Bill Text: IA HF2459 | 2013-2014 | 85th General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Introduced.html
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-Introduced.html
House
File
2459
-
Introduced
HOUSE
FILE
2459
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HF
2076)
A
BILL
FOR
An
Act
relating
to
the
individual
income
tax
by
creating
a
tax
1
credit
for
reserve
peace
officers
and
by
increasing
the
2
amount
of
the
tax
credit
for
volunteer
fire
fighter
and
3
volunteer
emergency
medical
services
personnel
and
including
4
retroactive
applicability
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
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5552HV
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mm/sc
H.F.
2459
Section
1.
Section
422.12,
subsection
1,
Code
2014,
is
1
amended
by
adding
the
following
new
paragraph:
2
NEW
PARAGRAPH
.
0c.
“Reserve
peace
officer”
means
a
3
reserve
peace
officer
as
defined
in
section
80D.1A
who
has
met
4
the
minimum
training
standards
established
by
the
Iowa
law
5
enforcement
academy
pursuant
to
chapter
80D.
6
Sec.
2.
Section
422.12,
subsection
1,
paragraph
e,
Code
7
2014,
is
amended
by
striking
the
paragraph
and
inserting
in
8
lieu
thereof
the
following:
9
e.
“
Volunteer
fire
fighter”
means
an
individual
that
meets
10
both
of
the
following
requirements:
11
(1)
The
individual
is
an
active
member
of
an
organized
12
volunteer
fire
department
in
this
state
or
is
performing
13
services
as
a
volunteer
fire
fighter
for
a
municipality,
14
township,
or
benefited
fire
district
at
the
request
of
the
15
chief
or
other
person
in
command
of
the
fire
department
of
the
16
municipality,
township,
or
benefited
fire
district,
or
of
any
17
other
officer
of
the
municipality,
township,
or
benefited
fire
18
district
having
authority
to
demand
such
service.
A
person
19
performing
such
services
shall
not
be
classified
as
a
casual
20
employee.
21
(2)
The
individual
has
met
the
minimum
training
standards
22
established
by
the
fire
service
training
bureau
pursuant
to
23
chapter
100B.
24
Sec.
3.
Section
422.12,
subsection
2,
paragraph
c,
25
subparagraph
(1),
unnumbered
paragraph
1,
Code
2014,
is
amended
26
to
read
as
follows:
27
A
volunteer
fire
fighter
and
volunteer
emergency
medical
28
services
personnel
credit
equal
to
fifty
one
hundred
dollars
29
to
compensate
the
taxpayer
for
the
voluntary
services
if
the
30
volunteer
served
for
the
entire
tax
year.
31
Sec.
4.
Section
422.12,
subsection
2,
Code
2014,
is
amended
32
by
adding
the
following
new
paragraph:
33
NEW
PARAGRAPH
.
d.
(1)
A
reserve
peace
officer
credit
equal
34
to
one
hundred
dollars
to
compensate
the
taxpayer
for
services
35
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2459
as
a
reserve
peace
officer
if
the
reserve
peace
officer
served
1
for
the
entire
tax
year.
2
(2)
If
the
taxpayer
is
not
a
reserve
peace
officer
for
3
the
entire
tax
year,
the
maximum
amount
of
the
credit
shall
4
be
prorated
and
the
amount
of
credit
for
the
taxpayer
shall
5
equal
the
maximum
amount
of
credit
for
the
tax
year,
divided
6
by
twelve,
multiplied
by
the
number
of
months
in
the
tax
year
7
the
taxpayer
was
a
reserve
peace
officer.
The
credit
shall
be
8
rounded
to
the
nearest
dollar.
If
the
taxpayer
is
a
reserve
9
peace
officer
any
part
of
a
month,
the
taxpayer
shall
be
10
considered
a
reserve
peace
officer
for
the
entire
month.
11
(3)
If
the
taxpayer
is
a
reserve
peace
officer
during
the
12
same
month
as
the
taxpayer
is
a
volunteer
fire
fighter
or
13
volunteer
emergency
medical
services
personnel,
as
defined
in
14
this
section,
a
credit
may
be
claimed
for
only
one
position
for
15
that
month
under
either
this
paragraph
or
paragraph
“c”
.
16
(4)
The
taxpayer
is
required
to
have
a
written
statement
17
from
the
chief
of
police,
sheriff,
commissioner
of
public
18
safety,
or
other
appropriate
supervisor
verifying
that
the
19
taxpayer
was
a
reserve
peace
officer
for
the
months
for
which
20
the
credit
under
this
paragraph
is
claimed.
21
Sec.
5.
RETROACTIVE
APPLICABILITY.
This
Act
applies
22
retroactively
to
January
1,
2014,
for
tax
years
beginning
on
23
or
after
that
date.
24
EXPLANATION
25
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
26
the
explanation’s
substance
by
the
members
of
the
general
assembly.
27
This
bill
relates
to
the
individual
income
tax
by
creating
28
a
tax
credit
for
reserve
peace
officers
and
by
modifying
the
29
tax
credit
for
volunteer
fire
fighter
and
volunteer
emergency
30
medical
services
personnel.
31
The
bill
increases
to
$100
from
$50
the
amount
of
the
32
volunteer
fire
fighter
and
volunteer
emergency
medical
services
33
personnel
tax
credit
available
against
the
state
individual
34
income
tax.
The
bill
also
amends
the
definition
of
“volunteer
35
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fire
fighter”
to
remove
the
requirement
that
the
person
not
be
1
a
full-time
member
of
a
paid
fire
department.
2
The
bill
provides
a
nonrefundable
individual
income
tax
3
credit
for
an
individual
who
is
a
reserve
peace
officer
who
4
meets
the
minimum
training
standards
and
who
served
as
a
5
reserve
peace
officer
for
the
entire
tax
year.
The
credit
6
is
to
compensate
the
individual
for
services
as
a
reserve
7
peace
officer.
The
amount
of
the
credit
equals
$100.
If
the
8
individual
was
not
a
reserve
peace
officer
for
the
entire
tax
9
year,
the
amount
of
the
credit
is
prorated
based
upon
the
10
months
of
service
as
a
reserve
peace
officer.
If
the
taxpayer
11
is
also
a
volunteer
fire
fighter
or
volunteer
emergency
medical
12
services
personnel
for
which
a
credit
is
allowed
under
Code
13
section
422.12
for
any
month,
the
taxpayer
shall
only
be
14
allowed
to
claim
a
credit
for
one
position
for
that
month.
15
The
bill
applies
retroactively
to
January
1,
2014,
for
tax
16
years
beginning
on
or
after
that
date.
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