45. VOLUNTEER FIRE FIGHTER AND VOLUNTEER EMERGENCY MEDICAL SERVICES PERSONNEL TAX CREDIT
A tax credit is available for individual income tax for volunteer fire fighters and volunteer
emergency medical services personnel. A volunteer fire fighter must be an active
member of an organized volunteer fire department in Iowa who has met the minimum
training standards established by the fire service training bureau. Volunteer emergency
medical services personnel must be individuals who are trained to provide emergency
medical care and who are certified as first responders and have been issued a
certificate by the Department of Public Health.
The tax credit equals $50 if the volunteer served for the entire tax year. If the volunteer
did not serve for the entire year, the $50 credit will be prorated based on the number of
months that the volunteer served, rounded to the nearest dollar. If the volunteer served
for a portion of a month, that will be considered as an entire month. If an individual is
both a volunteer fire fighter and a volunteer emergency medical service personnel, the
credit can only be claimed for one volunteer position.
The individual is required to have a written statement from the fire chief or other
appropriate supervisor verifying that the individual was a volunteer fire fighter or
volunteer emergency medical services personnel for the months for which the credit is
The credit is limited to the tax liability for the tax year, and there is no carry forward of
any excess credit to a subsequent tax year.
For additional details see: http://www.iowa.gov/tax/educate/Firefighter_EMS_Credit.html
Married Separate Filers:
This credit must be taken by the spouse who qualifies. Any unused part
of this credit cannot be used by the other spouse.