Reduces the participation requirement for volunteer firefighters to receive a tax credit in West Virginia.

West Virginia SB716 amends the Code of West Virginia to lower the participation requirement for volunteer firefighters to qualify for a tax credit. Previously, firefighters needed to participate in at least 30 percent of department activities. The bill reduces this requirement to 20 percent. To claim the credit, firefighters must still obtain certification from their fire department chief, detailing their rank, years of service, emergency responses, and training attended.

Reduces the participation requirement for volunteer firefighters to receive a tax credit in West Virginia.

West Virginia SB716 amends the Code of West Virginia to lower the participation requirement for volunteer firefighters to qualify for a tax credit. Previously, firefighters needed to participate in at least 30 percent of department activities. The bill reduces this requirement to 20 percent. To claim the credit, firefighters must still obtain certification from their fire department chief, detailing their rank, years of service, emergency responses, and training attended.