Iowa HF2280 modifies the individual income tax credit for emergency medical services personnel, allowing a credit for those who are not certified as.

Iowa HF2280 modifies the individual income tax credit for emergency medical services personnel. It allows an emergency medical services personnel member to claim the individual income tax credit if they are not certified as a first responder. The bill directs the department of revenue to adopt criteria, by rule, 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.

Iowa HF2280 modifies the individual income tax credit for emergency medical services personnel, allowing a credit for those who are not certified as.

Iowa HF2280 modifies the individual income tax credit for emergency medical services personnel. It allows an emergency medical services personnel member to claim the individual income tax credit if they are not certified as a first responder. The bill directs the department of revenue to adopt criteria, by rule, 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.