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 -1-