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Bill

HF 2778

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.

2025-2026 Regular Session

expands Iowa EMS tax credit to include volunteer ambulance drivers, retroactive to 2026, widening eligibility for the credit.

Explanation of vote.
#ambulances #emergencymedicalcare #incometaxes #taxcredits #volunteerism
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WeVote Research Nonpartisan
Bill Summary · HF 2778

Summary of H.F. 2778 (2025-2026) — Iowa

Purpose and intent

H.F. 2778 seeks to modify Iowa’s individual income tax credit for emergency medical services (EMS) personnel. Specifically, the bill expands eligibility for the tax credit to include volunteer ambulance drivers and clarifies the definition of “EMS personnel member” for purposes of the credit. The bill also provides retroactive applicability to tax years beginning on or after January 1, 2026.

Key provisions

  • Definition expansion:

    • The term “Emergency medical services personnel member” is amended.
    • It currently includes EMS personnel certified as a first responder under Code chapter 147A.
    • The bill adds inclusion of volunteer ambulance drivers as eligible EMS personnel for the purposes of the tax credit.

  • Tax credit modification:

    • The state individual income tax credit for EMS personnel remains, but eligibility is broadened to cover volunteer ambulance drivers, in addition to those certified as first responders.

  • Retroactive applicability:

    • The bill applies retroactively to tax years beginning on or after January 1, 2026.

Affected individuals and groups

  • EMS personnel members currently eligible for the credit (e.g., first responders certified under chapter 147A).
  • Volunteer ambulance drivers who serve in emergency medical services and meet other applicable criteria would become eligible for the tax credit.
  • Taxpayers who file individual income tax returns and who qualify as EMS personnel members under the amended definition.

Procedural and timeline considerations

  • Introduction and consideration: The bill was introduced and placed on the Ways and Means calendar (as of April 16, 2026).
  • Retroactive timing: The retroactive provision means eligible individuals could claim the expanded credit for tax years beginning on or after January 1, 2026, subject to any applicable filing status, rules, and deadlines for Iowa personal income tax credits.
  • Ongoing authorization requirements: The bill relies on existing definitions and certification frameworks (e.g., first responders under Code chapter 147A) and adds volunteer ambulance drivers within that framework.

Potential impact

  • Financial: Eligible EMS personnel, now including volunteer ambulance drivers, may receive an increased or broadened tax relief through the individual income tax credit, improving financial support for EMS volunteers.
  • Workforce and volunteer recruitment: Broadening eligibility to volunteer ambulance drivers could enhance recruitment and retention of volunteers in EMS programs by offering tax incentives.
  • Administrative: Tax authorities will apply the credit to a broader group, potentially increasing the number of claimants and requiring verification of volunteer driver status under existing EMS certification processes.

Notes

  • The text specifies retroactive applicability to tax years beginning on or after January 1, 2026.
  • Final impact depends on total credit amount and any additional administrative rules not shown in the excerpt.

Compiled from official sources — confirm details with the bill’s official record.

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