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Committee backs nonrefundable tax credit to support volunteer first responders
Summary
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.
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.
