Senate Bill No. 280
(By Senators Love, Minard, Rowe, Deem, Hunter, Mitchell,
Helmick, Ross, Unger and Oliverio)
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[Introduced January 22, 2002; referred to the Committee
on Finance.]
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A BILL to amend and reenact section four-e, article twenty-one,
chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to personal
income taxes generally; and providing for a reduction of up
to five hundred dollars in the personal income tax
obligation of members of volunteer fire departments who
meet specific training and fire-fighting qualifications.
Be it enacted by the Legislature of West Virginia:
That section four-e, article twenty-one, chapter eleven of
the code of West Virginia, one thousand nine hundred thirty-one,
as amended, be amended and reenacted to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
PART I. GENERAL.
§11-21-4e. Rate of tax -- Taxable years beginning on or after
January 1, 1987.
(a) Rate of tax on individuals (except married individuals
filing separate returns), individuals filing joint returns,
heads of households, estates and trusts.
-- The tax imposed by
section three of this article on the West Virginia taxable
income of every individual (except married individuals filing
separate returns); every individual who is a head of a household
in the determination of his or her federal income tax for the
taxable year; every husband and wife who file a joint return
under this article; every individual who is entitled to file his
or her federal income tax return for the taxable year as a
surviving spouse; and every estate and trust shall be determined
in accordance with the following table:
If the West Virginia
taxable income is:The tax is:
Not over $10,0003% of the taxable income
Over $l0,000 but not$300.00 plus 4% of excess
over $25,000over $10,000
Over $25,000 but not$900.00 plus 4.5% of excess
over $40,000over $25,000
Over $40,000 but not$1,575.00 plus 6% of excess
over $60,000over $40,000
Over $60,000 $2,775.00 plus 6.5% of excess
over $60,000
(b) Rate of tax on married individuals filing separate
returns.
-- In the case of husband and wife filing separate
returns under this article for the taxable year, the tax imposed
by section three of this article on the West Virginia taxable
income of each spouse shall be determined in accordance with the
following table:
If the West Virginia
taxable income is:The tax is:
Not over $5,0003% of the taxable income
Over $5,000 but not$l50.00 plus 4% of
excess
over $l2,500over $5,000
Over $l2,500 but not$450.00 plus 4.5% of
over $20,000excess over $l2,500
Over $20,000 but not$787.50 plus 6% of excess
over $30,000over $20,000
Over $30,000$l,387.50 plus 6.5% of
excess over $30,000
(c) Applicability of this section.
-- The provisions of this
section, as amended by this act, shall be applicable in
determining the rate of tax imposed by this article for all
taxable years beginning after the thirty-first day of December,
one thousand nine hundred eighty-six, and shall be in lieu of
the rates of tax specified in section four-d of this article.
(d) Notwithstanding the provisions of this code to the
contrary, the personal income tax obligation of a member of a volunteer fire department, whether such member files a joint
return or an individual return shall be reduced in each taxable
year in the following amounts for qualified service as described
herein:
(1) One hundred dollars after completing one year of
qualified service;
(2) Two hundred fifty dollars after completing three years
of qualified service; and
(3) Five hundred dollars after completing five years of
qualified service.
(e) The state fire commission and the West Virginia state
firemen's association in consultation with the secretary of the
department of tax and revenue shall develop a performance-based
point system which allows members of volunteer fire departments
to meet the qualified service requirements for the annual
reduction in personal income taxes.
(f) In order for a member of a volunteer fire department to
meet the qualified service requirements for the annual reduction
in personal income taxes, he or she shall, at a minimum:
(1) Participate in an approved training program involving
the following elements:
(A) Firefighter I training sponsored by West Virginia
University;
(B) Emergency vehicle driver training;
(C) Pump operation;
(D) Incident command systems training;
(E) Rural water supply systems;
(F) Procedures for extracting persons and property from
involved automobiles;
(G) Instructor training and certification; and
(H) Officer training.
(2) Participate in first aid and cardiopulmonary
resuscitation (CPR) training.
(3) Participate in public fire safety education.
(4) Attend and participate in volunteer fire department
meetings.
(5) Assisting with staffing needs of a volunteer fire
department; and
(6) Responding to fire emergency calls.
(g) The state fire commission in consultation with the West
Virginia state firemen's association shall:
(1) Develop forms and a record keeping system for use by
volunteer fire departments in documenting and certifying the
qualified service of members and provide the forms and record
keeping system to volunteer fire departments.
(2) Establish a training program for volunteer fire department personnel in the use and requirements of the record
keeping system.
(3) Disseminate information regarding the reduction in the
personal income tax obligation program to all volunteer fire
departments.
(h) The chief, his or her designee of every participating
volunteer fire department, within the guidelines developed by
the state fire commission, shall:
(1) Verify and allocate points necessary for participating
members to qualify for the annual reduction in personal income
taxes;
(2) Prepare and maintain a written record of each member's
participation in the program, including the number of points
attained by each member in meeting the tax reduction
requirements;
(3) Maintain all member records for at least seven years;
(4) Prepare and certify, as true and correct, the names of
the members who have qualified for the tax reduction and the
amount of the reduction for which each member qualifies; and
(5) Before the thirty-first day of January of each year,
provide the state fire commission, the secretary of the
department of tax and revenue and each member a certified copy
of the records of each member, the social security number of each member, and the amount of reduction in personal income tax
each member is qualified to receive based on his or her
participation in the program.
NOTE: The purpose of this bill is to provide a reduction
in the tax obligation of volunteer firefighters who meet certain
training and fire fighting qualifications. Under the provisions
of this bill a volunteer fire fighter would receive a reduction
of $100 for one year of qualified service, $250 for three years
of qualified service and $500 for five or more years of
qualified service.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.
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