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. Additionally, the bill mandates that the Department of Revenue establish criteria for determining qualifications for first responders without certification through rules adopted pursuant to Code chapter 17A.

The bill also includes a retroactive applicability provision, meaning that the changes will take effect for tax years beginning on or after January 1, 2026. This allows emergency medical services personnel who meet the new criteria to claim the individual income tax credit for their services, thereby broadening the support for these essential workers.

Statutes affected:
Introduced: 422.12