West Virginia Senate Bill SB716

West Virginia 2026 Regular Session

• Introduced: 2/3/26
• Refer: 2/3/26

Caption

Reducing participation required to receive volunteer firefighter tax credit

Summary

SB 716 amends West Virginia’s Volunteer Firefighter Tax Credit Act to lower the participation threshold a volunteer firefighter must meet in order to qualify for the state tax credit. Under current law, an eligible volunteer firefighter must participate on-site in at least 30 percent of the volunteer fire department’s activities during the year; the bill reduces that requirement to 20 percent. The bill does not change the other core eligibility requirements, including being an active member in good standing for the year and meeting all required certification and training standards. The bill also preserves the existing certification process. A volunteer firefighter must still obtain certification from the fire chief showing the firefighter’s rank or position, years of service, emergency responses, and meetings or training attended, and must submit that certification to the Tax Commissioner to claim the credit. In practical terms, the measure broadens access to the tax credit for volunteer firefighters who remain active and trained but may not meet the higher participation benchmark.

Impact

SB 716 would amend §11-13JJ-4 of the West Virginia Code, changing the statutory eligibility standard for the volunteer firefighter tax credit by reducing the required participation rate from 30 percent to 20 percent. This would likely increase the number of volunteer firefighters eligible to claim the credit and could modestly increase state tax expenditures associated with the program. The bill affects volunteer fire departments, individual volunteer firefighters, and the Tax Commissioner’s administration of the credit, but it does not alter the underlying structure of the tax credit or the certification requirements.

Sentiment

The available bill context suggests generally favorable support, as reflected by the broad list of sponsoring senators and the straightforward purpose of easing qualification for a tax benefit tied to volunteer public safety service. No committee transcript or recorded votes were provided, so there is no direct evidence of opposition or debate in the materials supplied. Overall, the bill appears to be framed as a modest, supportive adjustment for volunteer firefighters rather than a controversial policy change.

Contention

The main policy issue is whether lowering the participation threshold from 30 percent to 20 percent appropriately balances recognition of volunteer service against the need to ensure meaningful involvement in department activities. Supporters would likely view the change as making the credit more accessible to volunteers who contribute substantially but cannot meet the higher benchmark, while any critics might argue that the reduced standard could broaden eligibility too far or weaken the incentive for active participation. No specific objections, amendments, or opposing viewpoints are included in the provided materials.