Complete Bill History



House File 289       



                                    HOUSE FILE       
                                    BY  HEATON, J. SMITH,
                                        RAYHONS, LOFGREN,
                                        WORTHAN, SODERBERG,
                                        ARNOLD, TJEPKES,
                                        DE BOEF, HUSEMAN, and
                                        BRANDENBURG

                                         A BILL FOR

     1 An Act providing a credit against the individual income tax for
     2    volunteer fire fighters, certified reserve peace officers,
     3    and volunteer emergency medical services personnel and
     4    including effective and applicability date provisions.
     5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
       TLSB 2174HH (3) 84
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PAG LIN



  1  1    Section 1.  Section 422.12, subsection 2, Code 2011, is
  1  2 amended by adding  the following new paragraph:
  1  3    NEW PARAGRAPH.  c.  (1)  A volunteer fire fighter, certified
  1  4 reserve peace officer, and volunteer emergency medical services
  1  5 personnel credit equal to five hundred dollars.
  1  6    (2)  If the taxpayer is not a volunteer fire fighter,
  1  7 certified reserve peace officer, or volunteer emergency medical
  1  8 services personnel for the entire tax year, the amount of the
  1  9 credit stated in subparagraph (1) shall be prorated and the
  1 10 amount of credit shall equal the maximum amount of credit for
  1 11 the tax year, divided by twelve, multiplied by the number
  1 12 of months in the tax year that the taxpayer was a volunteer
  1 13 fire fighter, certified reserve peace officer, or volunteer
  1 14 emergency medical services personnel.  The credit amount shall
  1 15 be rounded to the nearest five dollars.
  1 16    (3)  If the taxpayer is a volunteer fire fighter, certified
  1 17 reserve peace officer, or volunteer emergency medical services
  1 18 personnel during any part of a month, the taxpayer shall be
  1 19 considered a volunteer fire fighter, certified reserve peace
  1 20 officer, or volunteer emergency medical services personnel
  1 21 for the entire month.  If the taxpayer can claim the credit
  1 22 for being a volunteer fire fighter, certified reserve peace
  1 23 officer, or volunteer emergency medical services personnel in
  1 24 the same month, a credit may be claimed for only one position
  1 25 for that month.
  1 26    (4)  The taxpayer shall have a written statement from the
  1 27 fire chief, the police chief or sheriff, or from another
  1 28 appropriate supervisor verifying that the taxpayer was a
  1 29 volunteer fire fighter, certified reserve peace officer, or
  1 30 volunteer emergency medical services personnel during the
  1 31 months for which the credit under this subsection is claimed.
  1 32    (5)  For purposes of this paragraph "c":
  1 33    (a)  "Certified reserve peace officer" means a reserve peace
  1 34 officer certified through the Iowa law enforcement academy as
  1 35 provided in section 80D.4 or a person certified pursuant to
  2  1 section 80D.3, subsection 3, paragraph "b".
  2  2    (b)  "Emergency medical services personnel" means an emergency
  2  3 medical care provider who is certified as a first responder
  2  4 pursuant to chapter 147A.
  2  5    (c)  "Volunteer fire fighter" means a volunteer fire fighter
  2  6 as defined in section 85.61 who has met the minimum training
  2  7 standards established by the fire service training bureau
  2  8 pursuant to chapter 100B.
  2  9    Sec. 2.  EFFECTIVE AND APPLICABILITY DATES.  This Act takes
  2 10 effect January 1, 2012, for tax years beginning on or after
  2 11 that date.
  2 12                           EXPLANATION
  2 13    This bill provides an individual income tax credit of $500 to
  2 14 an individual who was a volunteer fire fighter who has met the
  2 15 minimum training standards, a certified reserve peace officer,
  2 16 or a certified volunteer emergency medical services personnel.
  2 17 The credit is to compensate the individual for providing these
  2 18 services on a volunteer or reserve basis.  If the individual
  2 19 was not a volunteer fire fighter, certified reserve peace
  2 20 officer, or volunteer emergency medical services personnel for
  2 21 the entire tax year, the amount of credit is prorated based
  2 22 upon the months of service.  A credit may be claimed for only
  2 23 one position per month.
  2 24    The bill takes effect January 1, 2012, for tax years
  2 25 beginning on or after that date.
       LSB 2174HH (3) 84
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