H.F. 2280 Section 1. Section 422.12, subsection 1, paragraph b, Code 1 2026, is amended to read as follows: 2 b. (1) “Emergency medical services personnel member” means 3 an emergency medical care provider, as defined in section 4 147A.1 , who is certified as a first responder pursuant to 5 chapter 147A , or who otherwise meets the definition of first 6 responder except for achieving certification . 7 (2) The department shall adopt criteria, by rule pursuant to 8 chapter 17A, establishing the qualifications necessary to meet 9 the definition of first responder without certification. 10 Sec. 2. RETROACTIVE APPLICABILITY. This Act applies 11 retroactively to January 1, 2026, for tax years beginning on 12 or after that date. 13 EXPLANATION 14 The inclusion of this explanation does not constitute agreement with 15 the explanation’s substance by the members of the general assembly. 16 This bill modifies the individual income tax credit for 17 emergency medical services personnel. 18 Currently, an emergency medical services personnel member 19 who is certified as a first responder under Code chapter 20 147A may claim an individual income tax credit for services 21 performed in the amount of $250. 22 The bill modifies the credit to allow an emergency medical 23 services personnel member to claim the individual income tax 24 credit if the person is not certified as a first responder 25 under Code chapter 147A. 26 The bill directs the department of revenue to adopt 27 criteria, by rule pursuant to Code chapter 17A, establishing 28 the qualifications necessary to meet the definition of first 29 responder without certification. 30 The bill applies retroactively to tax years beginning on or 31 after January 1, 2026. 32 -1- LSB 6614YH (1) 91 jm/jh 1/ 1