Senate Bill No. 222
(By Senators Bowman, Minard, Rowe, Hunter, Kessler, Plymale,
White, Fanning, Jenkins, Unger, Sharpe, Ross, Dempsey, Weeks,
Sprouse, Smith, Harrison, Love, Facemyer, Helmick, Edgell,
McCabe, Guills, Oliverio, Minear and Tomblin
[Introduced January 23, 2003; referred to the Committee on
A BILL to amend article twenty-one, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
twelve-f, 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 article twenty-one, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section
twelve-f, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12f. Exemption for volunteer fire department members.
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 five hundred dollars 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 five hundred
dollars from their gross income, for state personal income tax
This section is new; therefore, strike-throughs and
underscoring have been omitted.