House Amendment 2058


PAG LIN




     1  1    Amend Senate File 601, as amended, passed, and
     1  2 reprinted by the Senate, as follows:
     1  3 #1.  Page 53, by inserting after line 6 the
     1  4 following:
     1  5    <Sec.    .  Section 422.12, Code 2007, is amended
     1  6 by adding the following new subsection:
     1  7    NEW SUBSECTION.  2A.  a.  A volunteer fire fighter
     1  8 and volunteer emergency medical services personnel
     1  9 credit equal to the amount specified in paragraph "b"
     1 10 to compensate the taxpayer for the voluntary services.
     1 11    b.  The amount of the credit is equal to two
     1 12 hundred fifty dollars.
     1 13    However, if the taxpayer is not a volunteer fire
     1 14 fighter or volunteer emergency medical services
     1 15 personnel for the entire tax year, the amount of the
     1 16 dollar credit shall be prorated and the amount of
     1 17 credit shall equal the maximum amount of credit for
     1 18 the tax year, divided by twelve, multiplied by the
     1 19 number of months in the tax year the taxpayer was a
     1 20 volunteer.  The credit shall be rounded to the nearest
     1 21 five dollars.  If the taxpayer is a volunteer during
     1 22 any part of a month, the taxpayer shall be considered
     1 23 a volunteer for the entire month.  If the taxpayer is
     1 24 a volunteer fire fighter and a volunteer emergency
     1 25 medical services personnel during the same month, a
     1 26 credit may be claimed for only one volunteer position
     1 27 for that month.
     1 28    c.  The taxpayer is required to have a written
     1 29 statement from the fire chief or other appropriate
     1 30 supervisor verifying that the taxpayer was a volunteer
     1 31 fire fighter who has met the minimum training
     1 32 standards or volunteer emergency medical services
     1 33 personnel for the months for which the credit under
     1 34 this subsection is claimed.
     1 35    d.  For purposes of this subsection:
     1 36    (1)  "Emergency medical services personnel" means
     1 37 an emergency medical care provider, as defined in
     1 38 section 147A.1, who is certified as a first responder
     1 39 pursuant to chapter 147A and who has served for at
     1 40 least one year.
     1 41    (2)  "Volunteer fire fighter" means a volunteer
     1 42 fire fighter as defined in section 85.61, who is
     1 43 certified as a first responder pursuant to chapter
     1 44 147A, who has served for at least one year, and who
     1 45 has met the minimum training standards established by
     1 46 the fire service training bureau pursuant to chapter
     1 47 100B.>
     1 48 #2.  Page 59, by inserting after line 4 the
     1 49 following:
     1 50    <Sec.    .  EFFECTIVE AND APPLICABILITY DATES.  The
     2  1 section of this division of this Act enacting section
     2  2 422.12, subsection 2A, being deemed of immediate
     2  3 importance, takes effect upon enactment and applies
     2  4 retroactively to January 1, 2007, for tax years
     2  5 beginning on or after that date.>
     2  6
     2  7
     2  8                               
     2  9 LUKAN of Dubuque
     2 10 SF 601.721 82
     2 11 mg/gg/10024

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