Bill Text: IA HF2280 | 2019-2020 | 88th General Assembly | Introduced


Bill Title: A bill for an act relating to the individual income tax credits for volunteer fire fighters, volunteer emergency medical services personnel members, and reserve peace officers by increasing the amounts of the credits, and including retroactive applicability provisions. (Formerly HF 2005.)

Spectrum: Committee Bill

Status: (Introduced - Dead) 2020-02-27 - Amendment H-8047 filed. H.J. 407. [HF2280 Detail]

Download: Iowa-2019-HF2280-Introduced.html
House File 2280 - Introduced HOUSE FILE 2280 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO HF 2005) A BILL FOR An Act relating to the individual income tax credits for 1 volunteer fire fighters, volunteer emergency medical 2 services personnel members, and reserve peace officers 3 by increasing the amounts of the credits, and including 4 retroactive applicability provisions. 5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 6 TLSB 5050HV (2) 88 jm/jh
H.F. 2280 Section 1. Section 422.12, subsection 2, paragraph c, 1 subparagraph (1), Code 2020, is amended to read as follows: 2 (1) A volunteer fire fighter and volunteer emergency 3 medical services personnel member credit equal to one two 4 hundred dollars to compensate the taxpayer for the voluntary 5 services if the volunteer served for the entire tax year. 6 A taxpayer who is a paid employee of an emergency medical 7 services program or a fire department and who is also a 8 volunteer emergency medical services personnel member or 9 volunteer fire fighter in a city, county, or area governed 10 by an agreement pursuant to chapter 28E where the emergency 11 medical services program or fire department performs services, 12 shall qualify for the credit provided under this paragraph “c” . 13 Sec. 2. Section 422.12, subsection 2, paragraph d, 14 subparagraph (1), Code 2020, is amended to read as follows: 15 (1) A reserve peace officer credit equal to one two hundred 16 dollars to compensate the taxpayer for services as a reserve 17 peace officer if the reserve peace officer served for the 18 entire tax year. 19 Sec. 3. RETROACTIVE APPLICABILITY. The following 20 provisions of this Act apply retroactively to January 1, 2020, 21 for tax years beginning on or after that date: 22 The sections of this Act amending section 422.12. 23 EXPLANATION 24 The inclusion of this explanation does not constitute agreement with 25 the explanation’s substance by the members of the general assembly. 26 This bill relates to the individual income tax credits 27 available to volunteer fire fighters, volunteer emergency 28 medical services personnel members, and reserve peace officers. 29 The bill increases to $200 from $100 the maximum amount per 30 individual of the income tax credits for services performed 31 during the year. The tax credit increase applies retroactively 32 to tax years beginning on or after January 1, 2020. 33 -1- LSB 5050HV (2) 88 jm/jh 1/ 1
feedback