H. B. 4314
(By Delegates Sponaugle, Iaquinta, Young,
Tomblin, Lynch, Barrett, Phillips, R.,
Campbell, Hartman, Barker and Skaff)
[Introduced January 24, 2014; 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 credit for certain members of volunteer fire departments against state personal income tax.
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. Credit for volunteer fire department members.
(a) An active member and auxiliary member of a volunteer fire department and rescue squad is entitled to a $500 credit against the tax imposed by the provisions of this article if:
(1) The member 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) The volunteer fire department must pay workers’ compensation on the member during a given year;
(3) The member is on active status in the volunteer fire department as verified by the president and chief of the volunteer fire department or the president and captain of the volunteer rescue squad.
(c) The Tax Commissioner shall promulgate procedural rules providing the procedure a member of a volunteer fire department and rescue squad shall use to establish that the member is qualified for the credit provided in this section.
NOTE: The purpose of this bill is to allow members of volunteer fire departments and rescue squads who have successfully completed required training and are covered by workers’ compensation a credit of $500 from their state personal income tax.
§11-21-10b is new; therefore, it has been completely underscored.