West Virginia Legislature

2016 Regular Session

Introduced

House Bill 2167

2015 Carryover

(By Delegates Marcum, R. Phillips, Campbell, Hartman, J. Nelson, Pushkin, Lynch,  Faircloth and Perdue)

[Introduced January 13, 2016; referred to the

Committee on Finance.]

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 $500 tax credit to volunteer firefighters.

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 volunteer firefighters.

Any volunteer firefighter who has up-to-date credentials for the taxable year and has responded to at least five verified calls in the year is entitled to a credit against his or her personal income tax for that year in the amount of $500.

NOTE:  The purpose of this bill is to provide a $500 tax credit to volunteer firefighters who have responded to at least five verified calls in a year.

§11-21-10b is new; therefore, it has been completely underscored.