Bill Text: IA HF2148 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A bill for an act relating to an individual income tax credit for reserve peace officers and including effective date and applicability provisions.
Spectrum: Partisan Bill (Democrat 11-0)
Status: (Introduced - Dead) 2014-04-01 - Withdrawn. H.J. 630. [HF2148 Detail]
Download: Iowa-2013-HF2148-Introduced.html
House
File
2148
-
Introduced
HOUSE
FILE
2148
BY
FORBES
,
OURTH
,
THOMAS
,
LENSING
,
STUTSMAN
,
COHOON
,
KEARNS
,
STAED
,
RUFF
,
ISENHART
,
and
ANDERSON
A
BILL
FOR
An
Act
relating
to
an
individual
income
tax
credit
for
1
reserve
peace
officers
and
including
effective
date
and
2
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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5711YH
(3)
85
mm/sc
H.F.
2148
Section
1.
Section
422.12,
subsection
1,
Code
2014,
is
1
amended
by
adding
the
following
new
paragraph:
2
NEW
PARAGRAPH
.
0c.
“Reserve
peace
officer”
means
a
3
reserve
peace
officer
as
defined
in
section
80D.1A
who
has
met
4
the
minimum
training
standards
established
by
the
Iowa
law
5
enforcement
academy
pursuant
to
chapter
80D.
6
Sec.
2.
Section
422.12,
subsection
2,
Code
2014,
is
amended
7
by
adding
the
following
new
paragraph:
8
NEW
PARAGRAPH
.
d.
(1)
A
reserve
peace
officer
credit
equal
9
to
fifty
dollars
to
compensate
the
taxpayer
for
services
as
a
10
reserve
peace
officer
if
the
reserve
peace
officer
served
for
11
the
entire
tax
year.
12
(2)
If
the
taxpayer
is
not
a
reserve
peace
officer
for
13
the
entire
tax
year,
the
maximum
amount
of
the
credit
shall
14
be
prorated
and
the
amount
of
credit
for
the
taxpayer
shall
15
equal
the
maximum
amount
of
credit
for
the
tax
year,
divided
16
by
twelve,
multiplied
by
the
number
of
months
in
the
tax
year
17
the
taxpayer
was
a
reserve
peace
officer.
The
credit
shall
be
18
rounded
to
the
nearest
dollar.
If
the
taxpayer
is
a
reserve
19
peace
officer
any
part
of
a
month,
the
taxpayer
shall
be
20
considered
a
reserve
peace
officer
for
the
entire
month.
21
(3)
If
the
taxpayer
is
a
reserve
peace
officer
during
the
22
same
month
as
the
taxpayer
is
a
volunteer
fire
fighter
or
23
volunteer
emergency
medical
services
personnel,
as
defined
in
24
this
section,
a
credit
may
be
claimed
for
only
one
position
for
25
that
month
under
either
this
paragraph
or
paragraph
“c”
.
26
(4)
The
taxpayer
is
required
to
have
a
written
statement
27
from
the
chief
of
police,
sheriff,
commissioner
of
public
28
safety,
or
other
appropriate
supervisor
verifying
that
the
29
taxpayer
was
a
reserve
peace
officer
for
the
months
for
which
30
the
credit
under
this
paragraph
is
claimed.
31
Sec.
3.
EFFECTIVE
DATE.
This
Act
takes
effect
January
1,
32
2015.
33
Sec.
4.
APPLICABILITY.
This
Act
applies
to
tax
years
34
beginning
on
or
after
January
1,
2015.
35
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2148
EXPLANATION
1
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
2
the
explanation’s
substance
by
the
members
of
the
general
assembly.
3
This
bill
provides
a
nonrefundable
individual
income
tax
4
credit
for
an
individual
who
is
a
reserve
peace
officer
who
5
meets
the
minimum
training
standards
and
who
served
as
a
6
reserve
peace
officer
for
the
entire
tax
year.
The
credit
7
is
to
compensate
the
individual
for
services
as
a
reserve
8
peace
officer.
The
amount
of
the
credit
equals
$50.
If
the
9
individual
was
not
a
reserve
peace
officer
for
the
entire
tax
10
year,
the
amount
of
the
credit
is
prorated
based
upon
the
11
months
of
service
as
a
reserve
peace
officer.
If
the
taxpayer
12
is
also
a
volunteer
fire
fighter
or
volunteer
emergency
medical
13
services
personnel
for
which
a
credit
is
allowed
under
Code
14
section
422.12
for
any
month,
the
taxpayer
shall
only
be
15
allowed
to
claim
a
credit
for
one
position
for
that
month.
16
The
bill
takes
effect
January
1,
2015,
and
applies
to
tax
17
years
beginning
on
or
after
that
date.
18
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