S-5172

   Amend House File 2459, as passed by the House, as follows:
   1.  Page 1, by striking line 31 and inserting <volunteer served for the entire tax year. A taxpayer who is a paid employee of an emergency medical services program or a fire department and who is also a volunteer emergency medical services personnel or volunteer fire fighter in a city, county, or area governed by an agreement pursuant to chapter 28E where the emergency medical services program or fire department performs services, shall qualify for the credit provided under this paragraph.>
   2.  Title page, lines 2 and 3, by striking <increasing the amount of> and inserting <modifying>

______________________________
COMMITTEE ON WAYS AND MEANS

JOE BOLKCOM, CHAIRPERSON