Iowa-2017-HF2418-Introduced
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.