H. B. 2558

                        (By Delegates Trecost, Lynch, Pushkin, Ferro, Longstreth,

                                                     Kurcaba and Statler)

                        [Introduced February 2, 2015; referred to the

                        Committee on the Judiciary then 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 against state personal income tax for certain members of volunteer fire departments.

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) Beginning with the tax year starting January 1, 2015, a member of a volunteer fire department is entitled to a $500 credit against the tax imposed by the provisions of this article if the member has worked for a volunteer fire department at least five hundred hours during the tax year.

            (b) The Tax Commissioner shall promulgate procedural rules providing the procedure a member of a volunteer fire department must 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 who have worked for a volunteer fire department at least five hundred hours during the tax year a credit of $500 from their state personal income tax.

            §11-21-10b is new; therefore, it has been completely underscored.