H.B. 159: First Responder Volunteer Tax Credit

What the bill does

Did not pass both chambers; the bill was filed on March 6, 2026.

This bill enacts an income tax credit for first responder volunteers.

• Enacts a nonrefundable income tax credit for certain first responder volunteers in an amount corresponding to hours of service
• Requires first responder volunteers to obtain certification from the first responder agency to claim the tax credit

The description and list come from the bill's own long title as recorded by the Legislature. Read the official bill. The Ledger takes no position on it.

Subjects: Income Tax · State Tax Commission · Revenue and Taxation · Individual Income Tax · Tax Credits

How it moved

1. January 20, 2026 · House1st reading (Introduced)Rules Committee
2. March 6, 2026 · Housefiledfile for bills not passed

Steps as the Legislature recorded them; clerical and fiscal-staff entries are left out. Numbers such as 54-14-7 are yeas, nays and absent.

Fiscal note

From the Legislative Fiscal Analyst's note on H.B. 159, dated January 21, 2026. A fiscal note estimates direct costs and revenue; it is not an appropriation.

• State revenue: Enactment of this legislation may decrease Income Tax Fund revenue by an estimated $2,000,000 annually beginning in FY 2027 as a result of the tax credit authorized in the bill.
• State expenditures: Enactment of this legislation could cost the Tax Commission $3,900 one-time from the Income Tax Fund in FY 2027 for system changes.
• Local government: Enactment of this legislation likely will not result in direct, measurable costs for local governments.
• Individuals and businesses: Enactment of this legislation would provide a nonrefundable individual income tax credit for first responder volunteers of either $250 or $500, depending on hours of first responder volunteer work performed within the state. An estimated 6,000 first responder volunteers may qualify for an average $333 tax credit, for an aggregate total of $2,000,000 beginning in FY 2027.

Bill overview

Sponsor: Logan Monson

Legislature passed-list status: Not available in the saved metadata.

Passed-list membership is not a finding that a bill was signed or took effect. A bill absent from that list is not necessarily pending or defeated.

Latest recorded action

filed
Action date: March 6, 2026

The full step list is above. Find the bill in the official session list for status, hearings and committee records.

Recorded floor votes

No floor-vote records for this bill and session are available here. This does not mean no vote occurred; consult the official bill record.

Ledger coverage

No Ledger stories with an explicit source link to this bill and session are listed here.