Bills › 91st General Assembly
Modifying the individual income tax credit for emergency medical services personnel to include volunteer ambulance drivers, and including retroactive applicability provisions
Sponsored by the House Ways and Means Committee, Rep. Ann Meyer (R)
Topics:Health careTaxesIncome taxesTax credits & incentives
Same legislation: HF 2280
Where it is now
- Done: IntroducedFebruary 4, 2026
- Done: SubcommitteeFebruary 12, 2026
- Done: House committeeApril 15, 2026
- Done: Passes the HouseApril 21, 202693–0
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary People who work as volunteer ambulance drivers can now claim a tax credit. Currently, this credit is only available to certified first responders. This change would take effect for tax years starting on or after January 1, 2026.1
Read the official explanation
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.
Why it matters. Volunteer ambulance drivers would be eligible to claim an individual income tax credit for their services. This change would apply to tax years beginning on or after January 1, 2026.2
Senate subcommittee
Named April 28, 2026. It hasn’t reported yet.
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
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91st General Assembly