House
File
2574
H-8300
Amend
House
File
2574
as
follows:
1
1.
Page
2,
after
line
19
by
inserting:
2
<
Sec.
___.
Section
422.12,
subsection
2,
paragraph
c,
3
subparagraph
(1),
Code
2022,
is
amended
to
read
as
follows:
4
(1)
A
volunteer
fire
fighter
and
volunteer
emergency
5
medical
services
personnel
member
credit
equal
to
two
hundred
6
fifty
one
thousand
dollars
to
compensate
the
taxpayer
for
the
7
voluntary
services
if
the
volunteer
served
for
the
entire
8
tax
year.
A
taxpayer
who
is
a
paid
employee
of
an
emergency
9
medical
services
program
or
a
fire
department
and
who
is
also
10
a
volunteer
emergency
medical
services
personnel
member
or
11
volunteer
fire
fighter
in
a
city,
county,
or
area
governed
12
by
an
agreement
pursuant
to
chapter
28E
where
the
emergency
13
medical
services
program
or
fire
department
performs
services,
14
shall
qualify
for
the
credit
provided
under
this
paragraph
ācā
.
15
Sec.
___.
Section
422.12,
subsection
2,
paragraph
d,
16
subparagraph
(1),
Code
2022,
is
amended
to
read
as
follows:
17
(1)
A
reserve
peace
officer
credit
equal
to
two
hundred
18
fifty
one
thousand
dollars
to
compensate
the
taxpayer
for
19
services
as
a
reserve
peace
officer
if
the
reserve
peace
20
officer
served
for
the
entire
tax
year.
>
21
2.
Title
page,
line
1,
by
striking
<
authorizing
>
and
22
inserting
<
relating
to
first
responders,
including
tax
credits
23
and
>
24
3.
By
renumbering
as
necessary.
25
______________________________
JACOBY
of
Johnson
-1-
HF
2574.4169
(1)
89
js/ns
1/
1
#1.
#2.
#3.