Text: HF00061 Text: HF00063 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.12, Code 1999, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 2A. a. A volunteer fire fighter and
1 4 volunteer emergency medical services personnel credit equal to
1 5 five hundred dollars. However, if the individual is not a
1 6 volunteer fire fighter or volunteer emergency medical services
1 7 personnel for the entire tax year, the five hundred dollar
1 8 credit shall be prorated and the amount of credit shall equal
1 9 five hundred dollars, divided by twelve, multiplied by the
1 10 number of months in the tax year the individual was a
1 11 volunteer. The credit shall be rounded to the nearest five
1 12 dollars. If the individual is a volunteer during any part of
1 13 a month, the individual shall be considered a volunteer for
1 14 the entire month. If the individual is a volunteer fire
1 15 fighter and an emergency medical services personnel during the
1 16 same month, a credit may be claimed for only one volunteer
1 17 position for that month.
1 18 b. The individual is required to have a written statement
1 19 from the fire chief or other appropriate supervisor verifying
1 20 that the individual was a volunteer fire fighter or volunteer
1 21 emergency medical services personnel for the months for which
1 22 the credit under paragraph "a" is claimed. In addition, in
1 23 the case of a volunteer fire fighter, the individual shall
1 24 have completed a twenty-four-hour tactical fire fighter
1 25 program prior to receiving any credit under this subsection.
1 26 Sec. 2. This Act, being deemed of immediate importance,
1 27 takes effect upon enactment and applies retroactively to
1 28 January 1, 1999, for tax years beginning on or after that
1 29 date.
1 30 EXPLANATION
1 31 The bill provides an individual income tax credit of $500
1 32 for an individual who was a volunteer fire fighter or
1 33 volunteer emergency medical services personnel for the entire
1 34 tax year. If the individual was not a volunteer for the
1 35 entire tax year, the amount of credit is prorated based upon
2 1 the months of volunteer service. Only one volunteer position
2 2 per month may be claimed.
2 3 The bill takes effect upon enactment and applies
2 4 retroactively to January 1, 1999, for tax years beginning on
2 5 or after that date.
2 6 LSB 1396HH 78
2 7 mg/gg/8
Text: HF00061 Text: HF00063 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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