Providing equal share of funds from the fire and casualty premium tax to part volunteer departments
Summary
HB2661 amends West Virginia’s fire and casualty premium tax distribution statute to change how certain premium tax revenues are shared with volunteer and part-volunteer fire departments. The bill’s stated purpose is to provide an equal share of the portion of premium tax revenues allocated for volunteer and part-volunteer fire companies and departments. Under the existing framework, those funds are distributed quarterly from the Fire Protection Fund, with eligibility determined by the State Fire Marshal.
The bill also preserves the broader structure of the premium tax system, which supports municipal policemen’s and firemen’s pension and relief funds, the Teachers Retirement System Reserve Fund, and volunteer fire services. It continues the statutory rules governing allocation, reporting, and oversight, including the role of the Municipal Pensions Oversight Board, the State Treasurer, and the State Fire Marshal. The bill does not appear to create a new tax; rather, it revises the distribution formula and related administration of existing premium tax proceeds.
Impact
If enacted, HB2661 would affect West Virginia Code §33-3-14d by changing the distribution of fire and casualty premium tax revenues, specifically to ensure equal shares for part-volunteer fire departments within the volunteer fire allocation. This would directly affect volunteer and part-volunteer fire companies and departments, as well as the state entities responsible for collecting, allocating, and distributing the funds. The bill would leave intact the existing premium tax structure for municipal pension systems and related funds, but it could alter the amount each eligible fire department receives under the volunteer fire allocation rules.
Sentiment
The available context suggests generally favorable treatment of the bill, as its caption and purpose frame it as a funding equity measure for part-volunteer departments. No committee transcript or recorded vote information is provided, so there is no documented opposition or support from debate or roll call history in the supplied materials. Based on the text alone, the bill appears aimed at correcting or standardizing funding distribution rather than making a controversial policy change.
Contention
The main policy issue is how premium tax revenues should be divided among volunteer and part-volunteer fire departments. The bill’s focus on an equal share suggests a concern that part-volunteer departments may not be receiving funding on the same basis as other eligible departments. Potentially affected parties include volunteer fire companies, part-volunteer departments, municipal fire departments with mixed staffing, and state officials administering the fund. No explicit opposition is shown in the provided record, but any contention would likely center on whether equal distribution is the fairest method and whether it could reduce flexibility in allocating funds based on department size, staffing, or service needs.
Expiring funds to the unappropriated surplus balance in the State Fund, General Revenue, from the Department Revenue, State Budget Office, PEIA Rainy Day Fund