# Iowa HF 358: A bill for an act relating to the individual income tax credits for volunteer fire fighters, volunteer emergency medical services personnel members, and reserve peace officers by increasing the amounts of the credits, and including retroactive applicability provisions.

Iowa HF 358, A bill for an act relating to the individual income tax credits for volunteer fire fighters, volunteer emergency medical services personnel members, and reserve peace officers by increasing the amounts of the credits, and including retroactive applicability provisions., is a 91st General Assembly (2025–2026) House bill sponsored by David Jacoby (Democratic); status failed, last action 2025-02-12 (Introduced, referred to Ways and Means.) (as of 2026-10-18).

- Canonical: https://policyrisk.com/state-bill/IA-HF358-2025-2026
- As of: 2026-10-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Iowa HF 358
- State: Iowa
- Session: 91st General Assembly (2025–2026)
- Title: A bill for an act relating to the individual income tax credits for volunteer fire fighters, volunteer emergency medical services personnel members, and reserve peace officers by increasing the amounts of the credits, and including retroactive applicability provisions.
- Status: failed
- Chamber: House
- Introduced: 2025-02-12
- Last action: 2025-02-12, Introduced, referred to Ways and Means.
- Sponsor: David Jacoby (Democratic)
- Cosponsors: 0
- Subjects: ways and means
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: David Jacoby (Democratic), House

## Actions (1)

- 2025-02-12: Introduced, referred to Ways and Means. (House)

## Bill text

- As Introduced: [PDF](https://www.legis.iowa.gov/docs/publications/LGI/91/HF358.pdf)

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## Sources
- [As Introduced (PDF)](https://www.legis.iowa.gov/docs/publications/LGI/91/HF358.pdf)

## Related
- [HF 2801: A bill for an act modifying the major economic growth attraction program, and i…](https://policyrisk.com/state-bill/IA-HF2801-2025-2026)
- [SF 2472: A bill for an act relating to state and local government taxes, fees, financial…](https://policyrisk.com/state-bill/IA-SF2472-2025-2026)
- [HF 2601: A bill for an act relating to campaign finance, including participation in ball…](https://policyrisk.com/state-bill/IA-HF2601-2025-2026)
- [SF 2471: A bill for an act relating to fees for lifetime fur harvester licenses. (Former…](https://policyrisk.com/state-bill/IA-SF2471-2025-2026)
- [SF 2399: A bill for an act relating to bail and bond amounts and conditions. (Formerly S…](https://policyrisk.com/state-bill/IA-SF2399-2025-2026)
- [SF 2299: A bill for an act relating to the district-to-community college sharing or conc…](https://policyrisk.com/state-bill/IA-SF2299-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/IA-HF358-2025-2026 (as of 2026-10-18).