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
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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
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