House File 1002 H-1272 Amend House File 1002 as follows: 1 1. Page 2, after line 17 by inserting: 2 < Sec. ___. Section 422.12, subsection 2, paragraph c, 3 subparagraph (1), Code 2025, 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 “c” . 15 Sec. ___. Section 422.12, subsection 2, paragraph d, 16 subparagraph (1), Code 2025, 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. Page 2, after line 29 by inserting: 22 < Sec. ___. RETROACTIVE APPLICABILITY. The following apply 23 retroactively to January 1, 2025, for tax years beginning on 24 or after that date: 25 The sections of this Act amending section 422.12. > 26 3. Title page, line 1, after < programs > by inserting < and 27 tax credits > 28 4. Title page, line 3, by striking < and making > and 29 inserting < making > 30 5. Title page, line 4, after < appropriations > by inserting 31 < , and including retroactive applicability provisions > 32 6. By renumbering as necessary. 33 -1- HF 1002.1693 (1) 91 jm/js 1/ 2 #1. #2. #3. #4. #5.