Iowa Firefighter/EMS Tax Credit

New for 2013 Iowa tax returns is a tax credit of up to $50 on the Iowa tax return for volunteer firefighters and volunteer EMS personnel.

How to Qualify

For firefighters, the rules to qualify are:

  1. You must be a member of an organized volunteer fire department in Iowa, and
  2. You must meet the minimum training standards as set by the state

For EMS volunteers, the rules to qualify are:

  1. You must be trained to provide emergency medical care, and
  2. Be certified as a first responder, and
  3. Be issued a certificate from the Iowa Department of Public Health

If you served for a full year, you can claim a $50 tax credit. If you only served part of the year, the credit is pro-rated based on the number of months you served.

If you’re both a volunteer firefighter and an EMS, you can only claim the credit for service in one or the other, not both.

For more details, see this page on the Iowa Department of Revenue website.