Modifying the individual income tax credit for emergency medical services personnel, and including retroactive applicability provisions

Where it is now

1. ✓
   Done: IntroducedFebruary 4, 2026
2. ✓
   Done: SubcommitteeFebruary 12, 2026
3. ✓
   Done: House committeeApril 15, 2026
4. ✓
   Done: Passes the HouseApril 21, 202693–0
5. Next: Senate committeeFunnel: by March 20, 2026
6. Next: Passes the Senate
7. Next: To the Governor
8. Next: Signed into law

Became HF 2778 → Its progress continues under the new number. Go to HF 2778 What’s a funnel?

What’s in it

This bill modifies the individual income tax credit for emergency medical services personnel. Currently, an emergency medical services personnel member who is certified as a first responder under Code chapter 147A may claim an individual income tax credit for services performed in the amount of $250. The bill modifies the credit to allow an emergency medical services personnel member to claim the individual income tax credit if the person is not certified as a first responder under Code chapter 147A. The bill directs the department of revenue to adopt criteria, by rule pursuant to Code chapter 17A, establishing the qualifications necessary to meet the definition of first responder without certification. The bill applies retroactively to tax years beginning on or after January 1, 2026.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

House subcommittee

Named February 12, 2026. On February 26, 2026 it recommended passage.

• Rep. Shannon Lundgren REmail
• Rep. Jane Bloomingdale REmail
• Rep. Eric J. Gjerde DEmail

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Amends§422.12

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.