SB 668
Relating to volunteer firefighter tax credit
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- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill clarifies the requirements for West Virginia volunteer firefighters to qualify for a state tax credit. Specifically, it outlines that firefighters must demonstrate active participation in their volunteer fire department, either by being an active member for a full year or by serving in multiple departments, and by participating in at least 30% of the department’s activities, such as emergency calls or meetings. The bill also specifies the information that the fire department chief must include in the certification submitted to the Tax Commissioner. This bill aims to provide clearer guidelines for claiming the tax credit.
Key provisions
- Requires volunteer firefighters to be an active member in good standing for a full year.
- Allows firefighters to qualify by serving in multiple volunteer fire departments simultaneously.
- Mandates participation in at least 30% of the volunteer fire department’s activities (emergency calls or meetings).
- Requires firefighters to meet all state certification and training requirements.
- Specifies the information the fire department chief must include in the certification.
- Outlines the process for submitting the certification to the Tax Commissioner.
Who is affected
- Volunteer firefighters in West Virginia
- Volunteer fire departments in West Virginia
- Taxpayers in West Virginia
- The West Virginia Tax Commissioner
Notable changes
- Clarifies the minimum participation percentage required for the tax credit.
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