Senate
File
447
-
Introduced
SENATE
FILE
447
BY
DICKEY
A
BILL
FOR
An
Act
relating
to
the
individual
income
tax
credits
for
fire
1
fighters,
emergency
medical
services
personnel
members,
and
2
reserve
peace
officers
by
increasing
the
amounts
of
the
3
credits,
and
including
retroactive
applicability
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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Section
1.
Section
422.12,
subsection
1,
paragraphs
b
and
c,
1
Code
2021,
are
amended
to
read
as
follows:
2
b.
“Emergency
medical
services
personnel
member”
means
an
3
emergency
medical
care
provider,
as
defined
in
section
147A.1
,
4
who
is
certified
as
a
first
responder
pursuant
to
chapter
147A
,
5
and
who
receives
an
amount
equal
to
or
less
than
five
thousand
6
dollars
in
annual
compensation
for
performing
emergency
medical
7
services
.
8
c.
“Reserve
peace
officer”
means
a
reserve
peace
officer
9
as
defined
in
section
80D.1A
who
has
met
the
minimum
training
10
standards
established
by
the
Iowa
law
enforcement
academy
11
pursuant
to
chapter
80D
,
and
who
receives
an
amount
equal
to
12
or
less
than
five
thousand
dollars
in
annual
compensation
for
13
performing
reserve
peace
officer
services
.
14
Sec.
2.
Section
422.12,
subsection
1,
Code
2021,
is
amended
15
by
adding
the
following
new
paragraph:
16
NEW
PARAGRAPH
.
0c.
“Fire
fighter”
means
an
individual
that
17
meets
all
of
the
following
requirements:
18
(1)
The
individual
is
an
active
member
of
an
organized
19
volunteer
fire
department
in
this
state
or
is
performing
20
services
as
a
fire
fighter
for
a
municipality,
township,
or
21
benefited
fire
district
at
the
request
of
the
chief
or
other
22
person
in
command
of
the
fire
department
of
the
municipality,
23
township,
or
benefited
fire
district,
or
of
any
other
officer
24
of
the
municipality,
township,
or
benefited
fire
district
25
having
authority
to
demand
such
service.
26
(2)
The
individual
receives
annual
compensation
equal
to
27
or
less
than
five
thousand
dollars
for
performing
fire
fighter
28
services.
29
Sec.
3.
Section
422.12,
subsection
1,
paragraph
f,
Code
30
2021,
is
amended
by
striking
the
paragraph.
31
Sec.
4.
Section
422.12,
subsection
2,
paragraphs
c
and
d,
32
Code
2021,
are
amended
to
read
as
follows:
33
c.
(1)
A
volunteer
fire
fighter
and
volunteer
emergency
34
medical
services
personnel
member
credit
equal
to
one
hundred
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thousand
dollars
to
compensate
the
taxpayer
for
the
voluntary
1
services
if
the
volunteer
taxpayer
served
for
the
entire
tax
2
year.
A
taxpayer
who
is
a
paid
employee
of
an
emergency
3
medical
services
program
or
a
fire
department
and
whose
4
compensation
disqualifies
the
taxpayer
for
the
credit
but
who
5
is
also
a
volunteer
an
emergency
medical
services
personnel
6
member
or
volunteer
fire
fighter
in
a
city,
county,
or
area
7
governed
by
an
agreement
pursuant
to
chapter
28E
for
another
8
governmental
entity
where
the
emergency
medical
services
9
program
or
fire
department
performs
compensation
for
the
10
performance
of
such
services
,
qualifies
the
taxpayer
for
11
the
credit
shall
qualify
for
the
credit
provided
under
this
12
paragraph
“c”
.
13
(2)
If
the
taxpayer
is
not
a
volunteer
fire
fighter
or
14
volunteer
emergency
medical
services
personnel
member
for
15
the
entire
tax
year,
the
maximum
amount
of
the
credit
shall
16
be
prorated
and
the
amount
of
credit
for
the
taxpayer
shall
17
equal
the
maximum
amount
of
credit
for
the
tax
year,
divided
18
by
twelve,
multiplied
by
the
number
of
months
in
the
tax
year
19
the
taxpayer
was
a
volunteer
fire
fighter
or
emergency
medical
20
services
personnel
member
.
The
credit
shall
be
rounded
to
the
21
nearest
dollar.
If
the
taxpayer
is
a
volunteer
fire
fighter
or
22
emergency
medical
services
personnel
member
during
any
part
of
23
a
month,
the
taxpayer
shall
be
considered
a
volunteer
in
such
24
position
for
the
entire
month.
If
the
taxpayer
is
a
volunteer
25
fire
fighter
and
a
volunteer
an
emergency
medical
services
26
personnel
member
during
the
same
month,
a
credit
may
be
claimed
27
for
only
one
volunteer
position
for
that
month.
28
(3)
The
taxpayer
is
required
to
shall
have
a
written
29
statement
approval
from
the
fire
chief
or
other
appropriate
30
supervisor
verifying
that
the
taxpayer
was
a
volunteer
fire
31
fighter
or
volunteer
emergency
medical
services
personnel
32
member
for
the
months
for
which
the
credit
prior
to
claiming
33
the
credit
under
this
paragraph
“c”
is
claimed
.
The
fire
chief
34
or
other
appropriate
supervisor
may
utilize
the
approval
of
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the
tax
credit
to
ensure
a
fire
fighter
or
emergency
medical
1
services
personnel
member
meets
training
or
other
requirements
2
specified
by
the
department
or
program.
3
d.
(1)
A
reserve
peace
officer
credit
equal
to
one
hundred
4
thousand
dollars
to
compensate
the
taxpayer
for
services
as
a
5
reserve
peace
officer
if
the
reserve
peace
officer
served
for
6
the
entire
tax
year.
7
(2)
If
the
taxpayer
is
not
a
reserve
peace
officer
for
8
the
entire
tax
year,
the
maximum
amount
of
the
credit
shall
9
be
prorated
and
the
amount
of
credit
for
the
taxpayer
shall
10
equal
the
maximum
amount
of
credit
for
the
tax
year,
divided
11
by
twelve,
multiplied
by
the
number
of
months
in
the
tax
year
12
the
taxpayer
was
a
reserve
peace
officer.
The
credit
shall
be
13
rounded
to
the
nearest
dollar.
If
the
taxpayer
is
a
reserve
14
peace
officer
any
part
of
a
month,
the
taxpayer
shall
be
15
considered
a
reserve
peace
officer
for
the
entire
month.
16
(3)
If
the
taxpayer
is
a
reserve
peace
officer
,
fire
17
fighter,
or
an
emergency
medical
services
personnel
member
18
during
the
same
month
as
the
taxpayer
is
a
volunteer
fire
19
fighter
or
volunteer
emergency
medical
services
personnel
20
member,
as
defined
in
this
section
,
a
credit
may
be
claimed
for
21
only
one
position
for
that
month
under
either
paragraph
“c”
or
22
this
paragraph
“d”
.
23
(4)
The
taxpayer
is
required
to
shall
have
a
written
24
statement
approval
from
the
chief
of
police,
sheriff,
25
commissioner
of
public
safety,
or
other
appropriate
supervisor
26
verifying
that
the
taxpayer
was
a
reserve
peace
officer
for
the
27
months
for
which
the
credit
prior
to
claiming
the
credit
under
28
this
paragraph
“d”
is
claimed
.
The
chief
of
police,
sheriff,
29
commissioner
of
public
safety,
or
other
appropriate
supervisor
30
may
utilize
the
approval
of
the
tax
credit
to
ensure
a
reserve
31
peace
officer
meets
training
or
other
requirements
specified
32
by
the
department.
33
Sec.
5.
RETROACTIVE
APPLICABILITY.
This
Act
applies
34
retroactively
to
January
1,
2021,
for
tax
years
beginning
on
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or
after
that
date.
1
EXPLANATION
2
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
3
the
explanation’s
substance
by
the
members
of
the
general
assembly.
4
This
bill
relates
to
the
individual
income
tax
credits
for
5
volunteer
fire
fighters,
volunteer
emergency
medical
services
6
personnel
members,
and
reserve
peace
officers
by
increasing
the
7
amounts
of
the
credits,
and
including
retroactive
applicability
8
provisions.
9
The
bill
modifies
the
tax
credit
by
allowing
a
fire
fighter,
10
emergency
medical
services
personnel
member,
or
reserve
11
peace
officer
to
qualify
for
the
credit
if
such
an
individual
12
has
annual
compensation
equal
to
or
less
than
$5,000
in
the
13
performance
of
services
attributable
to
the
position.
14
The
bill
increases
from
$100
to
$1,000
the
maximum
amount
15
of
the
tax
credit
per
individual
for
services
performed
during
16
the
year.
The
tax
credit
increase
applies
retroactively
to
tax
17
years
beginning
on
or
after
January
1,
2021.
18
The
bill
also
modifies
the
tax
credit
by
requiring
a
fire
19
fighter,
emergency
medical
services
personnel
member,
or
20
reserve
peace
officer
to
obtain
written
approval
from
their
21
supervisor
prior
to
claiming
the
tax
credit.
The
bill
does
22
eliminate
specific
training
requirements
for
a
fire
fighter
23
to
be
eligible
for
the
tax
credit,
but
the
bill
allows
a
24
supervisor
to
utilize
the
approval
of
the
tax
credit
to
ensure
25
the
individual
meets
training
or
other
requirements
specified
26
by
the
department
or
program.
Currently,
such
an
individual
is
27
required
to
obtain
a
written
statement
from
their
supervisor
28
verifying
the
individual
was
in
such
a
position
for
the
months
29
the
credit
is
claimed.
30
The
bill
also
rearranges
the
definitional
portion
of
Code
31
section
422.12,
which
is
in
alphabetical
order,
due
to
the
32
strike
of
the
term
“volunteer”.
33
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