
H. B. 2387



(By Delegate R. M. Thompson)



[Introduced January 17, 2003; referred to the



Committee on Political Subdivisions then Finance.]
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
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 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.
§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 $10,0003% of the taxable income
Over $l0,000 but not$300.00 plus 4% of excess

over $25,000over $10,000
Over $25,000 but not$900.00 plus 4.5% of excess

over $40,000over $25,000
Over $40,000 but not$1,575.00 plus 6% of excess

over $60,000over $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 $5,0003% of the taxable income
Over $5,000 but not$l50.00 plus 4% of excess

over $l2,500over $5,000
Over $l2,500 but not$450.00 plus 4.5% of

over $20,000excess over $l2,500
Over $20,000 but not$787.50 plus 6% of excess

over $30,000over $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) 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 tax and 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 tax and 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.