House File 292 - Introduced



                                        HOUSE FILE       
                                        BY  LUKAN


    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    including a retroactive applicability date provision.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 1983HH 83
  6 tw/mg:sc/14

PAG LIN



  1  1    Section 1.  Section 422.12, Code 2009, 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.  However, if the taxpayer is not a volunteer fire
  1  9 fighter or volunteer emergency medical services personnel for
  1 10 the entire tax year, the amount of the dollar credit shall be
  1 11 prorated and the amount of credit shall equal the maximum
  1 12 amount of credit for the tax year, divided by twelve,
  1 13 multiplied by the number of months in the tax year the
  1 14 taxpayer was a volunteer.  The credit shall be rounded to the
  1 15 nearest five dollars.  If the taxpayer is a volunteer during
  1 16 any part of a month, the taxpayer shall be considered a
  1 17 volunteer for the entire month.  If the taxpayer is a
  1 18 volunteer fire fighter and a volunteer emergency medical
  1 19 services personnel during the same month, a credit may be
  1 20 claimed for only one volunteer position for that month.
  1 21    c.  The taxpayer is required to have a written statement
  1 22 from the fire chief or other appropriate supervisor verifying
  1 23 that the taxpayer was a volunteer fire fighter or volunteer
  1 24 emergency medical services personnel for the months for which
  1 25 the credit under this subsection is claimed.
  1 26    d.  For purposes of this subsection:
  1 27    (1)  "Emergency medical services personnel" means an
  1 28 emergency medical care provider who is certified as a first
  1 29 responder pursuant to chapter 147A.
  1 30    (2)  "Volunteer fire fighter" means a volunteer fire
  1 31 fighter as defined in section 85.61 who has met the minimum
  1 32 training standards established by the fire service training
  1 33 bureau pursuant to chapter 100B.
  1 34    Sec. 2.  RETROACTIVE APPLICABILITY DATE.  This Act applies
  1 35 retroactively to January 1, 2009, for tax years beginning on
  2  1 or after that date.
  2  2                           EXPLANATION
  2  3    This bill provides an individual income tax credit for an
  2  4 individual who is a volunteer fire fighter who has met the
  2  5 minimum training standards or a volunteer emergency medical
  2  6 services personnel who is certified as a first responder for
  2  7 volunteer services provided during the tax year.  The credit
  2  8 is to compensate the individual for the volunteer services.
  2  9 The amount of the credit is $250.  If the individual was not a
  2 10 volunteer for the entire tax year, the amount of credit is
  2 11 prorated based upon the months of volunteer service.  A credit
  2 12 may be claimed for only one volunteer position per month.
  2 13    The bill applies retroactively to January 1, 2009, for tax
  2 14 years beginning on or after that date.
  2 15 LSB 1983HH 83
  2 16 tw/mg:sc/14