Senate Bill No. 42
(By Senators Barnes and Williams)
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         [Introduced February 13, 2013; referred to the Committee on Government Organization; and then to the Committee on Finance.]                 
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A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-10b, relating to providing a $250 tax credit to firefighters who have up-to-date credentials during the taxable year.
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 section, designated §11-21-10b, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-10b. Tax credit for certain firefighters.
  Any firefighter who has up-to-date credentials for the taxable year is entitled to a credit against his or her personal income tax for that year in the amount of $250.
  
  NOTE: The purpose of this bill is to provide a $250 tax credit to firefighters who have up-to-date credentials for the taxable year.

  This section is new; therefore, strike-throughs and underscoring have been omitted.