House File 2076 - Introduced HOUSE FILE 2076 BY KAUFMANN A BILL FOR An Act increasing the amount of the tax credit for volunteer 1 fire fighter and volunteer emergency medical services 2 personnel and including retroactive applicability 3 provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 5552YH (2) 85 mm/sc

H.F. 2076 Section 1. Section 422.12, subsection 2, paragraph c, 1 subparagraph (1), unnumbered paragraph 1, Code 2014, is amended 2 to read as follows: 3 A volunteer fire fighter and volunteer emergency medical 4 services personnel credit equal to fifty five hundred dollars 5 to compensate the taxpayer for the voluntary services if the 6 volunteer served for the entire tax year. 7 Sec. 2. RETROACTIVE APPLICABILITY. This Act applies 8 retroactively to January 1, 2014, for tax years beginning on 9 or after that date. 10 EXPLANATION 11 The inclusion of this explanation does not constitute agreement with 12 the explanation’s substance by the members of the general assembly. 13 This bill increases to $500 from $50 the amount of the 14 volunteer fire fighter and volunteer emergency medical services 15 personnel tax credit available against the state individual 16 income tax. 17 The bill applies retroactively to January 1, 2014, for tax 18 years beginning on or after that date. 19 -1- LSB 5552YH (2) 85 mm/sc 1/ 1