This bill proposes amendments to the Code of West Virginia, specifically targeting sections 11-3-9 and 11-21-12, to exempt full-time firefighters employed by local fire departments and volunteer firefighters who have completed required training from income taxes as well as real and personal property taxes. The new legal language inserted into the bill states that "Real and personal property owned by firefighters who are full-time employees of a local fire department and volunteer firefighters who have successfully completed training requirements under 29-3-6 and who are employed by a volunteer fire department" will be exempt from taxation. This initiative aims to acknowledge and support the vital contributions of firefighters to their communities by reducing their tax burdens.

In addition to the new exemptions, the bill also includes several modifications to existing tax law, such as adjustments to retirement benefits and social security income deductions. It deletes certain provisions that previously limited retirement benefits, thereby allowing for more favorable tax treatment for eligible individuals. The overall objective of the legislation is to provide financial relief to firefighters while ensuring that the tax code accurately reflects their essential role in public safety and community service.

Statutes affected:
Introduced Version: 11-3-9, 11-21-12