House File 2256 - Introduced HOUSE FILE 2256 BY GASSMAN A BILL FOR An Act relating to continuing education for certified advanced 1 emergency medical technicians and creating a certified 2 advanced emergency medical technician continuing education 3 tax credit. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 5940YH (4) 86 tr/nh

H.F. 2256 Section 1. Section 147A.6, Code 2016, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 3. The department shall allow a certified 3 advanced emergency medical technician to complete all required 4 continuing medical education courses through an internet site. 5 Sec. 2. NEW SECTION . 147A.6A Certified advanced emergency 6 medical technician continuing education tax credit. 7 1. A certified advanced emergency medical technician 8 continuing education tax credit is allowed under this section 9 against the taxes imposed in chapter 422, division II, as 10 provided in section 422.10A. 11 2. The tax credit shall not exceed two hundred dollars for 12 the tax year that the tax credit is claimed. 13 3. In order to be eligible to claim a certified advanced 14 emergency medical technician continuing education tax credit, 15 the taxpayer must apply to the department for a tax credit 16 certificate. The taxpayer shall include with the application 17 proof of satisfactory completion of one or more continuing 18 education programs for certified advanced emergency medical 19 technicians and any other information the department requires 20 by rule. 21 4. a. To claim a tax credit under this section, a taxpayer 22 shall include one or more tax credit certificates issued by the 23 department pursuant to this section with the taxpayer’s tax 24 return. 25 b. The tax credit certificate shall contain the taxpayer’s 26 name, address, tax identification number, the amount of the 27 credit, the name of the eligible taxpayer, and any other 28 information required by the department of revenue. 29 c. The tax credit certificate, unless rescinded by the 30 department, shall be accepted by the department of revenue as 31 payment for taxes imposed in chapter 422, division II, subject 32 to any conditions or restrictions placed by the department 33 or the department of revenue upon the face of the tax credit 34 certificate and subject to the limitations of the tax credit. 35 -1- LSB 5940YH (4) 86 tr/nh 1/ 2

H.F. 2256 5. The department shall adopt all rules necessary to 1 administer this section. 2 Sec. 3. NEW SECTION . 422.10A Certified advanced emergency 3 medical technician continuing education tax credit. 4 The taxes imposed under this division, less the credits 5 allowed under section 422.12, shall be reduced by a certified 6 advanced emergency medical technician continuing education tax 7 credit as allowed under section 147A.6A. 8 EXPLANATION 9 The inclusion of this explanation does not constitute agreement with 10 the explanation’s substance by the members of the general assembly. 11 This bill requires the department of public health to allow 12 certified advanced emergency medical technicians to complete 13 all required continuing education courses through an internet 14 site. The bill also creates a certified advanced emergency 15 medical technician continuing education tax credit, allowing 16 certified advanced emergency medical technicians to claim up to 17 $200 for the tax year in which the credit is claimed. In order 18 to be eligible to claim a certified advanced emergency medical 19 technician continuing education tax credit, the taxpayer must 20 apply to the department for a tax credit certificate. The 21 application shall include proof of satisfactory completion 22 of one or more continuing education programs for certified 23 advanced emergency medical technicians and any other 24 information required by the department of public health by 25 rule. The taxpayer must submit a tax credit certificate with 26 the taxpayer’s tax return to claim the credit. The department 27 shall adopt rules necessary to administer the tax credit. 28 -2- LSB 5940YH (4) 86 tr/nh 2/ 2