SB484 HFA Sponaugle 4-4 #3
Amendment to “SB484 HFIN AM”
Altizer 3259
Delegate Sponaugle moves to amend the Amendment to “SB484 HFIN AM” on page on page 24, following line 501, by inserting the following new section:
Ҥ11-21-12j. Additional modification reducing federal
adjusted gross income for volunteer fire
department and rescue squad members.
(a) In addition to amounts authorized to
be subtracted from federal adjusted gross income pursuant to other sections of
this article, a $5,000 modification reducing federal adjusted gross income is
authorized for an active or auxiliary member of a volunteer fire department or
rescue squad if:
(1) The member has:
(A)
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; or
(B) Has
received a certification as an emergency medical service personnel, under
article four-c, chapter sixteen of this code;
(2) The
volunteer fire department or rescue squad has provided workers' compensation coverage for the member
during the year; and
(3) The
member is on active status in the volunteer fire department as verified by the
president and chief of the volunteer fire department or the president and
captain of the volunteer rescue squad.
(b) The Tax Commissioner shall promulgate procedural
rules providing the procedure a member of a volunteer fire department and
rescue squad must use to establish that the member is qualified for the
modification provided in this section.”
On page one, following the enacting clause, by
striking out the enacting section and inserting in lieu thereof the following:
“That §11-15-3, 11-15-8, 11-15-8a and §11-15-9 of the Code of West Virginia, 1931, as amended, be
amended and reenacted; that said code be amended by adding thereto a new
section, designated §11-15-3d; that §11-15A-2 of said code be amended and reenacted; that §11-15A-2 of said code be amended and reenacted, and that said code be amended by adding thereto a new
section, designated §11-21-12J, all to read as follows:”