The withdrawn proposal would let emergency medical care providers claim Iowa's $250 tax credit without first responder certification if they met state qualification rules.
Emergency medical care providers without first responder certification would qualify for the $250 tax credit if they met state rules for first responders. This would cover tax years beginning on or after January 1, 2026.
Emergency medical care providers would be allowed to claim the credit without certification if they otherwise met the first responder definition. The proposal concerns Iowa's $250 individual income tax credit for emergency medical services personnel. The Iowa Department of Revenue would set rules defining the qualifications providers must meet without certification. If enacted, these provisions would apply retroactively to tax years beginning on or after January 1, 2026.
No hearings or votes scheduled.