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

2025-2026 Regular Session Introduced by Ann Meyer

HF 2280 broadens the EMS tax credit to non-certified personnel via rule-based “first responder” criteria, retroactive to 2026, keeping the $250 credit.

Withdrawn. H.J. 04/29.

#emergencymedicalcare #incometaxes #taxcredits

Purpose and Intent

The bill changes who can claim the state individual income tax credit for emergency medical services (EMS) personnel.

It aims to broaden eligibility by allowing credit claims from EMS personnel who are not certified first responders, with a process to define non-certified qualifications in statute.

Key Provisions

Eligibility for the EMS tax credit

Current law: An EMS personnel member who is certified as a first responder under Iowa Code chapter 147A may claim the tax credit for services performed, in the amount of $250.
Change under HF 2280: An EMS personnel member may claim the tax credit even if the person is not certified as a first responder under Chapter 147A.
Note: Certification status remains defined for those who are certified; the bill creates an eligibility path for non-certified individuals.

Establishment of non-certified qualifications

The Department of Revenue is directed to adopt criteria (by rule, under the Administrative Procedure Act, Chapter 17A) establishing the qualifications necessary to meet the definition of “first responder” without certification.
This provides a rule-based framework for determining when a non-certified EMS worker would qualify for the first-responder definition for purposes of the credit.

Retroactive applicability

The act applies retroactively to January 1, 2026, for tax years beginning on or after that date.
This means eligible individuals could potentially claim the credit for tax years starting in 2026 if they meet the criteria established.

Who Would Be Affected

Emergency Medical Services personnel who perform services qualifying for the credit.

Individuals who are EMS personnel but are not certified first responders under Chapter 147A could become eligible, provided they meet the new rule-based qualifications for non-certified first responders.

The Iowa Department of Revenue, which would implement the new qualification criteria through administrative rules.

Procedural and Timeline Aspects

Legislative Action Timeline:

Introduced and referred to Ways and Means in February 2026.
Subcommittee and committee actions occurred in February and April 2026, with committee approval and passage indicated.
As of the latest actions, the bill has been reported favorably by the committee and renumbered (HF 2778 in some actions), suggesting progression toward floor action.

Retroactive Effective Date:

Applies to tax years beginning on or after January 1, 2026, ensuring retroactive consideration for eligible individuals for 2026 and subsequent years.

Summary Assessment

HF 2280 broadens access to the EMS individual income tax credit by allowing non-certified EMS personnel to claim the credit, contingent on the Department of Revenue establishing non-certified "first responder" qualifications via rulemaking. It retains a $250 credit amount and creates a formal mechanism to determine non-certified eligibility, with retroactive applicability beginning January 1, 2026. The bill prioritizes clarifying eligibility criteria and ensuring the credit can be claimed by a broader segment of EMS personnel while maintaining policy oversight through rulemaking.

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