House File 236 - Introduced



                                     HOUSE FILE       
                                     BY  LUKAN, DE BOEF, ARNOLD,
                                         THOMAS, J.K. VAN FOSSEN,
                                         GRANZOW, HUTTER, JONES,
                                         RASMUSSEN, HUSEMAN, ALONS,
                                         BAUDLER, HEATON, ROBERTS,
                                         VAN ENGELENHOVEN, HORBACH,
                                         RAYHONS, WILDERDYKE, DRAKE,
                                         SCHUELLER, EICHHORN, SANDS,
                                         LALK, ANDERSON, S. OLSON,
                                         GREINER, HOFFMAN, and
                                         J.R. VAN FOSSEN


    Passed House,  Date               Passed Senate, Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act providing volunteer fire fighters and emergency medical
  2    services personnel with an individual income tax credit and
  3    providing effective and retroactive applicability dates.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 2263HH 81
  6 mg/gg/14

PAG LIN



  1  1    Section 1.  Section 422.12, Code 2005, 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 five hundred
  1  8 dollars.
  1  9    However, if the taxpayer is not a volunteer fire fighter or
  1 10 volunteer emergency medical services personnel for the entire
  1 11 tax year, the amount of the dollar credit shall be prorated
  1 12 and the amount of credit shall equal the maximum amount of
  1 13 credit for the tax year, divided by twelve, multiplied by the
  1 14 number of months in the tax year the taxpayer was a volunteer.
  1 15 The credit shall be rounded to the nearest five dollars.  If
  1 16 the taxpayer is a volunteer during any part of a month, the
  1 17 taxpayer shall be considered a volunteer for the entire month.
  1 18 If the taxpayer is a volunteer fire fighter and a volunteer
  1 19 emergency medical services personnel during the same month, a
  1 20 credit may be claimed for only one volunteer position for that
  1 21 month.
  1 22    c.  The taxpayer is required to have a written statement
  1 23 from the fire chief or other appropriate supervisor verifying
  1 24 that the taxpayer was a volunteer fire fighter or volunteer
  1 25 emergency medical services personnel for the months for which
  1 26 the credit under this subsection is claimed.
  1 27    d.  For purposes of this subsection:
  1 28    (1)  "Emergency medical services personnel" means an
  1 29 emergency medical care provider, as defined in section 147A.1,
  1 30 who is certified as a first responder pursuant to chapter 147A
  1 31 and who has served for at least one year.
  1 32    (2)  "Volunteer fire fighter" means a volunteer fire
  1 33 fighter as defined in section 85.61, who is certified as a
  1 34 first responder pursuant to chapter 147A and who has served
  1 35 for at least one year.
  2  1    Sec. 2.  EFFECTIVE AND APPLICABILITY DATES.  This Act,
  2  2 being deemed of immediate importance, takes effect upon
  2  3 enactment and applies retroactively to January 1, 2005, for
  2  4 tax years beginning on or after that date.
  2  5                           EXPLANATION
  2  6    This bill provides an individual income tax credit for an
  2  7 individual who was a volunteer fire fighter or volunteer
  2  8 emergency services personnel for the entire tax year.  The
  2  9 credit is to compensate the individual for the volunteer
  2 10 services.  The amount of the credit equals $500.  The
  2 11 individual must have served for at least one year.  If the
  2 12 individual was not a volunteer for the entire tax year, the
  2 13 amount of credit is prorated based upon the months of
  2 14 volunteer service.  A credit may be claimed for only one
  2 15 volunteer position per month.
  2 16    The bill takes effect upon enactment and applies
  2 17 retroactively to January 1, 2005, for tax years beginning on
  2 18 or after that date.
  2 19 LSB 2263HH 81
  2 20 mg:rj/gg/14