Bill Text: WV SB19 | 2011 | Regular Session | Introduced
Bill Title: Providing certain firefighters personal income tax credit
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2011-01-12 - To Government Organization [SB19 Detail]
Download: West_Virginia-2011-SB19-Introduced.html
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 $250 tax credit to firefighters who have up-to- date credentials during the taxable year.
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 firefighters.
Any firefighter who has up to date credentials for the taxable year is entitled to a credit against his or her personal income tax for that year in the amount of $250.
NOTE: The purpose of this bill is to provide a $250 tax credit to firefighters who have up to date credentials for the taxable year.
This section is new; therefore, strike-throughs and underscoring have been omitted.