Text: HF288            Text: HF290
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 tw/sc 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 tw/sc
Text: HF288            Text: HF290 Complete Bill History