SB 624 Text

Introduced Version Senate Bill 624 History

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11-21-4e Senate Bill No. 624
(By Senators Caruth, Sprouse, Unger and Guills)
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[Introduced March 21, 2005; referred to the Committee
on Finance.]
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A BILL to amend and reenact §11-21-4e of the Code of West Virginia, 1931, as amended, relating to providing a reduction of the state personal income tax of members of volunteer fire departments who meet certain qualified service requirements.

Be it enacted by the Legislature of West Virginia:
That §11-21-4e of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.

§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 $10,000

3% of the taxable income

Over $l0,000 but not

$300.00 plus 4% of excess

over $25,000
over $10,000

Over $25,000 but not

$900.00 plus 4.5% of excess

over $40,000
over $25,000

Over $40,000 but not

$1,575.00 plus 6% of excess

over $60,000
over $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 $5,000

3% of the taxable income

Over $5,000 but not

$l50.00 plus 4% of excess

over $l2,500
over $5,000

Over $l2,500 but not

$450.00 plus 4.5% of

over $20,000
excess over $l2,500

Over $20,000 but not

$787.50 plus 6% of excess

over $30,000
over $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~~ article , 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) Any member of a volunteer fire department or company certified by the State Fire Marshal as having met the requirements of a performance-based point system is eligible for a reduction in tax as defined in the following table:
After one year of qualified service $100.00;
After three years of qualified service $250.00;
After five years of qualified service $500.00;
Points must be awarded for a year as follows:
(1) Participation in approved training, including:
(A) WVU firefighter 1;
(B) Emergency vehicle driver training;
(C)
Pump operations;
(D)
Incident command systems;
(E)
Rural water supply;
(F)
Automobile extrication;
(G)
Certified instructor training;
(H) Certified inspector training;
(I) Certified public fire education;
(J) Officer training;
(2) Participation in first aid/medical training such as:
(A) First responder;
(B) EMT basic;
(C) Paramedic;
(D) Participation in public fire education programs;
(E) Attendance at meetings;
(F) Station staffing; and
(G) Volunteer response.
(e) The West Virginia State Fire Marshal shall in consultation with the West Virginia State Firemen's Association:
(1) Develop a standardized form and record keeping system and provide a master copy of all information and forms to each volunteer fire department in the state;
(2) Provide training to the various fire chiefs on the use of the forms and the outline of the program;
(3) Advertise the availability of the program;
(4) The local fire chief shall:
(A) Provide written records to each member by the thirty-first day of January of the year following the applicable tax year that shows the points obtained by each member for the previous tax year;
(B) Maintain a copy of records for each member for at least seven years;
(C) Certify the report for each member;
(D) Provide to the Department of Revenue between the thirty-first day of January of the year following the applicable tax year copies of records forwarded to members pursuant to subdivision (4), subsection (e) of this section. Each member's social security number must be included in the copies forwarded to the Department of Revenue.

NOTE: The purpose of this bill is to provide an exemption on state personal income tax to members of volunteer fire departments who meet certain qualified service requirements.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.