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Introduced Version House Bill 4376 History

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Key: Green = existing Code. Red = new code to be enacted
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.
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