Bill
Bill > HF2280
IA HF2280
IA HF2280A bill for an act modifying the individual income tax credit for emergency medical services personnel, and including retroactive applicability provisions.
summary
Introduced
02/04/2026
02/04/2026
In Committee
02/04/2026
02/04/2026
Crossed Over
Passed
Dead
Introduced Session
91st General Assembly
Bill Summary
This bill modifies the individual income tax credit for emergency medical services personnel. Currently, an emergency medical services personnel member who is certified as a first responder under Code chapter 147A may claim an individual income tax credit for services performed in the amount of $250. The bill modifies the credit to allow an emergency medical services personnel member to claim the individual income tax credit if the person is not certified as a first responder under Code chapter 147A. The bill directs the department of revenue to adopt criteria, by rule pursuant to Code chapter 17A, establishing the qualifications necessary to meet the definition of first responder without certification. The bill applies retroactively to tax years beginning on or after January 1, 2026.
AI Summary
This bill expands eligibility for the individual income tax credit for emergency medical services personnel, which is currently a $250 credit for those certified as first responders under Code chapter 147A. The proposed changes allow individuals to claim this credit even if they are not formally certified as a first responder, as long as they meet the necessary qualifications. To implement this, the department of revenue will establish criteria through administrative rules, as outlined in Code chapter 17A, to define what constitutes a first responder without requiring official certification. This adjustment is intended to be effective retroactively for tax years starting on or after January 1, 2026.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Subcommittee: Lundgren, Bloomingdale and Gjerde. H.J. 278. (on 02/12/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=HF2280 |
| BillText | https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/HF2280.html |
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