This bill amends the individual income tax credit for emergency medical services personnel in Iowa. It expands eligibility for the tax credit, which is currently available only to those certified as first responders under Code chapter 147A, to include individuals who meet the definition of a first responder but have not achieved certification. The bill also mandates that the Department of Revenue establish criteria for determining qualifications for first responders without certification through rules adopted under Code chapter 17A.

Additionally, the bill includes a provision for retroactive applicability, meaning that the changes will take effect for tax years beginning on or after January 1, 2026. This allows emergency medical services personnel who may not be certified but still perform essential services to benefit from the tax credit, thereby recognizing their contributions to public safety and emergency care.

Statutes affected:
Introduced: 422.12