Bill Text: WV HB2167 | 2015 | Regular Session | Introduced

West Virginia House Bill 2167 (Prior Session Legislation)

Introduced

Bill Title: Providing a $500 tax credit to volunteer firefighters

Spectrum: Slight Partisan Bill (Democrat 8-3)

Status: (Introduced - Dead) 2015-01-21 - To House Finance [HB2167 Detail]

Download: West_Virginia-2015-HB2167-Introduced.html

H. B. 2167

(By Delegates Marcum, H. White, R. Phillips, Campbell, Hartman,

J. Nelson, Pushkin, Lynch, Moye, Faircloth and Perdue)

[Introduced January 21, 2015; referred to the

Committee on Finance.]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-10b, relating to providing a $500 tax credit to volunteer firefighters.

Be it enacted by the Legislature of West Virginia:

That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-21-10b, to read as follows:

ARTICLE 21. PERSONAL INCOME TAX.

§11-21-10b. Tax credit for certain volunteer firefighters.

Any volunteer firefighter who has up-to-date credentials for the taxable year and has responded to at least five verified calls in the year is entitled to a credit against his or her personal income tax for that year in the amount of $500.

NOTE: The purpose of this bill is to provide a $500 tax credit to volunteer firefighters who have responded to at least five verified calls in a year.

§11-21-10b is new; therefore, it has been completely underscored.