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

This bill expands an existing Iowa state tax credit to include volunteer ambulance drivers, who were previously excluded from the benefit available to certified first responders. By amending the definition of "emergency medical services personnel," the legislation allows these volunteer drivers to claim a $250 tax credit for their services. The change applies retroactively to tax years beginning on or after January 1, 2026, ensuring that eligible individuals can claim the credit for past years.