Senate File 62 - Introduced
SENATE FILE
BY HANCOCK
Passed Senate, Date Passed House, 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 effective and applicability date provisions.
4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
5 TLSB 1246XS 83
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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 the following:
1 8 (1) For tax years beginning in the 2010 calendar year,
1 9 twenty=five dollars.
1 10 (2) For tax years beginning in the 2011 calendar year,
1 11 fifty dollars.
1 12 (3) For tax years beginning in the 2012 calendar year,
1 13 seventy=five dollars.
1 14 (4) For tax years beginning in the 2013 and subsequent
1 15 calendar years, one hundred dollars.
1 16 c. If the taxpayer is not a volunteer fire fighter or
1 17 volunteer emergency medical services personnel for the entire
1 18 tax year, the amount of the dollar credit shall be prorated
1 19 and the amount of credit shall equal the maximum amount of
1 20 credit for the tax year, divided by twelve, multiplied by the
1 21 number of months in the tax year the taxpayer was a volunteer.
1 22 The credit shall be rounded to the nearest five dollars. If
1 23 the taxpayer is a volunteer during any part of a month, the
1 24 taxpayer shall be considered a volunteer for the entire month.
1 25 If the taxpayer is a volunteer fire fighter and a volunteer
1 26 emergency medical services personnel during the same month, a
1 27 credit may be claimed for only one volunteer position for that
1 28 month.
1 29 d. The taxpayer is required to have a written statement
1 30 from the fire chief or other appropriate supervisor verifying
1 31 that the taxpayer was a volunteer fire fighter or volunteer
1 32 emergency medical services personnel for the months for which
1 33 the credit under this subsection is claimed.
1 34 e. For purposes of this subsection:
1 35 (1) "Emergency medical services personnel" means an
2 1 emergency medical care provider, as defined in section 147A.1,
2 2 who is certified as a first responder pursuant to chapter
2 3 147A.
2 4 (2) "Volunteer fire fighter" means a volunteer fire
2 5 fighter as defined in section 85.61 who has met the minimum
2 6 training standards established by the fire service training
2 7 bureau pursuant to chapter 100B.
2 8 Sec. 2. EFFECTIVE AND APPLICABILITY DATES. This Act takes
2 9 effect January 1, 2010, for tax years beginning on or after
2 10 that date.
2 11 EXPLANATION
2 12 This bill provides a nonrefundable individual income tax
2 13 credit for an individual who was a volunteer fire fighter who
2 14 has met the minimum training standards or certified volunteer
2 15 emergency medical services personnel for the entire tax year.
2 16 The credit is to compensate the individual for the volunteer
2 17 services. The amount of the credit equals $25 for the 2010
2 18 tax year and increases by $25 for each subsequent tax year
2 19 until the credit equals $100. If the individual was not a
2 20 volunteer for the entire tax year, the amount of credit is
2 21 prorated based upon the months of volunteer service. A credit
2 22 may be claimed for only one volunteer position per month.
2 23 The bill takes effect January 1, 2010, for tax years
2 24 beginning on or after that date.
2 25 LSB 1246XS 83
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