Senate File 92 - Introduced SENATE FILE 92 BY SODDERS A BILL FOR An Act providing reserve peace officers with an individual 1 income tax credit and including effective date and 2 applicability provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1629XS (2) 85 mm/sc

S.F. 92 Section 1. Section 422.12, subsection 1, Code 2013, 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 2013, 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 2014. 33 Sec. 4. APPLICABILITY. This Act applies to tax years 34 beginning on or after January 1, 2014. 35 -1- LSB 1629XS (2) 85 mm/sc 1/ 2

S.F. 92 EXPLANATION 1 This bill provides a nonrefundable individual income tax 2 credit for an individual who is a reserve peace officer who 3 meets the minimum training standards and who served as a 4 reserve peace officer for the entire tax year. The credit 5 is to compensate the individual for services as a reserve 6 peace officer. The amount of the credit equals $50. If the 7 individual was not a reserve peace officer for the entire tax 8 year, the amount of the credit is prorated based upon the 9 months of service as a reserve peace officer. If the taxpayer 10 is also a volunteer fire fighter or volunteer emergency medical 11 services personnel for which a credit is allowed under Code 12 section 422.12 for any month, the taxpayer shall only be 13 allowed to claim a credit for one position for that month. 14 The bill takes effect January 1, 2014, and applies to tax 15 years beginning on or after that date. 16 -2- LSB 1629XS (2) 85 mm/sc 2/ 2