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House File 531 - IntroducedA Bill ForAn Act 1relating to the individual income tax credits for
2volunteer fire fighters, volunteer emergency medical
3services personnel members, and reserve peace officers
4by increasing the amounts of the credits, and including
5retroactive applicability provisions.
6BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 422.12, subsection 2, paragraph c,
2subparagraph (1), Code 2023, is amended to read as follows:
3(1) A volunteer fire fighter and volunteer emergency
4medical services personnel member credit equal to two hundred
5fifty one thousand dollars to compensate the taxpayer for the
6voluntary services if the volunteer served for the entire
7tax year. A taxpayer who is a paid employee of an emergency
8medical services program or a fire department and who is also
9a volunteer emergency medical services personnel member or
10volunteer fire fighter in a city, county, or area governed
11by an agreement pursuant to chapter 28E where the emergency
12medical services program or fire department performs services,
13shall qualify for the credit provided under this paragraph “c”.
14 Sec. 2. Section 422.12, subsection 2, paragraph d,
15subparagraph (1), Code 2023, is amended to read as follows:
16(1) A reserve peace officer credit equal to two hundred
17fifty one thousand dollars to compensate the taxpayer for
18services as a reserve peace officer if the reserve peace
19officer served for the entire tax year.
20 Sec. 3. RETROACTIVE APPLICABILITY. This Act applies
21retroactively to January 1, 2023, for tax years beginning on
22or after that date.
23EXPLANATION
24The inclusion of this explanation does not constitute agreement with
25the explanation’s substance by the members of the general assembly.
26This bill relates to the individual income tax credits
27available to volunteer fire fighters, volunteer emergency
28medical services personnel members, and reserve peace officers.
29For services performed by such individuals, the bill
30increases the maximum amount of the individual income tax
31credit available against the state individual income tax from
32$250 to $1,000 per tax year. The tax credit increase applies
33retroactively to tax years beginning on or after January 1,
342023.
-1-jm/jh
2volunteer fire fighters, volunteer emergency medical
3services personnel members, and reserve peace officers
4by increasing the amounts of the credits, and including
5retroactive applicability provisions.
6BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 422.12, subsection 2, paragraph c,
2subparagraph (1), Code 2023, is amended to read as follows:
3(1) A volunteer fire fighter and volunteer emergency
4medical services personnel member credit equal to two hundred
5fifty one thousand dollars to compensate the taxpayer for the
6voluntary services if the volunteer served for the entire
7tax year. A taxpayer who is a paid employee of an emergency
8medical services program or a fire department and who is also
9a volunteer emergency medical services personnel member or
10volunteer fire fighter in a city, county, or area governed
11by an agreement pursuant to chapter 28E where the emergency
12medical services program or fire department performs services,
13shall qualify for the credit provided under this paragraph “c”.
14 Sec. 2. Section 422.12, subsection 2, paragraph d,
15subparagraph (1), Code 2023, is amended to read as follows:
16(1) A reserve peace officer credit equal to two hundred
17fifty one thousand dollars to compensate the taxpayer for
18services as a reserve peace officer if the reserve peace
19officer served for the entire tax year.
20 Sec. 3. RETROACTIVE APPLICABILITY. This Act applies
21retroactively to January 1, 2023, for tax years beginning on
22or after that date.
23EXPLANATION
24The inclusion of this explanation does not constitute agreement with
25the explanation’s substance by the members of the general assembly.
26This bill relates to the individual income tax credits
27available to volunteer fire fighters, volunteer emergency
28medical services personnel members, and reserve peace officers.
29For services performed by such individuals, the bill
30increases the maximum amount of the individual income tax
31credit available against the state individual income tax from
32$250 to $1,000 per tax year. The tax credit increase applies
33retroactively to tax years beginning on or after January 1,
342023.
-1-jm/jh