Text: HF00284 Text: HF00286 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.7, Code 2003, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 39. a. For an individual who volunteers
1 4 either as an emergency medical services provider or as a fire
1 5 fighter, or as both, for at least six months of the tax year,
1 6 subtract two thousand five hundred dollars.
1 7 b. To claim the deduction, the individual is required to
1 8 have in the individual's possession a written statement from
1 9 the fire chief or other appropriate supervisor verifying that
1 10 the individual was a volunteer fire fighter or volunteer
1 11 emergency medical services provider for at least six months of
1 12 the tax year for which the deduction under paragraph "a" is
1 13 claimed.
1 14 Sec. 2. RETROACTIVE APPLICABILITY. This Act applies
1 15 retroactively to January 1, 2003, for tax years beginning on
1 16 or after that date.
1 17 EXPLANATION
1 18 This bill establishes a deduction when computing net income
1 19 for state income tax purposes in the amount of $2,500 for an
1 20 individual who volunteers as an emergency medical services
1 21 provider or a fire fighter, or both, for at least six months
1 22 of the tax year.
1 23 The bill applies retroactively to tax years beginning on or
1 24 after January 1, 2003.
1 25 LSB 2720YH 80
1 26 sc/pj/5
Text: HF00284 Text: HF00286 Text: HF00200 - HF00299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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