Modifying the individual income tax credit for emergency medical services personnel to include volunteer ambulance drivers, 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. ✕
   Stopped: Senate committeeDied when the General Assembly ended
6. Next: Passes the Senate
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. 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 a volunteer ambulance driver. 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

Senate subcommittee

Named April 28, 2026. It hasn’t reported yet.

• Sen. Dan Dawson REmail
• Sen. Tony Bisignano DEmail
• Sen. David D. Rowley REmail

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.