West Virginia Code
Chapter 11. Taxation
Article 13JJ. West Virginia Volunteer Firefighter Tax Credit Act

§11-13JJ-1. Findings and Purpose - The Legislature finds that it is an important public policy...

§11-13JJ-2. Definitions - As used in this article: "Active member" means an individual...

§11-13JJ-3. Amount of Credit; Limitation of Credit - (a) There is allowed to eligible volunteer firefighters in this...

§11-13JJ-4. Qualification for Credit - (a) To be an eligible volunteer firefighter under 11-13JJ-3 of...

§11-13JJ-5. Legislative Rules - (a) The Tax Commissioner may propose rules for legislative approval...

§11-13JJ-6. Tax Credit Review Report - Beginning on the first day of the second taxable year...

§11-13JJ-7. Effective Date - The credit allowed by this article shall be allowed for...