West Virginia Code 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:
Terms Used In West Virginia Code 11-13JJ-4
- Active member: means an individual that performs the function of fire prevention and suppression, or vehicle and machinery extrications, hazardous materials response and mitigation, technical rescue, emergency medical services, and any other duties that a specialized support member may provide when responding to emergency situations. See West Virginia Code 11-13JJ-2
- Activities: means responses to emergencies, monthly or quarterly meetings, fund raising activities, and fire department management. See West Virginia Code 11-13JJ-2
- Chief: means the highest-ranking fire line officer in charge of a volunteer fire department. See West Virginia Code 11-13JJ-2
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
- Volunteer fire department: means a volunteer fire department in this state, certified and regulated by the commission, and lawfully formed under §. See West Virginia Code 11-13JJ-2
- Volunteer firefighter: means a West Virginia taxpayer who is an active member of a volunteer fire department. See West Virginia Code 11-13JJ-2
(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 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.