Bill Text: IA HF711 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act establishing a length of service award program for volunteer fire fighters, concerning income tax deductions for volunteer fire fighters, making an appropriation, and including effective date provisions. (Formerly HSB 228.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2019-04-02 - Fiscal note. [HF711 Detail]
Download: Iowa-2019-HF711-Introduced.html
House
File
711
-
Introduced
HOUSE
FILE
711
BY
COMMITTEE
ON
PUBLIC
SAFETY
(SUCCESSOR
TO
HSB
228)
A
BILL
FOR
An
Act
establishing
a
length
of
service
award
program
for
1
volunteer
fire
fighters,
concerning
income
tax
deductions
2
for
volunteer
fire
fighters,
making
an
appropriation,
and
3
including
effective
date
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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711
Section
1.
Section
100B.2,
Code
2019,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
9.
Establish
a
length
of
service
3
award
program
for
volunteer
fire
fighters
pursuant
to
the
4
requirements
of
section
100B.41.
5
Sec.
2.
NEW
SECTION
.
100B.41
Length
of
service
award
6
program
——
appropriation.
7
1.
The
state
fire
service
and
emergency
response
council,
8
in
consultation
with
the
department
of
administrative
services
9
and
the
office
of
the
treasurer
of
state,
shall
establish
a
10
length
of
service
award
program
for
volunteer
fire
fighters
as
11
defined
in
section
85.61.
The
program
shall
provide
length
12
of
service
awards,
as
described
in
section
457(e)(11)
of
the
13
Internal
Revenue
Code,
to
volunteer
fire
fighters
of
a
fire
14
department
of
a
municipality,
township,
or
benefited
fire
15
district
that
elects
to
participate
in
the
program.
A
decision
16
by
a
volunteer
fire
fighter
to
participate
in
the
program
is
17
irrevocable
upon
acceptance
by
the
program
and
participation
18
in
the
program
shall
be
in
lieu
of
an
election
to
deduct
from
19
computed
tax
under
section
422.12
a
volunteer
fire
fighter
20
credit.
The
program
shall
be
designed
to
treat
awards
from
the
21
program
as
a
tax-deferred
benefit
under
the
Internal
Revenue
22
Code.
The
council
shall
develop
and
submit
to
the
state
fire
23
marshal
for
adoption
rules
providing
for
minimum
contribution
24
requirements,
eligibility
requirements
for
participation
by
25
volunteer
fire
fighters,
minimum
vesting
requirements,
and
such
26
other
rules
as
deemed
necessary
to
operate
the
program.
27
2.
There
is
appropriated
from
the
general
fund
of
the
state
28
to
the
state
fire
service
and
emergency
response
council
each
29
fiscal
year
an
amount
equal
to
one
hundred
dollars
for
each
30
volunteer
fire
fighter
participating
in
the
length
of
service
31
award
program
during
that
fiscal
year
for
purposes
of
the
32
program.
33
Sec.
3.
Section
422.12,
subsection
1,
paragraph
b,
Code
34
2019,
is
amended
to
read
as
follows:
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711
b.
“Emergency
medical
services
personnel
member”
means
an
1
emergency
medical
care
provider,
as
defined
in
section
147A.1
,
2
who
is
certified
as
a
first
responder
pursuant
to
chapter
147A
3
and
who
is
not
a
participant
in
a
length
of
service
award
4
program
established
pursuant
to
section
100B.41
during
the
tax
5
year
.
6
Sec.
4.
Section
422.12,
subsection
1,
paragraph
f,
7
unnumbered
paragraph
1,
Code
2019,
is
amended
to
read
as
8
follows:
9
“
Volunteer
fire
fighter”
means
an
individual
that
meets
both
10
all
of
the
following
requirements:
11
Sec.
5.
Section
422.12,
subsection
1,
paragraph
f,
Code
12
2019,
is
amended
by
adding
the
following
new
subparagraph:
13
NEW
SUBPARAGRAPH
.
(3)
The
individual
is
not
a
participant
14
in
a
length
of
service
award
program
established
pursuant
to
15
section
100B.41
during
the
tax
year.
16
Sec.
6.
EFFECTIVE
DATE.
This
Act
takes
effect
January
1,
17
2020.
18
EXPLANATION
19
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
20
the
explanation’s
substance
by
the
members
of
the
general
assembly.
21
This
bill
requires
the
state
fire
service
and
emergency
22
response
council,
in
consultation
with
the
department
of
23
administrative
services
and
the
treasurer
of
state,
to
24
establish
a
length
of
service
award
program
for
volunteer
fire
25
fighters.
The
program
shall
provide
for
a
minimum
contribution
26
to
the
plan
from
a
participating
municipality,
township,
or
27
benefited
fire
district,
but
participation
in
the
plan
by
28
such
an
entity
is
optional.
A
decision
by
a
volunteer
fire
29
fighter
to
participate
in
the
program
shall
be
irrevocable
upon
30
acceptance
in
the
program
and
participation
in
the
program
31
shall
be
in
lieu
of
the
volunteer
fire
fighter
tax
credit.
The
32
council
is
also
required
to
develop
rules
for
adoption
by
the
33
state
fire
marshal
governing
minimum
contribution
requirements,
34
eligibility
requirements
for
participation
by
volunteer
fire
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711
fighters,
and
such
other
rules
as
deemed
necessary
to
operate
1
the
program.
The
bill
provides
for
an
appropriation
from
the
2
general
fund
to
the
state
fire
service
and
emergency
response
3
council
of
an
amount
equal
to
$100
each
fiscal
year
for
each
4
volunteer
fire
fighter
participating
in
the
program.
5
Code
section
422.12,
concerning
deductions
from
income
tax,
6
is
amended
to
eliminate
the
volunteer
fire
fighter
tax
credit
7
equal
to
$100
for
a
volunteer
fire
fighter
or
emergency
medical
8
services
personnel
member
who
is
a
participant
in
the
length
of
9
service
award
program
during
the
tax
year.
10
The
bill
takes
effect
January
1,
2020.
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