SB564

SB564 modifies requirements for volunteer firefighters to qualify for the tax credit in West Virginia.

SB564 amends the West Virginia Volunteer Firefighter Tax Credit Act to change the requirements for volunteer firefighters to qualify for the tax credit. To be eligible, a volunteer firefighter must be certified by the chief of the volunteer fire department, demonstrating active membership in good standing for the entire year, participation in at least 10 percent of department activities, and meeting all required certifications and training. The certification must also include the firefighter's rank, years of service, number of emergency responses, and meetings or training attended.