West Virginia 2024 Regular Session

West Virginia House Bill HB4368

Introduced
1/10/24  

Caption

Exempting firefighters and volunteer firefighters from payment of income and real and personal property taxes

Impact

The enactment of HB 4368 would likely result in significant financial relief for active firefighters. It aims to support these first responders by minimizing their tax liabilities, which could enhance recruitment and retention within fire departments. Additionally, the bill could lead to increased discretionary income for impacted individuals, allowing them to invest more in their families and communities. However, the bill's implications for state tax revenues could vary, as local and state governments may experience reduced income from property and income taxes due to these exemptions.

Summary

House Bill 4368 proposes to exempt both full-time firefighters and volunteer firefighters who meet certain training requirements from paying income taxes as well as real and personal property taxes in West Virginia. This legislative change seeks to recognize the vital contributions of these individuals in emergency services and aims to alleviate some of the financial burdens they face. The bill modifies specific sections of the Code of West Virginia, particularly §11-3-9 and §11-21-12, to establish these tax exemptions explicitly for firefighters who have completed the established training programs.

Sentiment

There is a generally positive sentiment towards HB 4368 among the firefighting community and its supporters, who see it as a deserved recognition of the risks and sacrifices associated with firefighting. However, there may also be concerns among fiscal conservatives or those wary of tax exemptions affecting state budgets. Overall, the discussion surrounding this bill appears supportive, reflecting a collective appreciation for the service of firefighters and the intent to enhance their livelihoods.

Contention

While supporters champion the bill’s purpose, there may be points of contention about the financial implications for the state and local governments. Critics may argue that while exempting firefighters from taxes is commendable, it may set a precedent for other occupational groups seeking similar benefits, leading to potential budgetary strains. Additionally, some might question to what extent tax relief should be prioritized over other pressing state funding needs, including education and infrastructure maintenance.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2156

Exempting firefighters and volunteer firefighters from payment of income and real and personal property taxes

WV HB2115

Exempting law-enforcement officers from payment of income and personal property taxes

WV SB149

Exempting certain organizations from property taxation

WV HB2047

Exempting motor vehicles from personal property tax

WV SB606

Exempting ad valorem property tax on property used for divine worship, educational, and charitable purposes

WV HB2880

Relating to the Waiving of Certain DMV Fees for Volunteer Firefighters

WV SB193

Exempting Social Security payments from state income tax

WV HB2822

Relating to the consumers sales and service tax and returning the refundable exemption for sales of construction and maintenance materials acquired by a second party for use in Division of Highways projects

WV HB3231

To exempt from sales tax the purchase of solar energy equipment and installation

WV SB7

Returning refundable exemption for road construction contractors to State Road Fund

Similar Bills

WV HB2217

Exempting law-enforcement officers from payment of income and personal property taxes

WV HB2209

Exempting firefighters and volunteer firefighters from payment of income and real and personal property taxes

WV HB2156

Exempting firefighters and volunteer firefighters from payment of income and real and personal property taxes

WV HB2115

Exempting law-enforcement officers from payment of income and personal property taxes

WV HB2590

Exempting law-enforcement officers from payment of income and personal property taxes

WV HB4359

Exempting law-enforcement officers from payment of income and personal property taxes

WV HB2600

Exempting firefighters and volunteer firefighters from payment of income and real and personal property taxes

WV SB152

Exempting nonprofit corporations from property tax for certain agricultural and industrial fairs and expositions