Modifies eligibility for volunteer firefighters to claim a tax credit in West Virginia.
The bill amends the Volunteer Firefighter Tax Credit Act to modify eligibility for volunteer firefighters. To qualify, a firefighter must be an active member in good standing for the entire year, participate in at least 30% of department activities, and meet all state certification and training requirements. The firefighter must also submit a certification from the fire department chief, detailing their rank, years of service, and number of emergency responses. This change aims to ensure that only those who meet specific criteria can claim the tax credit.
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