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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