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PAG LIN
1 1 Section 1. Section 422.7, Code 1997, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 35. For a taxpayer who volunteers as an
1 4 emergency medical care provider or a fire fighter, for at
1 5 least six months of the tax year, subtract two thousand five
1 6 hundred dollars. A taxpayer who volunteers as both an
1 7 emergency medical care provider and as a fire fighter shall
1 8 subtract no more than two thousand five hundred dollars.
1 9 Sec. 2. This Act applies retroactively to January 1, 1997,
1 10 for tax years beginning on or after that date.
1 11 EXPLANATION
1 12 This bill establishes a deduction when computing net income
1 13 for state income tax purposes in the amount of $2,500 for a
1 14 taxpayer who volunteers as an emergency medical care provider
1 15 or a fire fighter, or both, for at least six months of the tax
1 16 year.
1 17 The bill applies retroactively to tax years beginning on or
1 18 after January 1, 1997.
1 19 LSB 2214HH 77
1 20 sc/jw/5
Text: HF00710 Text: HF00712 Text: HF00700 - HF00799 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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