House File 105HOUSE 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 to 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: 5 TLSB 1947HH 82 6 mg/gg/14 PAG LIN 1 1 Section 1. Section 422.12, Code 2007, 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 two hundred fifty 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 who has met the 1 25 minimum training standards or volunteer emergency medical 1 26 services personnel for the months for which the credit under 1 27 this subsection is claimed. 1 28 d. For purposes of this subsection: 1 29 (1) "Emergency medical services personnel" means an 1 30 emergency medical care provider, as defined in section 147A.1, 1 31 who is certified as a first responder pursuant to chapter 147A 1 32 and who has served for at least one year. 1 33 (2) "Volunteer fire fighter" means a volunteer fire 1 34 fighter as defined in section 85.61, who is certified as a 1 35 first responder pursuant to chapter 147A, who has served for 2 1 at least one year, and who has met the minimum training 2 2 standards established by the fire service training bureau 2 3 pursuant to chapter 100B. 2 4 Sec. 2. EFFECTIVE AND APPLICABILITY DATES. This Act, 2 5 being deemed of immediate importance, takes effect upon 2 6 enactment and applies retroactively to January 1, 2007, for 2 7 tax years beginning on or after that date. 2 8 EXPLANATION 2 9 This bill provides an individual income tax credit for an 2 10 individual who was a volunteer fire fighter who has met the 2 11 minimum training standards or volunteer emergency services 2 12 personnel for the entire tax year. The credit is to 2 13 compensate the individual for the volunteer services. The 2 14 amount of the credit equals $250. The individual must have 2 15 served for at least one year. If the individual was not a 2 16 volunteer for the entire tax year, the amount of credit is 2 17 prorated based upon the months of volunteer service. A credit 2 18 may be claimed for only one volunteer position per month. 2 19 The bill takes effect upon enactment and applies 2 20 retroactively to January 1, 2007, for tax years beginning on 2 21 or after that date. 2 22 LSB 1947HH 82 2 23 mg:rj/gg/14