HF 2778

House
File
2778
-
Introduced
HOUSE
FILE
2778
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HF
2280)
A
BILL
FOR
An
Act
modifying
the
individual
income
tax
credit
for
emergency
1
medical
services
personnel
to
include
volunteer
ambulance
2
drivers,
and
including
retroactive
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
6614HV
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91
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H.F.
2778
Section
1.
Section
422.12,
subsection
1,
paragraph
b,
Code
1
2026,
is
amended
to
read
as
follows:
2
b.
“Emergency
medical
services
personnel
member”
means
an
3
emergency
medical
care
provider,
as
defined
in
section
147A.1
,
4
who
is
certified
as
a
first
responder
pursuant
to
chapter
147A
,
5
or
who
is
a
volunteer
ambulance
driver
.
6
Sec.
2.
RETROACTIVE
APPLICABILITY.
This
Act
applies
7
retroactively
to
January
1,
2026,
for
tax
years
beginning
on
8
or
after
that
date.
9
EXPLANATION
10
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
11
the
explanation’s
substance
by
the
members
of
the
general
assembly.
12
This
bill
modifies
the
individual
income
tax
credit
for
13
emergency
medical
services
personnel.
14
Currently,
an
emergency
medical
services
personnel
member
15
who
is
certified
as
a
first
responder
under
Code
chapter
16
147A
may
claim
an
individual
income
tax
credit
for
services
17
performed
in
the
amount
of
$250.
18
The
bill
modifies
the
credit
to
allow
an
emergency
medical
19
services
personnel
member
to
claim
the
individual
income
tax
20
credit
if
the
person
is
a
volunteer
ambulance
driver.
21
The
bill
applies
retroactively
to
tax
years
beginning
on
or
22
after
January
1,
2026.
23
-1-
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(2)
91
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1