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 Public Health.
- 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 been issued a certificate by the Iowa Department of Public Health.
- 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
This information is updated each year. To review this years tax credit amounts review the Expanded Instructions step regarding Volunteer Firefighter and Emergency Medical Services Personnel and Reserve Peace Officer Tax Credit.