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WV SB668

WV SB668
Relating to volunteer firefighter tax credit


summary

Introduced
03/04/2025
In Committee
03/04/2025
Crossed Over
Passed
Dead
04/12/2025

Introduced Session

2025 Regular Session

Bill Summary

The purpose of this bill is to clarify the participation requirement for the volunteer firefighter tax credit.

AI Summary

This bill clarifies the requirements for volunteer firefighters to qualify for a tax credit in West Virginia by modifying the existing participation criteria. Specifically, the bill expands the existing requirement that volunteer firefighters must be active members in good standing and participate in at least 30 percent of their fire department's activities by adding an alternative qualification: volunteer firefighters can now meet the participation requirement by participating in at least 30 percent of annual emergency calls or department meetings. The bill maintains existing requirements that firefighters must be certified by their department chief, who must provide documentation including the firefighter's rank, years of service, number of emergency responses, and number of meetings or training sessions attended. To claim the tax credit, volunteer firefighters must submit the chief's certification to the Tax Commissioner. This change provides more flexibility for volunteer firefighters to demonstrate their active participation and maintain eligibility for the tax credit, recognizing that emergency response and meeting attendance can both be meaningful ways of contributing to a volunteer fire department.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

To Finance (on 03/04/2025)

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