Bill Text: IA SF2322 | 2011-2012 | 84th General Assembly | Enrolled
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. (Formerly SSB 3195.) Effective 1-1-13.
Spectrum: Committee Bill
Status: (Passed) 2012-04-27 - Signed by Governor. S.J. 869. [SF2322 Detail]
Download: Iowa-2011-SF2322-Enrolled.html
Senate
File
2322
AN
ACT
PROVIDING
VOLUNTEER
FIRE
FIGHTERS
AND
EMERGENCY
MEDICAL
SERVICES
PERSONNEL
WITH
AN
INDIVIDUAL
INCOME
TAX
CREDIT
AND
INCLUDING
EFFECTIVE
DATE
AND
APPLICABILITY
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
422.12,
subsection
1,
Code
2011,
is
amended
by
adding
the
following
new
paragraphs:
NEW
PARAGRAPH
.
0b.
“Emergency
medical
services
personnel”
means
an
emergency
medical
care
provider,
as
defined
in
section
147A.1,
who
is
certified
as
a
first
responder
pursuant
to
chapter
147A.
NEW
PARAGRAPH
.
d.
“Volunteer
fire
fighter”
means
a
volunteer
fire
fighter
as
defined
in
section
85.61
who
has
met
the
minimum
training
standards
established
by
the
fire
service
training
bureau
pursuant
to
chapter
100B.
Sec.
2.
Section
422.12,
subsection
2,
Code
2011,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
c.
(1)
A
volunteer
fire
fighter
and
volunteer
emergency
medical
services
personnel
credit
equal
to
fifty
dollars
to
compensate
the
taxpayer
for
the
voluntary
services
if
the
volunteer
served
for
the
entire
tax
year.
If
the
taxpayer
is
not
a
volunteer
fire
fighter
or
volunteer
emergency
medical
services
personnel
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
volunteer.
The
credit
shall
be
rounded
to
the
nearest
dollar.
If
the
taxpayer
is
a
volunteer
during
any
part
of
a
month,
the
taxpayer
shall
be
considered
a
volunteer
for
the
Senate
File
2322,
p.
2
entire
month.
If
the
taxpayer
is
a
volunteer
fire
fighter
and
a
volunteer
emergency
medical
services
personnel
during
the
same
month,
a
credit
may
be
claimed
for
only
one
volunteer
position
for
that
month.
(2)
The
taxpayer
is
required
to
have
a
written
statement
from
the
fire
chief
or
other
appropriate
supervisor
verifying
that
the
taxpayer
was
a
volunteer
fire
fighter
or
volunteer
emergency
medical
services
personnel
for
the
months
for
which
the
credit
under
this
paragraph
is
claimed.
Sec.
3.
EFFECTIVE
DATE.
This
Act
takes
effect
January
1,
2013.
Sec.
4.
APPLICABILITY.
This
Act
applies
to
tax
years
beginning
on
or
after
January
1,
2013.
______________________________
JOHN
P.
KIBBIE
President
of
the
Senate
______________________________
KRAIG
PAULSEN
Speaker
of
the
House
I
hereby
certify
that
this
bill
originated
in
the
Senate
and
is
known
as
Senate
File
2322,
Eighty-fourth
General
Assembly.
______________________________
MICHAEL
E.
MARSHALL
Secretary
of
the
Senate
Approved
_______________,
2012
______________________________
TERRY
E.
BRANSTAD
Governor
