HF 2280 (LSB 6614YH (1) 91)

HOUSE FILE 2280

BY  A. MEYER

A BILL FOR

An Act modifying the individual income tax credit for emergency medical services personnel, and including retroactive applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 422.12, subsection 1, paragraph b, Code 2026, is amended to read as follows:
   b.  (1)  “Emergency medical services personnel member” means an emergency medical care provider, as defined in section 147A.1, who is certified as a first responder pursuant to chapter 147A, or who otherwise meets the definition of first responder except for achieving certification.
   (2)  The department shall adopt criteria, by rule pursuant to chapter 17A, establishing the qualifications necessary to meet the definition of first responder without certification.
    Sec. 2.  RETROACTIVE APPLICABILITY.  This Act applies retroactively to January 1, 2026, for tax years beginning on or after that date.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill modifies the individual income tax credit for emergency medical services personnel.
   Currently, an emergency medical services personnel member who is certified as a first responder under Code chapter 147A may claim an individual income tax credit for services performed in the amount of $250.
   The bill modifies the credit to allow an emergency medical services personnel member to claim the individual income tax credit if the person is not certified as a first responder under Code chapter 147A.
   The bill directs the department of revenue to adopt criteria, by rule pursuant to Code chapter 17A, establishing the qualifications necessary to meet the definition of first responder without certification.
   The bill applies retroactively to tax years beginning on or after January 1, 2026.