Iowa Governor Terry Branstad is expected to sign into law this (Friday) morning, a bill which provides volunteer fire fighters and emergency medical services personnel with an individual income tax credit and includes an effective date and applicability provisions. Senate File 2322 says a volunteer fire fighter and volunteer emergency medical services personnel credit equal to fifty dollars will go into effect January 1^st 2013, and is designed to compensate the taxpayer for the voluntary services if the volunteer served for the entire tax year. 

The firefighter or EMS taxpayer is required to have a written statement from their fire chief or other appropriate supervisor verifying that they were a volunteer fire fighter or volunteer emergency medical services provider during the tax credit period.