House File 2073
HOUSE FILE
BY LUKAN
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act providing an individual income tax credit for volunteer
2 fire fighters and emergency medical services personnel and
3 providing effective and retroactive applicability dates.
4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN
1 1 Section 1. Section 422.12, Code 2003, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 2A. a. A volunteer fire fighter and
1 4 volunteer emergency medical services personnel credit equal to
1 5 the amount specified in paragraph "b" to compensate the
1 6 taxpayer for the voluntary services.
1 7 b. The amount of the credit is equal to the following:
1 8 (1) For the tax year beginning in the 2004 calendar year,
1 9 fifty dollars.
1 10 (2) For the tax year beginning in the 2005 calendar year,
1 11 one hundred dollars.
1 12 (3) For the tax year beginning in the 2006 calendar year,
1 13 one hundred fifty dollars.
1 14 (4) For the tax year beginning in the 2007 calendar year,
1 15 two hundred dollars.
1 16 (5) For the tax years beginning in the 2008 and subsequent
1 17 calendar years, two hundred fifty dollars.
1 18 However, if the taxpayer is not a volunteer fire fighter or
1 19 volunteer emergency medical services personnel for the entire
1 20 tax year, the amount of the dollar credit shall be prorated
1 21 and the amount of credit shall equal the maximum amount of
1 22 credit for the tax year, divided by twelve, multiplied by the
1 23 number of months in the tax year the taxpayer was a volunteer.
1 24 The credit shall be rounded to the nearest five dollars. If
1 25 the taxpayer is a volunteer during any part of a month, the
1 26 taxpayer shall be considered a volunteer for the entire month.
1 27 If the taxpayer is a volunteer fire fighter and a volunteer
1 28 emergency medical services personnel during the same month, a
1 29 credit may be claimed for only one volunteer position for that
1 30 month.
1 31 c. The taxpayer is required to have a written statement
1 32 from the fire chief or other appropriate supervisor verifying
1 33 that the taxpayer was a volunteer fire fighter or volunteer
1 34 emergency medical services personnel for the months for which
1 35 the credit under this subsection is claimed.
2 1 d. For purposes of this subsection:
2 2 (1) "Emergency medical services personnel" means an
2 3 emergency medical care provider, as defined in section 147A.1,
2 4 who is certified as a first responder pursuant to chapter
2 5 147A.
2 6 (2) "Volunteer fire fighter" means a volunteer fire
2 7 fighter as defined in section 85.61, who is certified as a
2 8 first responder pursuant to chapter 147A.
2 9 Sec. 2. EFFECTIVE AND APPLICABILITY DATES. This Act,
2 10 being deemed of immediate importance, takes effect upon
2 11 enactment and applies retroactively to January 1, 2004, for
2 12 tax years beginning on or after that date.
2 13 EXPLANATION
2 14 This bill provides an individual income tax credit for an
2 15 individual who was a volunteer fire fighter or volunteer
2 16 emergency services personnel for the entire tax year. The
2 17 credit is to compensate the individual for the volunteer
2 18 services. The amount of the credit starts at $50 for the 2004
2 19 tax year and increases by $50 a year until the credit reaches
2 20 a maximum of $250 for the 2008 and subsequent tax years. If
2 21 the individual was not a volunteer for the entire tax year,
2 22 the amount of credit is prorated based upon the months of
2 23 volunteer service. A credit may be claimed for only one
2 24 volunteer position per month.
2 25 The bill takes effect upon enactment and applies
2 26 retroactively to January 1, 2004, for tax years beginning on
2 27 or after that date.
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