H. B. 2405
(By Delegates Butcher and Caputo)
[Introduced February 16, 2005; 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 §11-21-12g, relating
to providing an exemption from gross income for certain
members of volunteer fire departments, for state personal
income tax purposes.
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 §11-21-12g, to read as
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12g. Exemption for volunteer fire department members.
(a) In addition to amounts authorized to be subtracted from
federal adjusted gross income pursuant to subsection (c), section
twelve of this article, an active member of a volunteer fire
department may deduct five hundred dollars as an additional modification reducing the member's federal adjusted gross income,
if the member:
(1) Has successfully completed the minimum training
requirements of the West Virginia University fire service extension
firefighter training, section one, or its equivalent, and other
training required by the state fire commission; and
(2) Has at least two years of service as a member of a
volunteer fire department.
(b) The reduction is allowed only to the extent the amount is
not otherwise allowable as a deduction when arriving at the
taxpayer's federal adjusted gross income for the taxable year.
(c) The tax commissioner shall promulgate procedural rules
providing the procedure a member of a volunteer fire department
shall use to establish that the member is qualified for the
exemption provided in this section.
NOTE: The purpose of this bill is to allow members of
volunteer fire departments who have successfully completed required
training and who have two years of service to exempt five hundred
dollars from their gross income, for state personal income tax
This section is new; therefore, strike-throughs and
underscoring have been omitted.