H. B. 2727
(By Delegates Butcher, Barker, Stowers,
Walker, Rodighiero and Moore)
[Introduced January 21, 2011; 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 §11-21-12j, 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 §11-21-12j, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12j. 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 $500 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 $500 from their gross income, for state personal income tax purposes.
§11-21-12j is new; therefore, it has been completely underscored.