H. B. 4376
(By Delegates Staggers, Long, Moye, Argento,
Rodighiero, Hamilton, Crosier, Azinger, Rowan,
D. Poling and Canterbury)
[Introduced February 1, 2008; referred to the
Committee on Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-21-12i, relating
to providing an exemption from gross income for members of
volunteer fire departments for state personal income tax
purposes.
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 §11-21-12i, to read as
follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12i. Exemption for volunteer fire department members.
(a) For those tax years beginning on or after the first day of
January, two thousand eight, 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 is authorized 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 one year of service as a member of a
volunteer fire department.
(b) For the first three years of active membership as a
volunteer firefighter, the tax credit shall equal the taxes on
personal income due by that taxpayer for the tax year. If the
taxpayer continues to be an active member of a volunteer fire
department for an additional period of five years, the tax credit
shall then equal fifty percent of the taxes due by that taxpayer
for the next five tax years.
(c) 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.
(d) 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 to deduct the taxes on personal income
due for that tax year as an additional modification reducing the
member's federal adjusted gross income for state personal income
tax purposes.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.