H-1272

   Amend House File 1002 as follows:
   1.  Page 2, after line 17 by inserting: 
   <Sec. ___.  Section 422.12, subsection 2, paragraph c, subparagraph (1), Code 2025, is amended to read as follows:
   (1)  A volunteer fire fighter and volunteer emergency medical services personnel member credit equal to two hundred fifty one thousand dollars to compensate the taxpayer for the voluntary services if the 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 member 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 “c”.
   Sec. ___.  Section 422.12, subsection 2, paragraph d, subparagraph (1), Code 2025, is amended to read as follows:
   (1)  A reserve peace officer credit equal to two hundred fifty one thousand dollars to compensate the taxpayer for services as a reserve peace officer if the reserve peace officer served for the entire tax year.>
   2.  Page 2, after line 29 by inserting: 
   <Sec. ___.  RETROACTIVE APPLICABILITY.  The following apply retroactively to January 1, 2025, for tax years beginning on or after that date:
   The sections of this Act amending section 422.12.>
   3.  Title page, line 1, after <programs> by inserting <and tax credits>
   4.  Title page, line 3, by striking <and making> and inserting <making>
   5.  Title page, line 4, after <appropriations> by inserting <, and including retroactive applicability provisions>
   6.  By renumbering as necessary.

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JACOBY of Johnson