House File 2778 - Introduced HOUSE FILE 2778 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO HF 2280) A BILL FOR An Act modifying the individual income tax credit for emergency 1 medical services personnel to include volunteer ambulance 2 drivers, and including retroactive applicability provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 6614HV (2) 91 jm/jh

H.F. 2778 Section 1. Section 422.12, subsection 1, paragraph b, Code 1 2026, is 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 or who is a volunteer ambulance driver . 6 Sec. 2. RETROACTIVE APPLICABILITY. This Act applies 7 retroactively to January 1, 2026, for tax years beginning on 8 or after that date. 9 EXPLANATION 10 The inclusion of this explanation does not constitute agreement with 11 the explanation’s substance by the members of the general assembly. 12 This bill modifies the individual income tax credit for 13 emergency medical services personnel. 14 Currently, an emergency medical services personnel member 15 who is certified as a first responder under Code chapter 16 147A may claim an individual income tax credit for services 17 performed in the amount of $250. 18 The bill modifies the credit to allow an emergency medical 19 services personnel member to claim the individual income tax 20 credit if the person is a volunteer ambulance driver. 21 The bill applies retroactively to tax years beginning on or 22 after January 1, 2026. 23 -1- LSB 6614HV (2) 91 jm/jh 1/ 1