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Introduced Version House Bill 4128 History

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Key: Green = existing Code. Red = new code to be enacted
H. B. 4128


(By Delegates Staggers, Perry, Fleischauer,

Hamilton, Canterbury, Burdiss, Argento, Moye,


Williams, Campbell and Crosier)


[Introduced January 22, 2008 ; referred to the

Committee on Finance.]


A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §11-13Y-1, §11-13Y-2 and §11-13Y-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 §11-13Y-1, §11-13Y-2 and §11-13Y-3; and that §29-3-9 of said code be amended and reenacted, all to read as follows:

CHAPTER 11. TAXATION.

ARTICLE 13Y. CRITICAL NEEDS FIREFIGHTERS TAX CREDITS.

§11-13Y-1. Tax credits for new critical needs firefighters.

For those tax years beginning on or after the first day of
January, two thousand eight, there shall be allowed a credit 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.
§11-13Y-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 fifty percent of the taxes due by that taxpayer for the next five years.

§11-13Y-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.
(c) 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 (c), 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 the first day of July, two thousand eight, 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-y, 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.
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