HF2280 • 2026

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

Healthcare Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: A. MEYER
Last action: 2026-04-29
Official status: Withdrawn. H.J. 1043 .
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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

What This Bill Does

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

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-04-29 Iowa Legislature
Withdrawn. H.J. 1043 .
2026-04-16 Iowa Legislature
Committee report approving bill, renumbered as HF 2778 .
2026-04-15 Iowa Legislature
Committee vote: Yeas, 24. Nays, 0. Excused, 1. H.J. 920 .
2026-04-15 Iowa Legislature
Committee report, recommending amendment and passage. H.J. 920 .
2026-02-26 Iowa Legislature
Subcommittee recommends passage.
2026-02-25 Iowa Legislature
Subcommittee Meeting: 02/26/2026 8:15AM House Lounge.
2026-02-12 Iowa Legislature
Subcommittee: Lundgren, Bloomingdale and Gjerde. H.J. 278 .
2026-02-04 Iowa Legislature
Introduced, referred to Ways and Means. H.J. 202 .

Official Summary Text

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

Current Bill Text

Read the full stored bill text

House

File

2280

-

Introduced

HOUSE

FILE

2280

BY

A.

MEYER

A

BILL

FOR

An

Act

modifying

the

individual

income

tax

credit

for

emergency

1

medical

services

personnel,

and

including

retroactive

2

applicability

provisions.

3

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

4

TLSB

6614YH

(1)

91

jm/jh

H.F.

2280

Section

1.

Section

422.12,

subsection

1,

paragraph

b,

Code

1

2026,

is

amended

to

read

as

follows:

2

b.

(1)

“Emergency

medical

services

personnel

member”

means

3

an

emergency

medical

care

provider,

as

defined

in

section

4

147A.1

,

who

is

certified

as

a

first

responder

pursuant

to

5

chapter

147A

,

or

who

otherwise

meets

the

definition

of

first

6

responder

except

for

achieving

certification

.

7

(2)

The

department

shall

adopt

criteria,

by

rule

pursuant

to

8

chapter

17A,

establishing

the

qualifications

necessary

to

meet

9

the

definition

of

first

responder

without

certification.

10

Sec.

2.

RETROACTIVE

APPLICABILITY.

This

Act

applies

11

retroactively

to

January

1,

2026,

for

tax

years

beginning

on

12

or

after

that

date.

13

EXPLANATION

14

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

15

the

explanation’s

substance

by

the

members

of

the

general

assembly.

16

This

bill

modifies

the

individual

income

tax

credit

for

17

emergency

medical

services

personnel.

18

Currently,

an

emergency

medical

services

personnel

member

19

who

is

certified

as

a

first

responder

under

Code

chapter

20

147A

may

claim

an

individual

income

tax

credit

for

services

21

performed

in

the

amount

of

$250.

22

The

bill

modifies

the

credit

to

allow

an

emergency

medical

23

services

personnel

member

to

claim

the

individual

income

tax

24

credit

if

the

person

is

not

certified

as

a

first

responder

25

under

Code

chapter

147A.

26

The

bill

directs

the

department

of

revenue

to

adopt

27

criteria,

by

rule

pursuant

to

Code

chapter

17A,

establishing

28

the

qualifications

necessary

to

meet

the

definition

of

first

29

responder

without

certification.

30

The

bill

applies

retroactively

to

tax

years

beginning

on

or

31

after

January

1,

2026.

32

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(1)

91

jm/jh

1/

1