Senate Bill No. 651
(By Senator Caruth)
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[Introduced February 20, 2006; referred 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 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, all relating to taxation
generally; definitions; specifying the method for determining
the tax credit; specifying when credit may be taken; and civil
liability for 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-four-a
of ths code.
§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 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 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 taxable year
in which it purchases qualified miners' health and safety
equipment. Any portion of an eligible taxpayer's investment in
qualified miners' health and safety equipment which cannot be used
to offset taxpayer's severance tax or business franchise tax
imposed for the year in which the investment is made may be carried
forward until used.
§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.
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 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.
NOTE: The purpose of this bill is to specify the method for
determining the tax credit; to specify when a credit may be taken;
and civil liability immunity for aiding an accident victim.
§11-13W is new; therefore, strike-throughs and underscoring
have been omitted.
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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