HF 2256 (LSB 5940YH (4) 86)

HOUSE FILE 2256

BY  GASSMAN

A BILL FOR

An Act relating to continuing education for certified advanced emergency medical technicians and creating a certified advanced emergency medical technician continuing education tax credit.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 147A.6, Code 2016, is amended by adding the following new subsection:
   NEW SUBSECTION.  3.  The department shall allow a certified advanced emergency medical technician to complete all required continuing medical education courses through an internet site.
    Sec. 2.  NEW SECTION.  147A.6A  Certified advanced emergency medical technician continuing education tax credit.
   1.  A certified advanced emergency medical technician continuing education tax credit is allowed under this section against the taxes imposed in chapter 422, division II, as provided in section 422.10A.
   2.  The tax credit shall not exceed two hundred dollars for the tax year that the tax credit is claimed.
   3.  In order to be eligible to claim a certified advanced emergency medical technician continuing education tax credit, the taxpayer must apply to the department for a tax credit certificate. The taxpayer shall include with the application proof of satisfactory completion of one or more continuing education programs for certified advanced emergency medical technicians and any other information the department requires by rule.
   4.  a.  To claim a tax credit under this section, a taxpayer shall include one or more tax credit certificates issued by the department pursuant to this section with the taxpayer’s tax return.
   b.  The tax credit certificate shall contain the taxpayer’s name, address, tax identification number, the amount of the credit, the name of the eligible taxpayer, and any other information required by the department of revenue.
   c.  The tax credit certificate, unless rescinded by the department, shall be accepted by the department of revenue as payment for taxes imposed in chapter 422, division II, subject to any conditions or restrictions placed by the department or the department of revenue upon the face of the tax credit certificate and subject to the limitations of the tax credit.
   5.  The department shall adopt all rules necessary to administer this section.
    Sec. 3.  NEW SECTION.  422.10A  Certified advanced emergency medical technician continuing education tax credit.
   The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by a certified advanced emergency medical technician continuing education tax credit as allowed under section 147A.6A.
EXPLANATION
The inclusion of this explanation does not constitute agreement with

the explanation’s substance by the members of the general assembly.
   This bill requires the department of public health to allow certified advanced emergency medical technicians to complete all required continuing education courses through an internet site. The bill also creates a certified advanced emergency medical technician continuing education tax credit, allowing certified advanced emergency medical technicians to claim up to $200 for the tax year in which the credit is claimed. In order to be eligible to claim a certified advanced emergency medical technician continuing education tax credit, the taxpayer must apply to the department for a tax credit certificate. The application shall include proof of satisfactory completion of one or more continuing education programs for certified advanced emergency medical technicians and any other information required by the department of public health by rule. The taxpayer must submit a tax credit certificate with the taxpayer’s tax return to claim the credit. The department shall adopt rules necessary to administer the tax credit.