H. B. 2167

                        (By Delegates Marcum, H. White, R. Phillips, Campbell, Hartman,

                               J. Nelson, Pushkin, Lynch, Moye, Faircloth and Perdue)

                        [Introduced January 21, 2015; referred to the

                        Committee on Finance.]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-10b, relating to providing a $500 tax credit to volunteer firefighters.

Be it enacted by the Legislature of West Virginia:

            That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-21-10b, to read as follows:

ARTICLE 21. PERSONAL INCOME TAX.

§11-21-10b. Tax credit for certain volunteer firefighters.

            Any volunteer firefighter who has up-to-date credentials for the taxable year and has responded to at least five verified calls in the year is entitled to a credit against his or her personal income tax for that year in the amount of $500.

            NOTE: The purpose of this bill is to provide a $500 tax credit to volunteer firefighters who have responded to at least five verified calls in a year.

            §11-21-10b is new; therefore, it has been completely underscored.