HF 2280: Modifying the individual income tax credit for emergency medical services personnel, and including retroactive applicability provisions

What it does

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.

House subcommittee · named February 12, 2026

• Rep. Shannon Lundgren (R) · shannon.lundgren@legis.iowa.gov
• Rep. Jane Bloomingdale (R) · jane.bloomingdale@legis.iowa.gov
• Rep. Eric J. Gjerde (D) · eric.gjerde@legis.iowa.gov

Lobbying · 4 for, 0 against

For: Iowa Emergency Medical Services Association; Iowa Medical Society; Iowa State Association of Counties; Iowa State Association of County Supervisors

In plain words

1. February 4, 2026Filed in the House and sent to the Ways and Means committee
2. February 12, 2026House subcommittee named: Lundgren, Bloomingdale and Gjerde
3. February 26, 2026Subcommittee recommended passing it
4. April 15, 2026Approved by the House committee
5. April 15, 2026Committee vote: 24–0
6. April 16, 2026Approved by the House committee, and given a new number: HF 2778
7. April 29, 2026Withdrawn