West Virginia 2024 Regular Session

West Virginia House Bill HB5215

Introduced
1/26/24  

Caption

Any Volunteer Fireman that is fully trained and active in 75% of all activities and calls are to be exempt from WV State Personnel Income Tax.

Impact

If enacted, HB 5215 would amend the West Virginia Code to create a new section that specifically exempts qualified volunteer firefighters from personal income tax. This change could lead to significant tax savings for those firefighters, encouraging more individuals to engage in volunteer firefighting and potentially alleviating financial burdens associated with training and active participation. Additionally, this measure aims to enhance recruitment and retention of volunteer firefighters, addressing ongoing challenges in maintaining adequate emergency response personnel in localities throughout the state.

Summary

House Bill 5215 aims to provide personal income tax exemptions for volunteer firefighters in West Virginia who actively participate in at least 75% of all activities and calls at their fire department. The bill intends to recognize and incentivize the contribution of volunteer firefighters, who play a critical role in the state's emergency response and community safety. This initiative aligns with efforts to support local volunteer services which often rely on community involvement.

Sentiment

The sentiment surrounding HB 5215 appears to be largely positive, particularly among fire service organizations and community members who advocate for volunteer support. However, there may be concerns from those who question the financial implications for state tax revenues and the equitable treatment of other community service roles. Overall, supporters view this as a necessary acknowledgment of the vital role that volunteer firefighters play in community safety and emergency preparedness.

Contention

Discussions regarding HB 5215 may highlight notable points of contention related to budgetary impacts and the prioritization of tax exemptions within state funding. Critics might argue that while supporting volunteer firefighters is essential, it could lead to a reduction in state revenue that is vital for other public services. Balancing the benefits of this fiscal relief with the broader fiscal responsibilities of the state will likely be a significant point of debate among legislators as the bill moves forward.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2600

Exempting firefighters and volunteer firefighters from payment of income and real and personal property taxes

WV A2813

Allows certain volunteer firefighters, rescue and first aid squad members to claim $2,000 gross income tax exemption.

WV HB2076

Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.

WV HB991

Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.

WV S2759

Exempts volunteer first responder stipends from certain payroll and income taxes.

WV SB657

Exempting WV campus police officer retirement income from personal income tax

WV HB2590

Exempting law-enforcement officers from payment of income and personal property taxes

WV HB991

A BILL to amend and reenact ยง 58.1-322.02 of the Code of Virginia, relating to Virginia taxable income; subtractions; volunteer firefighters and volunteer emergency medical services personnel.

WV SB970

Exempting volunteer fire departments from raffle regulations

WV SB186

Exempting non-grantor trusts administered in state from personal income taxation

Similar Bills

No similar bills found.