Bill Text: IA HF2256 | 2015-2016 | 86th General Assembly | Introduced
Bill Title: A bill for an act relating to continuing education for certified advanced emergency medical technicians and creating a certified advanced emergency medical technician continuing education tax credit.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2016-02-15 - Introduced, referred to State Government. H.J. 219. [HF2256 Detail]
Download: Iowa-2015-HF2256-Introduced.html
House File 2256 - Introduced HOUSE FILE BY GASSMAN A BILL FOR 1 An Act relating to continuing education for certified advanced 2 emergency medical technicians and creating a certified 3 advanced emergency medical technician continuing education 4 tax credit. 5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5940YH (4) 86 tr/nh PAG LIN 1 1 Section 1. Section 147A.6, Code 2016, is amended by adding 1 2 the following new subsection: 1 3 NEW SUBSECTION. 3. The department shall allow a certified 1 4 advanced emergency medical technician to complete all required 1 5 continuing medical education courses through an internet site. 1 6 Sec. 2. NEW SECTION. 147A.6A Certified advanced emergency 1 7 medical technician continuing education tax credit. 1 8 1. A certified advanced emergency medical technician 1 9 continuing education tax credit is allowed under this section 1 10 against the taxes imposed in chapter 422, division II, as 1 11 provided in section 422.10A. 1 12 2. The tax credit shall not exceed two hundred dollars for 1 13 the tax year that the tax credit is claimed. 1 14 3. In order to be eligible to claim a certified advanced 1 15 emergency medical technician continuing education tax credit, 1 16 the taxpayer must apply to the department for a tax credit 1 17 certificate. The taxpayer shall include with the application 1 18 proof of satisfactory completion of one or more continuing 1 19 education programs for certified advanced emergency medical 1 20 technicians and any other information the department requires 1 21 by rule. 1 22 4. a. To claim a tax credit under this section, a taxpayer 1 23 shall include one or more tax credit certificates issued by the 1 24 department pursuant to this section with the taxpayer's tax 1 25 return. 1 26 b. The tax credit certificate shall contain the taxpayer's 1 27 name, address, tax identification number, the amount of the 1 28 credit, the name of the eligible taxpayer, and any other 1 29 information required by the department of revenue. 1 30 c. The tax credit certificate, unless rescinded by the 1 31 department, shall be accepted by the department of revenue as 1 32 payment for taxes imposed in chapter 422, division II, subject 1 33 to any conditions or restrictions placed by the department 1 34 or the department of revenue upon the face of the tax credit 1 35 certificate and subject to the limitations of the tax credit. 2 1 5. The department shall adopt all rules necessary to 2 2 administer this section. 2 3 Sec. 3. NEW SECTION. 422.10A Certified advanced emergency 2 4 medical technician continuing education tax credit. 2 5 The taxes imposed under this division, less the credits 2 6 allowed under section 422.12, shall be reduced by a certified 2 7 advanced emergency medical technician continuing education tax 2 8 credit as allowed under section 147A.6A. 2 9 EXPLANATION 2 10 The inclusion of this explanation does not constitute agreement with 2 11 the explanation's substance by the members of the general assembly. 2 12 This bill requires the department of public health to allow 2 13 certified advanced emergency medical technicians to complete 2 14 all required continuing education courses through an internet 2 15 site. The bill also creates a certified advanced emergency 2 16 medical technician continuing education tax credit, allowing 2 17 certified advanced emergency medical technicians to claim up to 2 18 $200 for the tax year in which the credit is claimed. In order 2 19 to be eligible to claim a certified advanced emergency medical 2 20 technician continuing education tax credit, the taxpayer must 2 21 apply to the department for a tax credit certificate. The 2 22 application shall include proof of satisfactory completion 2 23 of one or more continuing education programs for certified 2 24 advanced emergency medical technicians and any other 2 25 information required by the department of public health by 2 26 rule. The taxpayer must submit a tax credit certificate with 2 27 the taxpayer's tax return to claim the credit. The department 2 28 shall adopt rules necessary to administer the tax credit. LSB 5940YH (4) 86 tr/nh
