SB280 INTR

Senate Bill No. 280
(By Senators Love, Minard, Rowe, Deem, Hunter, Mitchell, Helmick, Ross, Unger and Oliverio)
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[Introduced January 22, 2002; referred to the Committee
on Finance

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A BILL to amend and reenact section four-e, article twenty-one, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to personal income taxes generally; and providing for a reduction of up to five hundred dollars in the personal income tax obligation of members of volunteer fire departments who meet specific training and fire-fighting qualifications.

Be it enacted by the Legislature of West Virginia:

That section four-e, article twenty-one, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
PART I. GENERAL.

§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, 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) Notwithstanding the provisions of this code to the contrary, the personal income tax obligation of a member of a volunteer fire department, whether such member files a joint return or an individual return shall be reduced in each taxable year in the following amounts for qualified service as described herein:

(1) One hundred dollars after completing one year of qualified service;

(2) Two hundred fifty dollars after completing three years of qualified service; and

(3) Five hundred dollars after completing five years of qualified service.

(e) The state fire commission and the West Virginia state firemen's association in consultation with the secretary of the department of tax and revenue shall develop a performance-based point system which allows members of volunteer fire departments to meet the qualified service requirements for the annual reduction in personal income taxes.

(f) In order for a member of a volunteer fire department to meet the qualified service requirements for the annual reduction in personal income taxes, he or she shall, at a minimum:

(1) Participate in an approved training program involving the following elements:

(A) Firefighter I training sponsored by West Virginia University;

(B) Emergency vehicle driver training;

(D) Incident command systems training;

(E) Rural water supply systems;

(F) Procedures for extracting persons and property from involved automobiles;

(G) Instructor training and certification; and

(H) Officer training.

(2) Participate in first aid and cardiopulmonary resuscitation (CPR) training.

(3) Participate in public fire safety education.

(4) Attend and participate in volunteer fire department meetings.

(5) Assisting with staffing needs of a volunteer fire department; and

(6) Responding to fire emergency calls.

(g) The state fire commission in consultation with the West Virginia state firemen's association shall:

(1) Develop forms and a record keeping system for use by volunteer fire departments in documenting and certifying the qualified service of members and provide the forms and record keeping system to volunteer fire departments.

(2) Establish a training program for volunteer fire department personnel in the use and requirements of the record keeping system.

(3) Disseminate information regarding the reduction in the personal income tax obligation program to all volunteer fire departments.

(h) The chief, his or her designee of every participating volunteer fire department, within the guidelines developed by the state fire commission, shall:

(1) Verify and allocate points necessary for participating members to qualify for the annual reduction in personal income taxes;

(2) Prepare and maintain a written record of each member's participation in the program, including the number of points attained by each member in meeting the tax reduction requirements;

(3) Maintain all member records for at least seven years;

(4) Prepare and certify, as true and correct, the names of the members who have qualified for the tax reduction and the amount of the reduction for which each member qualifies; and

(5) Before the thirty-first day of January of each year, provide the state fire commission, the secretary of the department of tax and revenue and each member a certified copy of the records of each member, the social security number of each member, and the amount of reduction in personal income tax each member is qualified to receive based on his or her participation in the program.

NOTE: The purpose of this bill is to provide a reduction in the tax obligation of volunteer firefighters who meet certain training and fire fighting qualifications. Under the provisions of this bill a volunteer fire fighter would receive a reduction of $100 for one year of qualified service, $250 for three years of qualified service and $500 for five or more years of qualified service.

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