H. B. 2859
(By Delegates Staggers, Perry, Fleischauer,
Hamilton, Canterbury, Argento, Moye,
Williams, Campbell and Crosier)
[Introduced February 26, 2009; referred to the
Committee on Government Organization then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new article, designated §11-13Z-1, §11-13Z-2
and §11-13Z-3; and to amend and reenact §29-3-9 of said code,
all relating to a tax credit for firefighters that work in
critical needs areas of the state; and requiring the State
Fire Commission to determine standards defining and choosing
"critical needs areas" of West Virginia.
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 article, designated §11-13Z-1, §11-13Z-2
and §11-13Z-3; and that §29-3-9 of said code be amended and
reenacted, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 13Z. CRITICAL NEEDS FIREFIGHTERS TAX CREDITS.
§11-13Z-1. Tax credits for new critical needs firefighters.
For those tax years beginning on or after January 1, 2009, a credit is allowed for any taxpayer, who is a firefighter, against
personal income taxes imposed by this state for wages paid to new
firefighters in critical needs areas of the state as the term
"critical needs areas" is defined by the State Fire Commission
under the provisions of section nine, article three, chapter
twenty-nine of this code.
§11-13Z-2. Amount of credit.
For the first three years of employment by a firefighter in a
critical needs area, the tax credit shall equal the taxes on
personal income due by that taxpayer for the tax year. If the
taxpayer continues to be employed by a fire department in a
critical needs area for an additional period of five years, the tax
credit shall then equal 50% of the taxes due by that taxpayer for
the next five years.
§11-13Z-3. Legislative rule.
The Tax Commissioner shall propose a legislative rule for
promulgation as provided in article three, chapter twenty-nine-a of
this code to explain and implement this section.
CHAPTER 29. MISCELLANEOUS BOARDS AND OFFICERS.
ARTICLE 3. FIRE PREVENTION AND CONTROL ACT.
§29-3-9. Powers, duties and authority of State Fire Commission
and State Fire Marshal.
(a) The State Fire Commission may employ personnel, fix their
compensation and, within funds available to do so, incur expenses as necessary in the performance of the duties of its office.
(b) The State Fire Commission is responsible for fire programs
within this state, including the State Fire Marshal's office,
training, uniform standards and certification, finance and planning
and fire prevention.
©) All state and area training and education in fire service
shall be coordinated by the State Fire Commission. The State Fire
Marshal shall ensure that these programs are operated throughout
the state at a level consistent with needs identified by the
commissioner.
(d) The State Fire Commission shall develop minimum training
levels for firefighters, minimum levels of equipment needed to
protect life and property within fire service areas, minimum
performance standards the departments must meet in response times,
communications, minimum levels of water flow and pressure and other
performance measures as considered necessary to meet the overall
goals of improved fire prevention and control. The State Fire
Commission may make recommendations to the State Insurance
Commissioner regarding town classifications for fire insurance
rates.
(e) The formation of any new fire department, including
volunteer fire departments, requires the concurrence of the State
Fire Commission. The State Fire Commission shall develop a method
of certification which can be applied to all fire departments and volunteer fire departments.
(f) The State Fire Commission shall develop a plan for fire
prevention and control which shall include, but not be limited to,
the following areas: Manpower needs; location of training centers;
location of fire prevention and control units; communications;
fire-fighting facilities; water sources; vehicular needs; public
education and information; public participation; standardization in
record keeping; evaluation of personnel; reporting of fire hazards;
programs on mutual aid; location of public safety agencies; outline
of fire prevention programs; and accessibility of fire prevention
information.
(g) The State Fire Commission shall establish fire protection
areas and at such times as funds are available shall establish
field offices for inspection, planning and certification.
(h) the State Fire Marshal may accept, on behalf of the State
Fire Commission, gifts, grants, court ordered civil forfeiture
proceedings and bequests of funds or property from individuals,
foundations, corporations, the federal government, governmental
agencies and other organizations or institutions. The State Fire
Marshal, acting on behalf of the State Fire Commission, may enter
into, sign and execute any agreements and do and perform any acts
that may be necessary, useful, desirable or convenient to
effectuate the purposes of this article. Moneys from gifts,
grants, civil forfeiture proceedings and bequests received by the State Fire Marshal shall be deposited into the special account set
forth in subsection ©), section twelve-b of this article, and the
State Fire Marshal, with the approval of the State Fire Commission,
has the authority to make expenditures of, or use of any tangible
property, in order to effectuate the purposes of this article.
(i) The State Fire Commission shall establish standards and
procedures by policy to implement the provisions of this section
with regard to the following:
(1) Fire prevention and control;
(2) Uniform standards of performance, equipment and training;
(3) Certification;
(4) Training and education in fire service; and
(5) The creation, operation and responsibilities of fire
departments throughout the state.
(j) On or before July 1, 2009, the State Fire Commission shall
develop standards applicable to selecting and defining "critical
needs areas" in the various counties and municipalities of the
state and the hiring of new firefighters in these areas. New
firefighters hired in these critical needs areas are entitled to
receive credit against their state personal tax liability as set
out in article thirteen-z, chapter eleven of this code.
NOTE: The purpose of this bill is to authorize a tax credit
for new firefighters in critical needs areas. It requires the
State Fire Commission to determine standards defining "critical
needs areas" in both specializations and geographic areas.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.