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SB716 • 2026
Reducing participation required to receive volunteer firefighter tax credit
Reducing participation required to receive volunteer firefighter tax credit
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-02-03
S
To Finance
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2026-02-03
S
Introduced in Senate
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2026-02-03
S
To Finance
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2026-02-03
S
Filed for introduction
Official Summary Text
Reducing participation required to receive volunteer firefighter tax credit
Current Bill Text
Read the full stored bill text
SB 716 Text skip navigation SENATE PRESIDENT SENATORS COMMITTEES VIDEO/AUDIO DISTRICT MAPS SENATE CLERK SENATE RULES HOUSE SPEAKER DELEGATES COMMITTEES VIDEO/AUDIO DISTRICT MAPS HOUSE CLERK HOUSE RULES HOUSE STAFF JOINT INTERIM COMMITTEES LEGISLATIVE ADMINISTRATOR LEGISLATIVE SERVICES DIVISION PUBLIC INFORMATION LEGISLATIVE AUTOMATED SYSTEMS DIVISION LEGISLATIVE AUDITOR'S OFFICE PERFORMANCE EVALUATION & RESEARCH DIVISION POST AUDIT DIVISION BUDGET DIVISION REGULATORY AND FISCAL AFFAIRS DIVISION CLAIMS COMMISSION CRIME VICTIMS RULE-MAKING REVIEW SPECIAL INVESTIGATIONS JUDICIAL COMP. COMMISSION JOINT RULES STAFF INFO BILL STATUS BILL STATUS BILL TRACKING STATE LAW WEST VIRGINIA CODE ACTS OF THE LEGISLATURE CODE OF 1931 WV CONSTITUTION US CONSTITUTION REPORTS AGENCY REPORTS AGENCY GRANT AWARDS PERFORMANCE EVALUATIONS POST AUDITS EDUCATIONAL CITIZEN’S GUIDE INTERNSHIP PROGRAM PAGE PROGRAM PUBLICATIONS PHOTO GALLERY CAPITOL HISTORY HOW A BILL BECOMES LAW CONTACT SENATE ROSTER HOUSE ROSTER PUBLIC INFO. NEWS RELEASES HELPFUL LINKS Introduced Version Senate Bill 716 History | Email Key: Green = existing Code. Red = new code to be enacted WEST VIRGINIA LEGISLATURE FISCAL NOTE 2026 REGULAR SESSION Introduced Senate Bill 716 By Senators Z. Maynard, Azinger, Barnhart, Bartlett, Chapman, Charnock, Clements, Deeds, Fuller, Garcia, Hamilton, Hart, Helton, Jeffries, M. Maynard, Martin, Morris, Oliverio, Phillips, Queen, Rose, Rucker, Takubo, Tarr, Taylor, Thorne, Weld, Willis, Woelfel, and Woodrum [Introduced February 3, 2026; referred to the Committee on Finance] A BILL to amend and reenact §11-13JJ-4 of the Code of West Virginia, 1931, as amended, relating to firefighter tax credit; and reducing the participation requirement to receive the volunteer firefighter tax credit. Be it enacted by the Legislature of West Virginia: ARTICLE 13JJ. WEST VIRGINIA VOLUNTEER FIREFIGHTER TAX CREDIT ACT. §11-13JJ-4. Qualification for credit. (a) To be an eligible volunteer firefighter under §11-13JJ-3 of this code, he or she shall obtain certification from the chief of the volunteer fire department to demonstrate the following: (1) The volunteer firefighter has been an active member in good standing of the volunteer fire department for the entire year; or (2) Has been an active member in good standing of the volunteer fire department and another volunteer fire department of this state for the entire year; and (3) Has participated as an active member as defined in §11-13JJ-3 of this code on-site at least 30 20 percent of the volunteer fire department activities during the year; and (4) Has met or exceeded all certification and training for active member firefighters required under the laws of this state. (b) The certification from the chief of the volunteer firefighter department shall demonstrate, at a minimum: (1) The rank or position of the volunteer firefighter; (2) The years of service for the volunteer firefighter; (3) The number of emergency situations the volunteer firefighter responded in the year of active membership; and (4) The number of meetings or training attended by the volunteer firefighter in the year of active membership. (c) To claim the tax credit, a volunteer firefighter shall submit the certification from the chief of the volunteer fire department to the Tax Commissioner. NOTE: The purpose of this bill is to reduce the amount of participation requirement to receive the volunteer firefighter tax credit from 30 percent to 20 percent. Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added. Bill Status | Bill Tracking | Legacy WV Code | Bulletin Board | District Maps | Senate Roster | House Roster | Live | Blog | Jobs | Links | Home This Web site is maintained by the West Virginia Legislature's Office of Reference & Information. | Terms of Use | Webmaster | © 2026 West Virginia Legislature ** Print On Demand Name: Email: Phone: