House File 2169 - Introduced HOUSE FILE 2169 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO HF 2086) (SUCCESSOR TO HF 2021) A BILL FOR An Act exempting from the individual income tax all pay 1 received from the federal government for certain military 2 service in support of the national guard and including 3 retroactive applicability provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 5092HZ (1) 84 aw/sc

H.F. 2169 Section 1. Section 422.7, subsection 42A, Code Supplement 1 2011, is amended to read as follows: 2 42A. Subtract, to the extent included, all pay received by 3 the taxpayer from the federal government for military service 4 performed while on active duty status in the armed forces, the 5 armed forces military reserve, or the national guard , including 6 pay for service performed pursuant to 32 U.S.C. § 502(f) and 32 7 U.S.C. § 709(a) and (b) . 8 Sec. 2. RETROACTIVE APPLICABILITY. This Act applies 9 retroactively to January 1, 2012, for tax years beginning on 10 or after that date. 11 EXPLANATION 12 This bill exempts from the individual income tax all pay 13 received by a taxpayer from the federal government for military 14 service performed in support of the national guard pursuant to 15 32 U.S.C. § 502(f) and 32 U.S.C. § 709(a) and (b). This exempts 16 certain income received by active duty and reserve personnel, 17 certain operational support personnel, and certain dual-status 18 federal technicians. 19 The bill applies retroactively to January 1, 2012, for tax 20 years beginning on or after that date. 21 -1- LSB 5092HZ (1) 84 aw/sc 1/ 1