COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 651
(By Senator Caruth)
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[Originating in the Committee on Finance;
reported March 1, 2006.]
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A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new article, designated §11-13W-1, §11-13W-2,
§11-13W-3, §11-13W-4, §11-13W-5 and §11-13W-6; and to amend
and reenact §15-5-11 of said code, relating to the miners'
health and safety equipment investment tax credit;
definitions; specifying the method for determining the tax
credit; specifying when credit may be taken; and providing
immunity from civil liability for duly qualified mine rescue
teams aiding an accident victim.
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 §11-13W-1, §11-13W-2,
§11-13W-3, §11-13W-4, §11-13W-5 and §11-13W-6; and that §15-5-11 of
said code be amended and reenacted, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 13W. MINERS' HEALTH AND SAFETY EQUIPMENT INVESTMENT TAX
CREDIT.
§11-13W-1. Short title.
This article shall be known and cited as the Miners' Health
and Safety Equipment Investment Tax Credit.
§11-13W-2. Legislative purpose.
In order to promote and enhance the safety of miners there is
hereby provided a miners' health and safety equipment tax credit
for purchasing certain miners' health and safety equipment required
by the provisions of section fifty-five, article two, chapter
twenty-two-a of this code.
§11-13W-3. Definitions.
(a) Any term used in this article has the same meaning as when
used in a comparable context in articles thirteen-a and
twenty-three of this chapter, unless a different meaning is clearly
required by the context in which it is used or by definition in
this article.
(b) As used in this article, the term:
(1) "Eligible taxpayer" means and includes any individual,
partnership, joint venture, association, corporation, receiver,
trustee, guardian, executor, administrator, fiduciary or
representative of any kind engaged in the business of operating an
underground mine in West Virginia or who purchases qualified
miners' health and safety equipment which is used in an underground mine in West Virginia.
(2) "Qualified miners' health and safety equipment" means
equipment purchased pursuant to subdivision (2), subsection (f),
subdivision (1), subsection (g) and subdivision (1), subsection
(h), all of section fifty-five, article two, chapter twenty-two-a
of ths code or related research equipment.
§11-13W-4. Amount of tax credit.
There shall be allowed to any eligible taxpayer a credit
against the severance tax imposed by article thirteen-a of this
chapter or the business franchise tax imposed by article
twenty-three of this chapter, whichever such tax may be imposed
upon the eligible taxpayer. The amount of the credit available to
any eligible taxpayer shall be equal to fifty percent of its cost
of purchasing qualified miners' health and safety equipment.
§11-13W-5. When credit may be taken.
An eligible taxpayer may claim a credit allowed under section
four of this article against its tax liability for the two thousand
six taxable year for qualified miners' health and safety equipment
purchased in that taxable year.
§11-13W-6. Effective date.
The credit allowed by this article is allowed for investments
in qualified miners' health and safety equipment placed in service
or use on or after the twenty-third day January, two thousand six
and is only allowed for the two thousand six taxable year.
CHAPTER 15. PUBLIC SAFETY.
ARTICLE 5. DIVISION OF HOMELAND SECURITY AND EMERGENCY MANAGEMENT.
§15-5-11. Immunity and exemption;"duly qualified emergency service
worker" defined.
(a) All functions hereunder and all other activities relating
to emergency services are hereby declared to be governmental
functions. Neither the state nor any political subdivision nor any
agency of the state or political subdivision nor, except in cases
of willful misconduct, any duly qualified emergency service worker
complying with or reasonably attempting to comply with this article
or any order, rule, regulation or ordinance promulgated pursuant to
this article,
shall be is liable for the death of or injury to any
person or for damage to any property as a result of such activity.
This section
shall does not affect the right of any person to
receive benefits or compensation to which he
or she would otherwise
be entitled under this article, chapter twenty-three of this code,
any act of Congress or any other law.
(b) Any requirement for a license to practice any
professional, mechanical or other skill
shall does not apply to an
authorized emergency service worker who shall, in the course of
performing his
or her duties, practice such skill during an
emergency.
(c) As used in this section, "duly qualified emergency service
worker" means:
(1) Any duly qualified full or part-time paid, volunteer or
auxiliary employee of this state, or any other state, territory,
possession or the District of Columbia, of the federal government,
of any neighboring country or political subdivision thereof or of
any agency or organization performing emergency services in this
state subject to the order or control of or pursuant to the request
of the state or any political subdivision thereof.
(2) Duly qualified instructors and properly supervised
students in recognized educational programs where emergency
services are taught. A recognized educational program shall
include any program in an educational institution existing under
the laws of this state and such other educational programs as shall
be established by the
office of emergency services Division of
Homeland Security and Emergency Management or otherwise under this
article.
(3) Any duly qualified mine rescue team designated by a mine
operator pursuant to the provisions of section thirty-five, article
one, chapter twenty-two-a of this code who is performing or
engaging in emergency rescue services.
(d) A duly qualified emergency service worker performing his
or her duty in this state pursuant to any lawful agreement, compact
or arrangement for mutual aid and assistance to which the state or
a political subdivision is a party shall possess the same powers,
duties, immunities and privileges he
or she would possess if performing the same duties in his
or her own state, province or
political subdivision thereof.