West Virginia Legislature
2016 Regular Session
House Bill 2167
(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.