HF2778 • 2026

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 .)

Healthcare Taxes

Passed Legislature

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

Sponsor: COMMITTEE ON WAYS AND MEANS
Last action: 2026-04-28
Official status: Subcommittee: Dawson, Bisignano, and Rowley. S.J. 910 .
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 to include volunteer ambulance drivers, and including retroactive applicability provisions.(Formerly HF 2280 .)

What This Bill Does

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 .)

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

2026-05-01 Iowa Legislature
Explanation of vote. H.J. 1082 .
2026-04-28 Iowa Legislature
Subcommittee: Dawson, Bisignano, and Rowley. S.J. 910 .
2026-04-22 Iowa Legislature
Read first time, referred to Ways and Means. S.J. 963 .
2026-04-22 Iowa Legislature
Message from House. S.J. 863 .
2026-04-21 Iowa Legislature
Immediate message. H.J. 973 .
2026-04-21 Iowa Legislature
Passed House , yeas 93, nays 0. H.J. 958 .
2026-04-21 Iowa Legislature
Amendment H-8392 filed, withdrawn. H.J. 958 .
2026-04-16 Iowa Legislature
Introduced, placed on Ways and Means calendar. H.J. 922 .

Official Summary Text

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 .)

Current Bill Text

Read the full stored bill text

House

File

2778

-

Introduced

HOUSE

FILE

2778

BY

COMMITTEE

ON

WAYS

AND

MEANS

(SUCCESSOR

TO

HF

2280)

A

BILL

FOR

An

Act

modifying

the

individual

income

tax

credit

for

emergency

1

medical

services

personnel

to

include

volunteer

ambulance

2

drivers,

and

including

retroactive

applicability

provisions.

3

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

4

TLSB

6614HV

(2)

91

jm/jh

H.F.

2778

Section

1.

Section

422.12,

subsection

1,

paragraph

b,

Code

1

2026,

is

amended

to

read

as

follows:

2

b.

“Emergency

medical

services

personnel

member”

means

an

3

emergency

medical

care

provider,

as

defined

in

section

147A.1

,

4

who

is

certified

as

a

first

responder

pursuant

to

chapter

147A

,

5

or

who

is

a

volunteer

ambulance

driver

.

6

Sec.

2.

RETROACTIVE

APPLICABILITY.

This

Act

applies

7

retroactively

to

January

1,

2026,

for

tax

years

beginning

on

8

or

after

that

date.

9

EXPLANATION

10

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

11

the

explanation’s

substance

by

the

members

of

the

general

assembly.

12

This

bill

modifies

the

individual

income

tax

credit

for

13

emergency

medical

services

personnel.

14

Currently,

an

emergency

medical

services

personnel

member

15

who

is

certified

as

a

first

responder

under

Code

chapter

16

147A

may

claim

an

individual

income

tax

credit

for

services

17

performed

in

the

amount

of

$250.

18

The

bill

modifies

the

credit

to

allow

an

emergency

medical

19

services

personnel

member

to

claim

the

individual

income

tax

20

credit

if

the

person

is

a

volunteer

ambulance

driver.

21

The

bill

applies

retroactively

to

tax

years

beginning

on

or

22

after

January

1,

2026.

23

-1-

LSB

6614HV

(2)

91

jm/jh

1/

1