Senate Study Bill 3195 - Introduced SENATE FILE _____ BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON BOLKCOM) A BILL FOR An Act providing volunteer fire fighters and emergency medical 1 services personnel with an individual income tax credit and 2 including effective date and applicability provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 6106XC (2) 84 mm/sc

S.F. _____ Section 1. Section 422.12, subsection 1, Code 2011, is 1 amended by adding the following new paragraphs: 2 NEW PARAGRAPH . 0b. “Emergency medical services personnel” 3 means an emergency medical care provider, as defined in section 4 147A.1, who is certified as a first responder pursuant to 5 chapter 147A. 6 NEW PARAGRAPH . d. “Volunteer fire fighter” means a 7 volunteer fire fighter as defined in section 85.61 who has met 8 the minimum training standards established by the fire service 9 training bureau pursuant to chapter 100B. 10 Sec. 2. Section 422.12, subsection 2, Code 2011, is amended 11 by adding the following new paragraph: 12 NEW PARAGRAPH . c. (1) A volunteer fire fighter and 13 volunteer emergency medical services personnel credit equal 14 to fifty dollars to compensate the taxpayer for the voluntary 15 services if the volunteer served for the entire tax year. 16 If the taxpayer is not a volunteer fire fighter or volunteer 17 emergency medical services personnel for the entire tax 18 year, the maximum amount of the credit shall be prorated 19 and the amount of credit for the taxpayer shall equal the 20 maximum amount of credit for the tax year, divided by twelve, 21 multiplied by the number of months in the tax year the taxpayer 22 was a volunteer. The credit shall be rounded to the nearest 23 dollar. If the taxpayer is a volunteer during any part of a 24 month, the taxpayer shall be considered a volunteer for the 25 entire month. If the taxpayer is a volunteer fire fighter and 26 a volunteer emergency medical services personnel during the 27 same month, a credit may be claimed for only one volunteer 28 position for that month. 29 (2) The taxpayer is required to have a written statement 30 from the fire chief or other appropriate supervisor verifying 31 that the taxpayer was a volunteer fire fighter or volunteer 32 emergency medical services personnel for the months for which 33 the credit under this paragraph is claimed. 34 Sec. 3. EFFECTIVE DATE. This Act takes effect January 1, 35 -1- LSB 6106XC (2) 84 mm/sc 1/ 2

S.F. _____ 2013. 1 Sec. 4. APPLICABILITY. This Act applies to tax years 2 beginning on or after January 1, 2013. 3 EXPLANATION 4 This bill provides a nonrefundable individual income tax 5 credit for an individual who was a volunteer fire fighter who 6 has met the minimum training standards or certified volunteer 7 emergency medical services personnel for the entire tax year. 8 The credit is to compensate the individual for the volunteer 9 services. The amount of the credit equals $50. If the 10 individual was not a volunteer for the entire tax year, the 11 amount of credit is prorated based upon the months of volunteer 12 service. A credit may be claimed for only one volunteer 13 position per month. 14 The bill takes effect January 1, 2013, and applies to tax 15 years beginning on or after January 1, 2013. 16 -2- LSB 6106XC (2) 84 mm/sc 2/ 2