTRqhYMOeSKh8e8Gof~3N5jQOOYFnVqA-n6XktjyBnhKYBMre5Af-bL4inoDANzwZ69-My4m~mAxCDXnuEapZwlAlNF3-ZU98MQem7j6pEGzUkNkItRy~Ji10YRJue733cWxashZ8Ov-Ehr0i3zMWqt0zhw5xzfLxF84BzAOKXsQ5eNz-5K~gsc6zK-mw__&Key-Pair-Id=KUT5TJCACFTXG","The Utah House Revenue and Taxation Standing Committee voted unanimously to pass favorably House Bill 216, income tax revenue amendments, a bill that would automatically place materially increased state income-tax revenues—when the increase stems from federal changes—into a restricted account until the Legislature decides how to allocate the funds.

Representative Thurston, the bill sponsor, said the measure is meant to address what he described as a \"passive tax increase\" that occurred after prior federal tax changes. \"When you do it the way they did it, they change the definition of what's taxable income,\" Thurston said, describing how Utah’s reference to the federal taxable income definition unintentionally raised state collections for some taxpayers. \"It puts it into a restricted fund until we decide as a legislature to give it back or to spend it,\" he said, adding the aim is to force a legislative decision rather than allowing automatic appropriation.

The nut graf: supporters said the bill creates transparency by requiring the Governor’s Office of Planning and Budget (GOPB), the Tax Commission, and the Legislative Fiscal Analyst (LFA) to identify material federal-driven revenue increases, notify the Legislature, and place the funds in a restricted, interest-bearing account pending legislative action. Representative Thurston and staff said the bill was drafted with input from the Tax Commission, GOPB and LFA.

Committee members asked for detail on the materiality threshold and likely fund size. The bill sets materiality at a 0.5 percent increase over expected revenue (sponsor described this as the figure chosen to avoid frequent small changes while capturing larger, consequential shifts). Committee discussion included an estimate example that a 0.5 percent increase on an $8 billion education fund would be roughly $40 million; Thurston also said the prior federal change had produced an ongoing increase he recalled as \"about a 2 and a half percent\" increase in revenues.

The bill requires the restricted account’s interest-bearing treatment; committee members discussed how interest is treated for restricted accounts (one representative noted interest earnings often flow back to the general fund). The committee approved the bill with a favorable recommendation by voice vote; the transcript records a unanimous voice vote but no roll-call tally.

Ending: The committee passed HB 216 out favorably. Sponsors and fiscal staff said further clarifications on accounting and mechanics (investment treatment and how interest is handled) may be needed as the bill advances.","House Bill 216 would require material, federally driven increases in state income-tax revenue to be held in a restricted account and require explicit legislative action before the funds are spent, a change proponents say would increase transparency and force lawmakers to decide how to use such revenue.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6353131,"House committee advances tax exemption for adaptive driving equipment",784,46000,830000,"/Search/View?dp=1&key=2221722-aafbc19f5cdc9850d2e10585af390abd&start=46&end=830","https://assets.pipeline.soar.com/2221722-aafbc19f5cdc9850d2e10585af390abd/thumbnail_46000.jpg","/articles/6353131/Utah/House-committee-advances-tax-exemption-for-adaptive-driving-equipment","https://secure.pipeline.soar.com/6353131-fe1951b3f43fb33c33f25d7a159a40ca/orig.mp4?Expires=1771188419&Signature=icb15kwDBQ1AwCO6E8eXgd7W795NRVHlVCl9MYm9CYsIWKb9-PiEgSKLCokYHLL-RX8lps6dlr--mYjrI7ALBRfGwPkaO4I-~QO3-AvqRas9Svg7RFn8H95cBWIRTR8yAf1sGXZhauP2COMDQCid899UGnWwMN-NeDqgJD9za2xRdGGPcBSNQN~g7Zfcu3DzXVcxul2EyAvzd1NwsUaRIb9v4yV~uyd0ErlZ57OtB52V~-ckq3xF5ij9ClRz0y59aK5IjxXzYZdiX57D6FzZ9GkHRpxMiurCMwu-2qZkOLqdRzYrDAW2hePRhg05m50aN-FEE6MX50UP12pM-a~RXA__&Key-Pair-Id=KUT5TJCACFTXG","The Utah House Revenue and Taxation Standing Committee voted to pass favorably the first substitute to House Bill 79, adaptive driving equipment amendments, after the bill’s sponsor described constituent circumstances that motivated the change.

The bill, presented by Representative Watkins, would allow owners of motor vehicles with adaptive driving equipment already installed to claim a sales-tax exemption provided certain conditions are met and the vehicle was purchased through a licensed vehicle dealer. \"We think it's a great idea,\" Representative Watkins said, describing an agreement with the Tax Commission to avoid adding administrative staff by routing verification through dealers. Watkins told the committee that a constituent had purchased a vehicle with roughly $12,000–$13,000 of adaptive equipment installed on a vehicle that otherwise cost about $5,000, creating a tax-affordability issue for the family.

The nut graf: proponents said the substitute narrows where vehicles and adaptive equipment can be purchased and shifts recordkeeping to dealers so the Tax Commission does not need to hire additional staff to check installations. Representative Watkins said the substitute lets dealers “subtract the amount for the driving equipment” when collecting sales tax and maintain normal records, reducing the Tax Commission’s enforcement burden.

In committee discussion, Representative Daley Provo moved adoption of the first substitute and then moved that the committee pass the bill out favorably. Adam Jones of the Utah Automotive Alliance, who spoke in support from the public, said the used-car industry had \"no major concerns with the bill. Just a couple things\" and highlighted a practical problem for used-car dealers: purchase contracts or auction paperwork do not always break out the portion of a sale price attributable to adaptive equipment versus the base vehicle. \"There are a number of dealers out there that that's what they specialize in is helping, these type of customers that need wheelchair accessibility or added things to their vehicles,\" Jones said.

Committee members asked how dealers would determine the value of adaptive equipment when reselling vehicles; Jones and committee members agreed the valuation could be approximate (for instance using common vehicle guides) but that separating equipment value from total sale price can be difficult when equipment was added by a prior owner or via auction. Representative Daley Provo said the substitute was intended to limit eligibility in ways that reduce administrative cost but acknowledged it may \"help some people but maybe not as many as we want.\" No roll-call tally was recorded in the transcript; the committee approved the bill by voice vote.

Ending: The committee passed the first substitute of HB 79 out of committee with a favorable recommendation; the bill will proceed according to chamber rules for floor consideration. Committee discussion and public testimony flagged two implementation issues for sponsors and agencies to resolve before floor action: (1) how dealers and the Tax Commission will apportion sale price when adaptive equipment is preinstalled on a used vehicle and (2) whether the fiscal note should be adjusted to reflect the narrower eligibility in the substitute.","The Utah House Revenue and Taxation Standing Committee voted to pass favorably the first substitute to House Bill 79, which narrows eligibility for a sales-tax exemption on adaptive driving equipment and delegates much of the administrative verification to vehicle dealers and the Motor Vehicle Division.","actionData","errors"]

Article not found

Committee backs nonrefundable tax credit to support volunteer first responders

Committee advances bill to sequester unanticipated federal-driven income-tax revenue

House committee advances tax exemption for adaptive driving equipment