House File 2260 - Introduced HOUSE FILE 2260 BY SALMON , KAUFMANN , KLEIN , HEIN , MOORE , BRANDENBURG , SHEETS , FISHER , DRAKE , BACON , BYRNES , MAXWELL , SHAW , DOLECHECK , STANERSON , S. OLSON , GASSMAN , HEARTSILL , ROGERS , RAYHONS , DEYOE , WORTHAN , PRICHARD , BEARINGER , and THOMAS A BILL FOR An Act relating to emergency services by increasing the tax 1 credit amount for volunteer fire fighter and emergency 2 medical services personnel, by increasing reimbursement of 3 emergency medical services under the Medicaid program, and 4 including retroactive applicability provisions. 5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 6 TLSB 6070YH (6) 85 pf/rj

H.F. 2260 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 one hundred dollars 5 to compensate the taxpayer for the voluntary services if the 6 volunteer served for the entire tax year. 7 Sec. 2. 2013 Iowa Acts, chapter 138, section 159, subsection 8 1, paragraph q, is amended to read as follows: 9 q. For the fiscal year beginning July 1, 2014, the 10 reimbursement rate for emergency medical service providers 11 shall be increased by 10 percent over the rate rates in effect 12 on June 30, 2014. 13 Sec. 3. RETROACTIVE APPLICABILITY. The section of this Act 14 amending section 422.12 applies retroactively to January 1, 15 2014, for tax years beginning on or after that date. 16 EXPLANATION 17 The inclusion of this explanation does not constitute agreement with 18 the explanation’s substance by the members of the general assembly. 19 This bill relates to emergency services. 20 The bill increases from $50 to $100 the amount of the 21 volunteer fire fighter and volunteer emergency medical services 22 personnel tax credit available against the state individual 23 income tax. This provision applies retroactively to January 1, 24 2014, for tax years beginning on or after that date. 25 For the fiscal year beginning July 1, 2014, the bill requires 26 the reimbursement rate for emergency medical service providers 27 under the Medicaid program to be increased by 10 percent over 28 the rates in effect on June 30, 2014. 29 -1- LSB 6070YH (6) 85 pf/rj 1/ 1