Text: HF02043 Text: HF02045 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.12, Code 1997, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 2A. a. A volunteer fire fighter and
1 4 volunteer EMS personnel credit equal to five hundred dollars.
1 5 However, if the individual is not a volunteer fire fighter or
1 6 volunteer emergency medical service personnel for the entire
1 7 tax year, the five hundred dollar credit shall be prorated and
1 8 the amount of credit shall equal five hundred dollars, divided
1 9 by twelve, multiplied by the number of months in the tax year
1 10 the individual was a volunteer. The credit shall be rounded
1 11 to the nearest five dollars. If the individual is a volunteer
1 12 during any part of a month, the individual shall be considered
1 13 a volunteer for the entire month. If the individual is a
1 14 volunteer fire fighter and an emergency medical service
1 15 personnel during the same month, a credit may be claimed for
1 16 only one volunteer position for that month.
1 17 b. The individual is required to have a written statement
1 18 from the fire chief or other appropriate supervisor verifying
1 19 that the individual was a volunteer fire fighter or volunteer
1 20 emergency medical service personnel for the months for which
1 21 the credit under subsection 1 is claimed.
1 22 Sec. 2. This Act, being deemed of immediate importance,
1 23 takes effect upon enactment and applies retroactively to
1 24 January 1, 1998, for tax years beginning on or after that
1 25 date.
1 26 EXPLANATION
1 27 The bill provides an individual income tax credit of $500
1 28 for an individual who was a volunteer fire fighter or
1 29 volunteer emergency medical service personnel for the entire
1 30 tax year. If the individual was not a volunteer for the
1 31 entire tax year, the amount of credit is prorated based upon
1 32 the months of volunteer service.
1 33 The bill takes effect upon enactment and applies
1 34 retroactively to January 1, 1998, for tax years beginning on
1 35 or after that date.
2 1 LSB 3353HH 77
2 2 mg/jl/8
Text: HF02043 Text: HF02045 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 1998 Cornell College and League of Women Voters of Iowa
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