H.B. 178

1

TAX CREDIT FOR VOLUNTEER SERVICE BY
2 A HEALTH CARE PROFESSIONAL
3 2006 GENERAL SESSION
4 STATE OF UTAH
5 Chief Sponsor: Stephen D. Clark
6 Senate Sponsor: ____________
7
8 LONG TITLE
9 General Description:
10 This bill amends the Individual Income Tax Act to provide a nonrefundable tax credit.
11 Highlighted Provisions:
12 This bill:
13 . defines terms;
14 . provides a nonrefundable tax credit for volunteer service by a health care
15 professional; and
16 . provides procedures and requirements for claiming the tax credit.
17 Monies Appropriated in this Bill:
18 None
19 Other Special Clauses:
20 This bill has retrospective operation for taxable years beginning on or after January 1,
21 2006.
22 Utah Code Sections Affected:
23 ENACTS:
24 59-10-134.3, Utah Code Annotated 1953
25
26 Be it enacted by the Legislature of the state of Utah:
27 Section 1. Section 59-10-134.3 is enacted to read:

28 59-10-134.3. Nonrefundable tax credit for volunteer service by a health care
29 professional.
30 (1) As used in this section:
31 (a) (i) "Claimant" means a resident or nonresident individual who:
32 (A) is a health care professional; and
33 (B) has state taxable income under Part 1, Determination and Reporting of Tax
34 Liability and Information.
35 (ii) "Claimant" does not include a:
36 (A) nonresident estate;
37 (B) resident estate;
38 (C) nonresident trust; or
39 (D) resident trust.
40 (b) "Health care facility" is as defined in Section 58-13-3 .
41 (c) "Health care professional" is as defined in Section 58-13-3 .
42 (d) "Remuneration or compensation" is as defined in Section 58-13-3 .
43 (e) "Total hours of volunteer service" is a time period:
44 (i) equal to the total number of hours of volunteer service a claimant performs during a
45 taxable year; and
46 (ii) calculated by:
47 (A) adding each:
48 (I) whole hour of volunteer service; and
49 (II) portion of an hour of volunteer service; and
50 (B) if the total number of hours of volunteer service added under Subsection
51 (1)(e)(ii)(A) is not in whole hour increments, that total number of hours of volunteer service
52 shall be rounded up to the next whole hour.
53 (f) "Volunteer service" means health care treatment provided by a health care
54 professional at or on behalf of a health care facility if:
55 (i) the health care treatment is within the scope of the health care professional's license
56 under Title 58, Occupations and Professions; and
57 (ii) neither the health care professional nor the health care facility receives
58 remuneration or compensation for the treatment.

59 (2) For taxable years beginning on or after January 1, 2006, a claimant may claim a
60 nonrefundable tax credit:
61 (a) as provided in this section; and
62 (b) against taxes otherwise due under this chapter.
63 (3) Except as provided in Subsection (4), the amount of the tax credit under Subsection
64 (2) is an amount equal to the product of:
65 (a) the total hours of volunteer service the claimant performs during the taxable year;
66 and
67 (b) $50.
68 (4) A tax credit under this section may not exceed $5,000 for any taxable year.
69 (5) (a) For any taxable year for which a claimant claims a tax credit under this section,
70 the claimant shall obtain a written statement from each health care facility:
71 (i) at or on behalf of which the claimant provides volunteer service for which the
72 claimant claims a tax credit under this section; and
73 (ii) listing the total hours of volunteer service performed by the claimant during the
74 taxable year.
75 (b) A claimant shall retain the written statement described in Subsection (5)(a) for
76 three years after the date the return is filed claiming the tax credit.
77 (6) A claimant may not carry forward or carry back a tax credit under this section.
78 Section 2. Retrospective operation.
79 This bill has retrospective operation for taxable years beginning on or after January 1,
80 2006.




Legislative Review Note
as of 2-3-06 12:57 PM

Based on a limited legal review, this legislation has not been determined to have a high
probability of being held unconstitutional.

Office of Legislative Research and General Counsel