Bill Text: IA HF2418 | 2017-2018 | 87th General Assembly | Introduced

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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 appropriations, and including effective date provisions. (Formerly HSB 165.)

Spectrum: Committee Bill

Status: (Introduced - Dead) 2018-03-01 - Subcommittee recommends amendment and passage. [HF2418 Detail]

Download: Iowa-2017-HF2418-Introduced.html

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House File 2418 - Introduced




                                 HOUSE FILE       
                                 BY  COMMITTEE ON PUBLIC
                                     SAFETY

                                 (SUCCESSOR TO HSB 165)

                                      A BILL FOR

  1 An Act establishing a length of service award program for
  2    volunteer fire fighters, concerning income tax deductions
  3    for volunteer fire fighters, making appropriations, and
  4    including effective date provisions.
  5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    TLSB 2628HV (3) 87
    ec/rj

PAG LIN



  1  1    Section 1.  Section 100B.2, Code 2018, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  9.  Establish a length of service
  1  4 award program for volunteer fire fighters pursuant to the
  1  5 requirements of section 100B.41.
  1  6    Sec. 2.  NEW SECTION.  100B.41  Length of service award
  1  7 program.
  1  8    The state fire service and emergency response council, in
  1  9 consultation with the department of administrative services,
  1 10 shall establish a length of service award program for volunteer
  1 11 fire fighters as defined in section 85.61.  The program shall
  1 12 provide length of service awards, as described in section
  1 13 457(e)(11) of the Internal Revenue Code, to volunteer fire
  1 14 fighters of a fire department of a municipality, township,
  1 15 or benefited fire district that elects to participate in the
  1 16 program.  The program shall be designed to treat awards from
  1 17 the program as a tax=deferred benefit under the Internal
  1 18 Revenue Code.  The council shall develop and submit to the
  1 19 state fire marshal for adoption rules providing for minimum
  1 20 contribution requirements, eligibility requirements for
  1 21 participation by volunteer fire fighters, minimum vesting
  1 22 requirements, and such other rules as deemed necessary to
  1 23 operate the program.
  1 24    Sec. 3.  Section 422.12, subsection 1, paragraph f, Code
  1 25 2018, is amended by striking the paragraph.
  1 26    Sec. 4.  Section 422.12, subsection 2, paragraph c, Code
  1 27 2018, is amended to read as follows:
  1 28    c.  (1)  A volunteer fire fighter and volunteer emergency
  1 29 medical services personnel member credit equal to one hundred
  1 30 dollars to compensate the taxpayer for the voluntary services
  1 31 if the volunteer served for the entire tax year. A taxpayer
  1 32 who is a paid employee of an emergency medical services program
  1 33 or a fire department and who is also a volunteer emergency
  1 34 medical services personnel member or volunteer fire fighter in
  1 35 a city, county, or area governed by an agreement pursuant to
  2  1 chapter 28E where the emergency medical services program or
  2  2 fire department performs services, shall qualify for the credit
  2  3 provided under this paragraph "c".
  2  4    (2)  If the taxpayer is not a volunteer fire fighter or
  2  5  volunteer emergency medical services personnel member for
  2  6 the entire tax year, the maximum amount of the credit shall
  2  7 be prorated and the amount of credit for the taxpayer shall
  2  8 equal the maximum amount of credit for the tax year, divided by
  2  9 twelve, multiplied by the number of months in the tax year the
  2 10 taxpayer was a volunteer. The credit shall be rounded to the
  2 11 nearest dollar. If the taxpayer is a volunteer during any part
  2 12 of a month, the taxpayer shall be considered a volunteer for
  2 13 the entire month. If the taxpayer is a volunteer fire fighter
  2 14 and a volunteer emergency medical services personnel member
  2 15 during the same month, a credit may be claimed for only one
  2 16 volunteer position for that month.
  2 17    (3)  The taxpayer is required to have a written statement
  2 18 from the fire chief or other appropriate supervisor verifying
  2 19 that the taxpayer was a volunteer fire fighter or volunteer
  2 20 emergency medical services personnel member for the months for
  2 21 which the credit under this paragraph "c" is claimed.
  2 22    Sec. 5.  Section 422.12, subsection 2, paragraph d,
  2 23 subparagraph (3), Code 2018, is amended to read as follows:
  2 24    (3)  If the taxpayer is a reserve peace officer during
  2 25 the same month as the taxpayer is a volunteer fire fighter
  2 26 or volunteer emergency medical services personnel member, as
  2 27 defined in this section, a credit may be claimed for only one
  2 28 position for that month under either paragraph "c" or this
  2 29 paragraph "d".
  2 30    Sec. 6.  EFFECTIVE DATE.  This Act, being deemed of immediate
  2 31 importance, takes effect upon enactment.
  2 32                           EXPLANATION
  2 33 The inclusion of this explanation does not constitute agreement with
  2 34 the explanation's substance by the members of the general assembly.
  2 35    This bill requires the state fire service and emergency
  3  1 response council, in consultation with the department of
  3  2 administrative services, to establish a length of service award
  3  3 program for volunteer fire fighters.  The program shall provide
  3  4 for a minimum contribution to the plan from a participating
  3  5 municipality, township, or benefited fire district, but
  3  6 participation in the plan by such an entity is optional.  The
  3  7 council is also required to develop rules for adoption by the
  3  8 state fire marshal governing minimum contribution requirements,
  3  9 eligibility requirements for participation by volunteer fire
  3 10 fighters, and such other rules as deemed necessary to operate
  3 11 the program.
  3 12    Code section 422.12, concerning deductions from income tax,
  3 13 is amended to eliminate the volunteer fire fighter tax credit
  3 14 equal to $100 to compensate the volunteer if the volunteer
  3 15 served for the entire tax year.
  3 16    The bill takes effect upon enactment.