Text: HF00322 Text: HF00324 Text: HF00300 - HF00399 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 emergency medical
1 4 services personnel credit equal to five hundred dollars.
1 5 However, if the individual is not a volunteer emergency
1 6 medical services personnel for the entire tax year, the five
1 7 hundred dollar credit shall be prorated and the amount of
1 8 credit shall equal five hundred dollars, divided by twelve,
1 9 multiplied by the number of months in the tax year the
1 10 individual was a volunteer. The credit shall be rounded to
1 11 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.
1 14 b. (1) A volunteer fire fighter credit equal to the
1 15 appropriate credit amount as set out in subparagraph (2).
1 16 However, if the individual is not a volunteer fire fighter for
1 17 the entire tax year, the appropriate credit amount shall be
1 18 prorated and the amount of credit shall equal the appropriate
1 19 credit amount, divided by twelve, multiplied by the number of
1 20 months in the tax year the individual was a volunteer. The
1 21 credit shall be rounded to the nearest five dollars. If the
1 22 individual is a volunteer during any part of a month, the
1 23 individual shall be considered a volunteer for the entire
1 24 month.
1 25 (2) The appropriate credit amount equals three hundred
1 26 dollars for a volunteer fire fighter who has completed a
1 27 twenty-four hour basic fire fighter course and five hundred
1 28 dollars for a volunteer fire fighter who has a fire fighter I
1 29 certification. In order to continue to receive the credit
1 30 under this paragraph "b", a fire fighter who has completed a
1 31 twenty-four hour basis fire fighter course must complete
1 32 twelve hours of continuing education every two years, and a
1 33 fire fighter with a fire fighter I certification must complete
1 34 twenty hours of continuing education every two years.
1 35 c. If the individual is a volunteer fire fighter and an
2 1 emergency medical services personnel during the same month, a
2 2 credit may be claimed for only one volunteer position for that
2 3 month.
2 4 d. The individual is required to have a written statement
2 5 from the fire chief or other appropriate supervisor verifying
2 6 that the individual was a volunteer fire fighter who has met
2 7 the education requirements or was a volunteer emergency
2 8 medical services personnel for the months for which the credit
2 9 under paragraph "a" or "b" is claimed.
2 10 Sec. 2. EFFECTIVE DATE AND RETROACTIVE APPLICABILITY.
2 11 This Act, being deemed of immediate importance, takes effect
2 12 upon enactment and applies retroactively to January 1, 1999,
2 13 for tax years beginning on or after that date.
2 14 EXPLANATION
2 15 The bill provides an individual income tax credit of $500
2 16 or $300 for an individual who was a volunteer fire fighter or
2 17 $500 for an individual who was a volunteer emergency medical
2 18 services personnel for the entire tax year. If the individual
2 19 was not a volunteer for the entire tax year, the amount of
2 20 credit is prorated based upon the months of volunteer service.
2 21 Only one volunteer position per month may be claimed.
2 22 To receive the $500 credit, a volunteer fire fighter must
2 23 have received a fire fighter I certification and to receive
2 24 the $300 credit, a volunteer fire fighter must have completed
2 25 a 24-hour basic fire fighter course. Continuing education
2 26 hours are required every two years for a fire fighter to
2 27 continue to receive the appropriate credit.
2 28 The bill takes effect upon enactment and applies
2 29 retroactively to January 1, 1999, for tax years beginning on
2 30 or after that date.
2 31 LSB 2253HH 78
2 32 mg/gg/8
Text: HF00322 Text: HF00324 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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