Bill Text: IA HF2459 | 2013-2014 | 85th General Assembly | Enrolled
Bill Title: A bill for an act relating to the individual income tax by creating a tax credit for reserve peace officers and by modifying the tax credit for volunteer fire fighter and volunteer emergency medical services personnel and including retroactive applicability provisions. Effective 7-1-14.
Spectrum: Committee Bill
Status: (Passed) 2014-05-16 - Signed by Governor. H.J. 897. [HF2459 Detail]
Download: Iowa-2013-HF2459-Enrolled.html
House
File
2459
AN
ACT
RELATING
TO
THE
INDIVIDUAL
INCOME
TAX
BY
CREATING
A
TAX
CREDIT
FOR
RESERVE
PEACE
OFFICERS
AND
BY
MODIFYING
THE
TAX
CREDIT
FOR
VOLUNTEER
FIRE
FIGHTER
AND
VOLUNTEER
EMERGENCY
MEDICAL
SERVICES
PERSONNEL
AND
INCLUDING
RETROACTIVE
APPLICABILITY
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
422.12,
subsection
1,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
0c.
“Reserve
peace
officer”
means
a
reserve
peace
officer
as
defined
in
section
80D.1A
who
has
met
the
minimum
training
standards
established
by
the
Iowa
law
enforcement
academy
pursuant
to
chapter
80D.
Sec.
2.
Section
422.12,
subsection
1,
paragraph
e,
Code
2014,
is
amended
by
striking
the
paragraph
and
inserting
in
lieu
thereof
the
following:
e.
“
Volunteer
fire
fighter”
means
an
individual
that
meets
both
of
the
following
requirements:
(1)
The
individual
is
an
active
member
of
an
organized
volunteer
fire
department
in
this
state
or
is
performing
services
as
a
volunteer
fire
fighter
for
a
municipality,
township,
or
benefited
fire
district
at
the
request
of
the
chief
or
other
person
in
command
of
the
fire
department
of
the
municipality,
township,
or
benefited
fire
district,
or
of
any
other
officer
of
the
municipality,
township,
or
benefited
fire
district
having
authority
to
demand
such
service.
A
person
performing
such
services
shall
not
be
classified
as
a
casual
employee.
House
File
2459,
p.
2
(2)
The
individual
has
met
the
minimum
training
standards
established
by
the
fire
service
training
bureau
pursuant
to
chapter
100B.
Sec.
3.
Section
422.12,
subsection
2,
paragraph
c,
subparagraph
(1),
unnumbered
paragraph
1,
Code
2014,
is
amended
to
read
as
follows:
A
volunteer
fire
fighter
and
volunteer
emergency
medical
services
personnel
credit
equal
to
fifty
one
hundred
dollars
to
compensate
the
taxpayer
for
the
voluntary
services
if
the
volunteer
served
for
the
entire
tax
year.
A
taxpayer
who
is
a
paid
employee
of
an
emergency
medical
services
program
or
a
fire
department
and
who
is
also
a
volunteer
emergency
medical
services
personnel
or
volunteer
fire
fighter
in
a
city,
county,
or
area
governed
by
an
agreement
pursuant
to
chapter
28E
where
the
emergency
medical
services
program
or
fire
department
performs
services,
shall
qualify
for
the
credit
provided
under
this
paragraph.
Sec.
4.
Section
422.12,
subsection
2,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
d.
(1)
A
reserve
peace
officer
credit
equal
to
one
hundred
dollars
to
compensate
the
taxpayer
for
services
as
a
reserve
peace
officer
if
the
reserve
peace
officer
served
for
the
entire
tax
year.
(2)
If
the
taxpayer
is
not
a
reserve
peace
officer
for
the
entire
tax
year,
the
maximum
amount
of
the
credit
shall
be
prorated
and
the
amount
of
credit
for
the
taxpayer
shall
equal
the
maximum
amount
of
credit
for
the
tax
year,
divided
by
twelve,
multiplied
by
the
number
of
months
in
the
tax
year
the
taxpayer
was
a
reserve
peace
officer.
The
credit
shall
be
rounded
to
the
nearest
dollar.
If
the
taxpayer
is
a
reserve
peace
officer
any
part
of
a
month,
the
taxpayer
shall
be
considered
a
reserve
peace
officer
for
the
entire
month.
(3)
If
the
taxpayer
is
a
reserve
peace
officer
during
the
same
month
as
the
taxpayer
is
a
volunteer
fire
fighter
or
volunteer
emergency
medical
services
personnel,
as
defined
in
this
section,
a
credit
may
be
claimed
for
only
one
position
for
that
month
under
either
this
paragraph
or
paragraph
“c”
.
(4)
The
taxpayer
is
required
to
have
a
written
statement
from
the
chief
of
police,
sheriff,
commissioner
of
public
safety,
or
other
appropriate
supervisor
verifying
that
the
taxpayer
was
a
reserve
peace
officer
for
the
months
for
which
the
credit
under
this
paragraph
is
claimed.
Sec.
5.
RETROACTIVE
APPLICABILITY.
This
Act
applies
House
File
2459,
p.
3
retroactively
to
January
1,
2014,
for
tax
years
beginning
on
or
after
that
date.
______________________________
KRAIG
PAULSEN
Speaker
of
the
House
______________________________
PAM
JOCHUM
President
of
the
Senate
I
hereby
certify
that
this
bill
originated
in
the
House
and
is
known
as
House
File
2459,
Eighty-fifth
General
Assembly.
______________________________
CARMINE
BOAL
Chief
Clerk
of
the
House
Approved
_______________,
2014
______________________________
TERRY
E.
BRANSTAD
Governor
