House File 2317 H-8022 Amend House File 2317 as follows: 1 1. Page 19, after line 30 by inserting: 2 < DIVISION ___ 3 EMERGENCY PERSONNEL TAX CREDIT 4 Sec. ___. Section 422.12, subsection 2, paragraph c, 5 subparagraph (1), Code 2022, is amended to read as follows: 6 (1) A volunteer fire fighter and volunteer emergency 7 medical services personnel member credit equal to two hundred 8 fifty one thousand dollars to compensate the taxpayer for the 9 voluntary services if the volunteer served for the entire 10 tax year. A taxpayer who is a paid employee of an emergency 11 medical services program or a fire department and who is also 12 a volunteer emergency medical services personnel member or 13 volunteer fire fighter in a city, county, or area governed 14 by an agreement pursuant to chapter 28E where the emergency 15 medical services program or fire department performs services, 16 shall qualify for the credit provided under this paragraph “c” . 17 Sec. ___. Section 422.12, subsection 2, paragraph d, 18 subparagraph (1), Code 2022, is amended to read as follows: 19 (1) A reserve peace officer credit equal to two hundred 20 fifty one thousand dollars to compensate the taxpayer for 21 services as a reserve peace officer if the reserve peace 22 officer served for the entire tax year. 23 Sec. ___. APPLICABILITY. This division of this Act applies 24 to tax years beginning on or after January 1, 2023. > 25 2. By renumbering as necessary. 26 ______________________________ JACOBY of Johnson -1- HF 2317.3121 (2) 89 jm/jh 1/ 1 #1. #2.