Line 10: Volunteer Firefighter and Emergency Medical Services Personnel and Reserve Peace Officer Tax Credit

• Line: 10
• Step: 5
• Step Subject: Tax, Non-refundable Credits & Checkoff Contributions
• Instruction Year: 2023

The Volunteer Firefighter, Volunteer EMS Personnel, and Reserve Peace Officer Tax Credit is available for volunteer firefighters, volunteer EMS personnel, and volunteer reserve peace officers. In order to qualify for the credits, the taxpayer must meet the conditions listed below.

Qualifying Conditions

For Volunteer Firefighters:

• Must be an active member of an organized volunteer fire department in Iowa.
• Must meet the minimum training standards established by the Fire Service Training Bureau, a division of the Iowa Department of Health and Human Services.
• A paid firefighter who volunteers for another fire department is eligible for the credit.
• A person who volunteers as a firefighter, for a fire department by which they are employed, is eligible for the credit if they are employed in a capacity other than as a firefighter.

For Volunteer Emergency Medical Services Personnel:

• Must be trained to provide emergency medical care, certified as a first responder, and must have received a certificate by the Iowa Department of Health and Human Services.
• A paid EMS personnel member who volunteers for another department is eligible for the credit.
• A person who volunteers as an EMS personnel member, for a department by which they are employed, is eligible for the credit if they are employed in a capacity other than as an EMS personnel member.

For Reserve Peace Officers:

• Must be a volunteer, non-regular, sworn member of a law enforcement agency who serves with or without compensation, has regular police powers while functioning as a law enforcement agency’s representative, and participates on a regular basis in the law enforcement agency’s activities including crime prevention and control, preservation of the peace, and enforcement of the law.
• Must have met the minimum training standards established by the Iowa Law Enforcement Academy.
• A person who volunteers as a reserve peace officer, for a department by which they are employed, is eligible for the credit if they are employed in a capacity other than as a peace officer.

Amount of the Tax Credit

The tax credit equals $250 if the volunteer serves for the entire calendar year. If the volunteer does not serve the entire year, the $250 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. The table below provides the qualifying amount of tax credit by months of service for the year.

If an individual serves in more than one position at the same time as a volunteer firefighter, volunteer EMS personnel, and reserve peace officer, the credit can only be claimed for one volunteer position.

Written Statement Requirements

Taxpayers claiming the tax credit are required to have a written statement from the fire chief, the chief of police, sheriff, commissioner of public safety, or other appropriate supervisor verifying that the individual was a volunteer for the number of months that are being claimed. These letters do not have to be included with a filed return, but must be produced by the taxpayer upon request by the Iowa Department of Revenue (IDR). It is recommended that the statement contain the following information: Volunteer Name, Fire Department or EMS Service Name or Police Department, Number of Months of Service for the Year, Amount of Qualifying Credit, and the Name, Title, and Signature of the official authorizing the credit.

Recordkeeping Recommendations

It is recommended that volunteer fire departments, EMS services, or police departments maintain a record of the letters that are authorized in the event that the Department requests a list of authorized credit recipients. It is recommended that these lists be kept for at least 10 years.

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.