This bill amends the West Virginia Volunteer Firefighter Tax Credit Act by reducing the participation requirement for volunteer firefighters to qualify for the tax credit. Specifically, it changes the minimum percentage of participation in volunteer fire department activities from 30 percent to 20 percent. This adjustment aims to make it easier for volunteer firefighters to qualify for the tax credit, thereby encouraging more individuals to participate in volunteer firefighting.

To qualify for the tax credit, volunteer firefighters must still obtain certification from the chief of their volunteer fire department, demonstrating their active membership and compliance with training requirements. The certification must include details such as the firefighter's rank, years of service, number of emergency responses, and attendance at meetings or training sessions. The bill maintains these requirements while simplifying the participation criteria to enhance accessibility for volunteer firefighters.

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