This bill amends the West Virginia Volunteer Firefighter Tax Credit Act by modifying the eligibility criteria for volunteer firefighters seeking tax credits. Specifically, it changes the requirement for participation in volunteer fire department activities from a minimum of 30 percent to 10 percent of the activities during the year. Additionally, the bill maintains the requirement for volunteer firefighters to obtain certification from the chief of their fire department, which must include details such as rank, years of service, number of emergency responses, and training attended.

The bill aims to make it easier for volunteer firefighters to qualify for tax credits by lowering the participation threshold, thereby encouraging more individuals to engage in volunteer firefighting. The overall intent is to support and recognize the contributions of volunteer firefighters in West Virginia.

Statutes affected:
Introduced Version: 11-13JJ-4