Bill Text: IA SF4 | 2011-2012 | 84th General Assembly | Introduced
Bill Title: A bill for an act providing volunteer fire fighters and emergency medical services personnel with an individual income tax credit and including effective date and applicability provisions.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-12-31 - END OF 2011 ACTIONS [SF4 Detail]
Download: Iowa-2011-SF4-Introduced.html
Senate
File
4
-
Introduced
SENATE
FILE
4
BY
HANCOCK
A
BILL
FOR
An
Act
providing
volunteer
fire
fighters
and
emergency
medical
1
services
personnel
with
an
individual
income
tax
credit
and
2
including
effective
date
and
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
422.12,
Code
2011,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
2A.
a.
A
volunteer
fire
fighter
and
3
volunteer
emergency
medical
services
personnel
credit
equal
to
4
the
amount
specified
in
paragraph
“b”
to
compensate
the
taxpayer
5
for
the
voluntary
services.
6
b.
The
amount
of
the
credit
is
equal
to
the
following:
7
(1)
For
tax
years
beginning
in
the
2012
calendar
year,
8
twenty-five
dollars.
9
(2)
For
tax
years
beginning
in
the
2013
calendar
year,
fifty
10
dollars.
11
(3)
For
tax
years
beginning
in
the
2014
calendar
year,
12
seventy-five
dollars.
13
(4)
For
tax
years
beginning
in
the
2015
and
subsequent
14
calendar
years,
one
hundred
dollars.
15
c.
If
the
taxpayer
is
not
a
volunteer
fire
fighter
or
16
volunteer
emergency
medical
services
personnel
for
the
entire
17
tax
year,
the
amount
of
the
dollar
credit
shall
be
prorated
18
and
the
amount
of
credit
shall
equal
the
maximum
amount
of
19
credit
for
the
tax
year,
divided
by
twelve,
multiplied
by
the
20
number
of
months
in
the
tax
year
the
taxpayer
was
a
volunteer.
21
The
credit
shall
be
rounded
to
the
nearest
five
dollars.
If
22
the
taxpayer
is
a
volunteer
during
any
part
of
a
month,
the
23
taxpayer
shall
be
considered
a
volunteer
for
the
entire
month.
24
If
the
taxpayer
is
a
volunteer
fire
fighter
and
a
volunteer
25
emergency
medical
services
personnel
during
the
same
month,
a
26
credit
may
be
claimed
for
only
one
volunteer
position
for
that
27
month.
28
d.
The
taxpayer
is
required
to
have
a
written
statement
29
from
the
fire
chief
or
other
appropriate
supervisor
verifying
30
that
the
taxpayer
was
a
volunteer
fire
fighter
or
volunteer
31
emergency
medical
services
personnel
for
the
months
for
which
32
the
credit
under
this
subsection
is
claimed.
33
e.
For
purposes
of
this
subsection:
34
(1)
“Emergency
medical
services
personnel”
means
an
emergency
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S.F.
4
medical
care
provider,
as
defined
in
section
147A.1,
who
is
1
certified
as
a
first
responder
pursuant
to
chapter
147A.
2
(2)
“Volunteer
fire
fighter”
means
a
volunteer
fire
fighter
3
as
defined
in
section
85.61
who
has
met
the
minimum
training
4
standards
established
by
the
fire
service
training
bureau
5
pursuant
to
chapter
100B.
6
Sec.
2.
EFFECTIVE
DATE
AND
APPLICABILITY.
This
Act
takes
7
effect
January
1,
2012,
for
tax
years
beginning
on
or
after
8
that
date.
9
EXPLANATION
10
This
bill
provides
a
nonrefundable
individual
income
tax
11
credit
for
an
individual
who
was
a
volunteer
fire
fighter
who
12
has
met
the
minimum
training
standards
or
certified
volunteer
13
emergency
medical
services
personnel
for
the
entire
tax
year.
14
The
credit
is
to
compensate
the
individual
for
the
volunteer
15
services.
The
amount
of
the
credit
equals
$25
for
the
2012
tax
16
year
and
increases
by
$25
for
each
subsequent
tax
year
until
17
the
credit
equals
$100.
If
the
individual
was
not
a
volunteer
18
for
the
entire
tax
year,
the
amount
of
credit
is
prorated
based
19
upon
the
months
of
volunteer
service.
A
credit
may
be
claimed
20
for
only
one
volunteer
position
per
month.
21
The
bill
takes
effect
January
1,
2012,
for
tax
years
22
beginning
on
or
after
that
date.
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