House File 2148 - Introduced HOUSE FILE 2148 BY FORBES , OURTH , THOMAS , LENSING , STUTSMAN , COHOON , KEARNS , STAED , RUFF , ISENHART , and ANDERSON A BILL FOR An Act relating to an individual income tax credit for 1 reserve peace officers and including effective date and 2 applicability provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5711YH (3) 85 mm/sc

H.F. 2148 Section 1. Section 422.12, subsection 1, Code 2014, is 1 amended by adding the following new paragraph: 2 NEW PARAGRAPH . 0c. “Reserve peace officer” means a 3 reserve peace officer as defined in section 80D.1A who has met 4 the minimum training standards established by the Iowa law 5 enforcement academy pursuant to chapter 80D. 6 Sec. 2. Section 422.12, subsection 2, Code 2014, is amended 7 by adding the following new paragraph: 8 NEW PARAGRAPH . d. (1) A reserve peace officer credit equal 9 to fifty dollars to compensate the taxpayer for services as a 10 reserve peace officer if the reserve peace officer served for 11 the entire tax year. 12 (2) If the taxpayer is not a reserve peace officer for 13 the entire tax year, the maximum amount of the credit shall 14 be prorated and the amount of credit for the taxpayer shall 15 equal the maximum amount of credit for the tax year, divided 16 by twelve, multiplied by the number of months in the tax year 17 the taxpayer was a reserve peace officer. The credit shall be 18 rounded to the nearest dollar. If the taxpayer is a reserve 19 peace officer any part of a month, the taxpayer shall be 20 considered a reserve peace officer for the entire month. 21 (3) If the taxpayer is a reserve peace officer during the 22 same month as the taxpayer is a volunteer fire fighter or 23 volunteer emergency medical services personnel, as defined in 24 this section, a credit may be claimed for only one position for 25 that month under either this paragraph or paragraph “c” . 26 (4) The taxpayer is required to have a written statement 27 from the chief of police, sheriff, commissioner of public 28 safety, or other appropriate supervisor verifying that the 29 taxpayer was a reserve peace officer for the months for which 30 the credit under this paragraph is claimed. 31 Sec. 3. EFFECTIVE DATE. This Act takes effect January 1, 32 2015. 33 Sec. 4. APPLICABILITY. This Act applies to tax years 34 beginning on or after January 1, 2015. 35 -1- LSB 5711YH (3) 85 mm/sc 1/ 2

H.F. 2148 EXPLANATION 1 The inclusion of this explanation does not constitute agreement with 2 the explanation’s substance by the members of the general assembly. 3 This bill provides a nonrefundable individual income tax 4 credit for an individual who is a reserve peace officer who 5 meets the minimum training standards and who served as a 6 reserve peace officer for the entire tax year. The credit 7 is to compensate the individual for services as a reserve 8 peace officer. The amount of the credit equals $50. If the 9 individual was not a reserve peace officer for the entire tax 10 year, the amount of the credit is prorated based upon the 11 months of service as a reserve peace officer. If the taxpayer 12 is also a volunteer fire fighter or volunteer emergency medical 13 services personnel for which a credit is allowed under Code 14 section 422.12 for any month, the taxpayer shall only be 15 allowed to claim a credit for one position for that month. 16 The bill takes effect January 1, 2015, and applies to tax 17 years beginning on or after that date. 18 -2- LSB 5711YH (3) 85 mm/sc 2/ 2