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The credit allowed by this article shall be allowed for qualifying volunteer firefighters after December 31, 2022.
Structure West Virginia Code
West Virginia Code
Chapter 11. Taxation
Article 13JJ. West Virginia Volunteer Firefighter Tax Credit Act
§11-13JJ-1. Findings and Purpose
§11-13JJ-2. Definitions
§11-13JJ-3. Amount of Credit; Limitation of Credit
§11-13JJ-4. Qualification for Credit
§11-13JJ-5. Legislative Rules
§11-13JJ-6. Tax Credit Review Report
§11-13JJ-7. Effective Date