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Bills › 91st General Assembly

HF 358Died when the session ended · February 12, 2025

Relating to the individual income tax credits for volunteer fire fighters, volunteer emergency medical services personnel members, and reserve peace officers by increasing the amounts of the credits, and including retroactive applicability provisions

Sponsored by Rep. David Jacoby (D)

Topics:Public safety & emergenciesTaxesIncome taxesTax credits & incentives

Write your legislators about it
Official bill pageLobbyist declarationsOne-pager to print

Where it is now

  1. Done: IntroducedFebruary 12, 2025
  2. Stopped: SubcommitteeDied when the General Assembly ended
  3. Next: House committeeFunnel: by February 20, 2026
  4. Next: Passes the House
  5. Next: Senate committeeFunnel: by March 20, 2026
  6. Next: Passes the Senate
  7. Next: To the Governor
  8. 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 serve as volunteer firefighters, emergency medical workers, or reserve police officers can receive a larger tax credit. The maximum amount they can claim on their state taxes would go up from $250 to $1,000 each year. This change would apply to tax years starting on or after January 1, 2025.1

Read the official explanation

This bill relates to the individual income tax credits available to volunteer fire fighters, volunteer emergency medical services personnel members, and reserve peace officers. For services performed by such individuals, the bill increases the maximum amount of the individual income tax credit available against the state individual income tax from $250 to $1,000 per tax year. The tax credit increase applies retroactively to tax years beginning on or after January 1, 2025.

Full bill text2

Iowa Code it changes

Amends§422.12

How the Code works3

Lobbying

1 for · 0 against · 1 undecided · Who →

Family tree

Tried before

HF 2005Cleared committee88th GAHF 563Cleared committee89th GAHF 144Renumbered89th GAHF 531Cleared committee90th GA

91st General Assembly

HF 358Cleared committee

Earlier and later bills are matched by wording or an identical title.

Tried before

This idea has been filed in 3 earlier General Assemblies. None got through a chamber.

  • HF 531 Relating to the individual income tax credits for volunteer fire fighters, volunteer emerg…
    90th General Assembly · In committee · same title
    Cleared committee
  • HF 144 Relating to the individual income tax credits for volunteer fire fighters, volunteer emerg…
    89th General Assembly · Renumbered as HF 563 · same title
    Cleared committee
  • HF 563 Relating to the individual income tax credits for volunteer fire fighters, volunteer emerg…
    89th General Assembly · In committee · same title
    Cleared committee
  • HF 2005 Relating to the individual income tax credits for volunteer fire fighters, volunteer emerg…
    88th General Assembly · Approved by committee · same title
    Cleared committee
  • HF 2280 Relating to the individual income tax credits for volunteer fire fighters, volunteer emerg…
    88th General Assembly · In committee · same title
    Cleared committee
  • HF 2609 Relating to the individual income tax credits for volunteer fire fighters, volunteer emerg…
    88th General Assembly · In committee · same title
    Cleared committee

Matched by wording or an identical title.