A bill for an act modifying the individual income tax credit for emergency medical services personnel, and including retroactive applicability provisions.

HF 2280 expands Iowa's $250 individual income tax credit for emergency medical services personnel to include non-certified first responders who meet specific qualifications. The bill requires the Department of Revenue to establish rules defining these qualifications under Chapter 17A. It also applies the credit retroactively to tax years beginning on or after January 1, 2026, covering past tax filings. This change directly affects emergency medical personnel who currently lack certification but perform first responder duties.