Bill > HF358

This bill increases individual income tax credits for volunteer fire fighters, volunteer emergency medical services personnel members, and reserve peace officers in Iowa. Currently, these volunteers receive a $250 tax credit for serving the entire tax year, and the bill proposes to raise this credit to $1,000. The legislation applies to paid employees who also volunteer in emergency medical services or fire departments in their local area, and to reserve peace officers. Specifically, the bill amends Section 422.12 of the Iowa Code to increase the tax credit amount from $250 to $1,000 for each of these volunteer categories. The tax credit increase will be retroactively applied to tax years beginning on or after January 1, 2025, meaning taxpayers can claim the higher $1,000 credit for those tax years. This change is designed to provide greater financial recognition and support for individuals who voluntarily serve their communities in critical public safety roles such as firefighting, emergency medical services, and reserve law enforcement.

Budget and Finance

https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=HF358