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Iowa House Bill HF2280
Iowa 2025-2026 Regular Session
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Iowa 2025-2026 Regular Session

Iowa House Bill HF2280

Introduced
2/4/26  

Caption

A bill for an act modifying the individual income tax credit for emergency medical services personnel, and including retroactive applicability provisions.(See HF 2778.)

Impact

The bill is expected to have significant implications for state laws related to the taxation of emergency responders. By allowing non-certified individuals who provide emergency medical services to claim a tax credit, the state acknowledges the valuable contributions of all personnel in managing emergency situations, regardless of their certification status. The retroactive applicability of the modified tax credit is also notable, as it applies to tax years beginning on January 1, 2026, which could allow many individuals to benefit from the change in tax law sooner than had they applied it only going forward.

Summary

House File 2280, introduced by Representative A. Meyer, seeks to modify the individual income tax credit currently available to emergency medical services personnel. Previously, only those certified as first responders were eligible for the tax credit. This bill expands eligibility to include emergency medical services personnel members who are not certified, thereby acknowledging the contribution of a broader range of individuals within this essential care sector. The proposed modification aims to provide tax relief to those who may not have had access to it under the existing law, promoting inclusivity within emergency services.

Contention

While the bill's intention appears to be universally positive, there may be discussions around the financial implications for state revenue. Critics may express concerns regarding the potential increase in claims from expanded eligibility leading to a higher fiscal burden. Moreover, there might be debates about the regulatory framework that the Department of Revenue will need to develop to establish the qualifications for non-certified individuals seeking the credit. The balance between providing adequate support to emergency services and maintaining state budgetary stability may be points of contention among legislators.

Companion Bills

IA HF2778

Similar To A bill for an act modifying the individual income tax credit for emergency medical services personnel to include volunteer ambulance drivers, and including retroactive applicability provisions.(Formerly HF 2280.)

Previously Filed As

IA HF2778

A bill for an act modifying the individual income tax credit for emergency medical services personnel to include volunteer ambulance drivers, and including retroactive applicability provisions.(Formerly HF 2280.)

IA HF358

A bill for an act relating to the individual income tax credits for volunteer fire fighters, volunteer emergency medical services personnel members, and reserve peace officers by increasing the amounts of the credits, and including retroactive applicability provisions.

IA HF1020

A bill for an act modifying the child and dependent care credit available against the individual income tax, and including retroactive applicability provisions.(Formerly HF 962.)

IA HF417

A bill for an act modifying the tuition and textbook tax credit available against the individual income tax, and including retroactive applicability provisions.

IA HF962

A bill for an act modifying the child and dependent care credit available against the individual income tax, and including retroactive applicability provisions.(See HF 1020.)

IA HSB306

A bill for an act modifying the research activities tax credit available against the individual and corporate income taxes, and including effective date and retroactive applicability provisions.

IA HF132

A bill for an act providing for an individual income tax credit for the purchase of firearm safety devices and including retroactive and other applicability provisions.(See HF 1034.)

IA HF211

A bill for an act creating a radon mitigation system tax credit available against the individual and corporate income taxes, and including retroactive applicability provisions.(See HF 1027.)

IA HF31

A bill for an act creating the new resident and new graduate tax credits, available against the individual income tax, and including retroactive applicability provisions.

IA HF1034

A bill for an act providing for an individual income tax credit for the purchase of firearm safety devices and including retroactive and other applicability provisions.(Formerly HF 132.)

Similar Bills

No similar bills found.