2026 Regular Session
SB 716
Reducing participation required to receive volunteer firefighter tax credit
In Committee
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Sign in to take action- Introduced
- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill changes the requirement for West Virginia volunteer firefighters to qualify for a state tax credit. Currently, firefighters must participate in at least 30% of their department’s activities. This bill lowers that requirement to 20%. The bill aims to make it easier for volunteer firefighters to receive the tax credit by reducing the level of participation needed.
Key provisions
- Reduces the required participation rate for volunteer firefighters to receive the tax credit from 30% to 20%.
- The bill amends the West Virginia Code to reflect this change.
- Certification from the volunteer fire department chief is required to demonstrate participation.
- Certification must include information on rank, years of service, emergency responses, and training attendance.
- Volunteer firefighters must meet all state certification and training requirements.
- The certification process outlines minimum requirements for active membership.
- Tax Commissioner must receive the certification to claim the tax credit.
Who is affected
- Volunteer firefighters in West Virginia
- Taxpayers who claim the volunteer firefighter tax credit
- Volunteer fire departments in West Virginia
Notable changes
- Lowers the participation requirement for the volunteer firefighter tax credit from 30% to 20%.
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