Bills › 91st General Assembly
Modifying the individual income tax credit for emergency medical services personnel, and including retroactive applicability provisions
Sponsored by Rep. Ann Meyer (R)
Topics:Health careTaxesIncome taxesTax credits & incentives
Same legislation: HF 2778
Where it is now
- Done: IntroducedFebruary 4, 2026
- Done: SubcommitteeFebruary 12, 2026
- Done: House committeeApril 15, 2026
- Skipped: Passes the HouseContinued as HF 2778
- Next: Senate committee
- Next: Passes the Senate
- Next: To the Governor
- 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
AI summary People who work in emergency medical services could get a larger tax credit even if they aren't officially certified as first responders. The state will create new rules to decide which uncertified workers qualify for this credit. This change would start affecting taxes for the year 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 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. On February 26, 2026 it recommended passage.
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