HF 2148 (LSB 5711YH (3) 85)

HOUSE FILE 2148

BY  FORBES, OURTH, THOMAS, LENSING, STUTSMAN, COHOON, KEARNS, STAED, RUFF, ISENHART, and ANDERSON

A BILL FOR

An Act relating to an individual income tax credit for reserve peace officers and including effective date and applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 422.12, subsection 1, Code 2014, is amended by adding the following new paragraph:
   NEW PARAGRAPH.  0c.  “Reserve peace officer” means a reserve peace officer as defined in section 80D.1A who has met the minimum training standards established by the Iowa law enforcement academy pursuant to chapter 80D.
    Sec. 2.  Section 422.12, subsection 2, Code 2014, is amended by adding the following new paragraph:
   NEW PARAGRAPH.  d.  (1)  A reserve peace officer credit equal to fifty dollars to compensate the taxpayer for services as a reserve peace officer if the reserve peace officer served for the entire tax year.
   (2)  If the taxpayer is not a reserve peace officer for the entire tax year, the maximum amount of the credit shall be prorated and the amount of credit for the taxpayer shall equal the maximum amount of credit for the tax year, divided by twelve, multiplied by the number of months in the tax year the taxpayer was a reserve peace officer. The credit shall be rounded to the nearest dollar. If the taxpayer is a reserve peace officer any part of a month, the taxpayer shall be considered a reserve peace officer for the entire month.
   (3)  If the taxpayer is a reserve peace officer during the same month as the taxpayer is a volunteer fire fighter or volunteer emergency medical services personnel, as defined in this section, a credit may be claimed for only one position for that month under either this paragraph or paragraph “c”.
   (4)  The taxpayer is required to have a written statement from the chief of police, sheriff, commissioner of public safety, or other appropriate supervisor verifying that the taxpayer was a reserve peace officer for the months for which the credit under this paragraph is claimed.
    Sec. 3.  EFFECTIVE DATE.  This Act takes effect January 1, 2015.
    Sec. 4.  APPLICABILITY.  This Act applies to tax years beginning on or after January 1, 2015.
EXPLANATION
The inclusion of this explanation does not constitute agreement with

the explanation’s substance by the members of the general assembly.
   This bill provides a nonrefundable individual income tax credit for an individual who is a reserve peace officer who meets the minimum training standards and who served as a reserve peace officer for the entire tax year. The credit is to compensate the individual for services as a reserve peace officer. The amount of the credit equals $50. If the individual was not a reserve peace officer for the entire tax year, the amount of the credit is prorated based upon the months of service as a reserve peace officer. If the taxpayer is also a volunteer fire fighter or volunteer emergency medical services personnel for which a credit is allowed under Code section 422.12 for any month, the taxpayer shall only be allowed to claim a credit for one position for that month.
   The bill takes effect January 1, 2015, and applies to tax years beginning on or after that date.